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

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

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

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

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

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

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

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

By way of inclusion In 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 industry instructions for planning, accounting and calculating the cost of production.

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

Composition costs are divided into single-element and complex.

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

Comprehensive refers to costs that consist of multiple elements, such as shop floor and general plant costs, which include salaries of relevant personnel, depreciation of buildings, and other single-element costs.

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

The composition of the 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.

Under the economic element of costs, it is customary to understand an economically homogeneous type of costs for and sale of products (works, services), which at the enterprise level cannot be decomposed into separate components.

Grouping costs by economic elements is an object 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 current production and distribution costs. To conduct this kind of analysis, it is necessary to calculate the share of one or another element in the total cost.

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

To calculate the cost of certain types of products manufacturing enterprises use cost grouping according to costing items.

Calculating 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 costing.

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

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

In the most general view The nomenclature of costing items is as follows:

"Raw materials and basic materials".
"Semi-finished products of own production".
"Returnable Waste" (subtracted).
"Auxiliary Materials".
"Fuel and Energy for Technological Purposes".
"Expenses for the wages of production workers."
"Deductions for social needs".
"Expenses for the preparation and development of production."
"Expenses for the operation of production machinery and equipment."
"Shop expenses".
"General running costs".
"Loss of Marriage".
"Other operating expenses".
"Business expenses".

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

List of cost items, their composition and methods of distribution by types of products (works, services), as well as the procedure for evaluating the balances of work in progress and finished products determined by industry guidelines. In principle, each industry has its own calculation articles. In some industries, for example, transport and procurement costs are allocated (due to the large specific gravity), depreciation deductions (due to the large capital intensity of production), etc.

By place of origin costs are grouped and accounted for by production, workshops, sections, departments and others structural divisions enterprises, i.e. by responsibility centers.

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

fixed costs do not depend on the dynamics of the volume of production and sales of products, that is, they do not change when the volume of production changes.

variable costs depend on the volume and change in direct proportion to the change in the volume of production (or business activity) companies. As it increases, variable costs also grow, and vice versa (for example, the wages of production workers manufacturing a certain type of product, the costs of raw materials and materials).

Variable costs calculated per unit of output are a constant value.

In addition, there are mixed costs.

The division of costs into production and periodic is based on the fact that the cost of production should include only production costs. 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 labor costs with contributions for social needs;
losses from marriage;
manufacturing overhead.

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

Recurring expenses subdivided into:

commercial;
general;
administrative.

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

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

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

Overhead - associated with the maintenance of individual units (shops, sections) or the organization as a whole and their management.

Important in costing and evaluating finished products is the grouping of costs depending on the time of their occurrence and attribution to the cost products. On this basis, the costs are divided into:

current;
future reporting period;
upcoming.

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

Deferred expenses are expenses incurred in the current reporting period, but subject to inclusion in the cost of products that will be produced in subsequent reporting periods.

Upcoming costs include costs that have not yet been incurred in this reporting period, but for correct reflection actual cost are subject to inclusion in production costs for the given reporting period in the planned amount (expenses for paying vacations for workers, payment of a one-time remuneration for length of service and other expenses of a periodic nature).

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

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

According to the degree of regulation costs are divided into fully, partially and poorly regulated.

The degree of controllability of costs 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 according to the degree of controllability; it can only be developed in relation to a particular enterprise. The degree of cost controllability will vary depending on the following conditions:

the duration of the period of time (with a long period, it becomes possible to influence those costs that are considered given in the short period);
powers of the decision maker (costs that are given 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.

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

Cost estimate for the production and sale of products is a document in which the current costs attributable to the cost of production are grouped by economic elements of the same name without dividing the costs by type of product and service. Costs of the same name imply that this element takes into account all the costs of consuming this type of resource.

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

The cost estimate for production is a summary calculation that summarizes the costs of production and marketing of products. The estimate is compiled according to economic elements, the list and composition of which is the same. This ensures the reduction of costs by elements as a whole and allows you to monitor changes in the cost structure.

Budgeting begins with determining the cost estimate for auxiliary workshops, i.e. auxiliary workshops is consumed by the main workshops, the costs are included in the cost of the main workshops. The cost estimate for auxiliary workshops includes: own costs of the auxiliary workshop, the cost of works and services performed or provided to them by other workshops, the cost of works and services for other workshops. Then they make estimates for the maintenance and management of production (general production, general business, non-production expenses), as well as estimates for certain types special costs (estimates of commissioning work for the development of products, transportation and procurement costs). The presence of these estimates allows you to proceed to the preparation of cost estimates for production for the main workshops, 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 (net of returnable waste) at purchase prices (excluding VAT), including commissions paid to supply and foreign economic organizations. Their cost includes customs duties, transportation costs, etc.;

returnable 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;

operating and maintenance costs of equipment;

overhead costs;

general running costs;

losses from marriage;

other operating expenses

These elements form the production cost of production. Production cost + selling expenses form the total cost of goods sold.

The first of the above groupings (by cost elements) is used in the preparation of production cost estimates, which allows you to directly link the plan (program) for the cost of production with the plan for production and sales of products, with the plan for labor and salary, the MTS plan and the financial plan.

Another grouping is used when compiling a cost estimate that allows you to determine: what does a unit of each type of product cost an 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 impact on the cost of production of a number of factors:

change in production volume;

losses from marriage;

downtime, etc.

In addition to the noted groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of manufactured products (works, services) - they are divided into direct and indirect.

Direct costs- these are costs directly related to the production of individual products and related to their cost in a direct way.

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 basic and overhead

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

Overheads by their role in the production process, i.e. their essence, are similar to indirect costs, tk. they are connected with the organization, maintenance and management of production as a whole. They consist of general production and general business expenses.

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

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

And vice versa, 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 one;

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

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

Commercial costs are the 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 - expenses are divided into current (expenses of raw materials, materials, fuel, etc.) and one-time (one-time), made less than once a month - expenses for the development of new types of products.

- By In relation to the volume of production, 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 opposite pattern with respect to changes in the volume of production.

TO semi-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 output remains unchanged. Variable costs include the cost of wages for 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).

Semi-fixed and variable costs are used primarily in determining the break-even point, i.e. zero profit margin.

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

Cost planning for the production and sale of products in the industry

Features of calculating the cost of production in agriculture

Costing is a specific system for calculating in monetary terms the costs of production and sale of 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 period of production 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 part of crop production is used as animal feed. Therefore, first determine the cost of crop production, and then livestock.

Secondly, several types of products are obtained from many crops and animals at once. Therefore, there is a need to allocate costs between these types.

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

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

In addition, when determining the cost of certain types of products, there are difficulties 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 a certain group of animals is kept. For example, dairy cattle are kept for milk production. Related products are products that are related to the main product. For example, in the production of milk from cows, offspring are obtained. Products obtained simultaneously with the main and conjugate are called by-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 allocate production costs among all types of products using the following methods:

Direct attribution of costs to the relevant types of products;

Exclusions 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 (estimated) or actual costs;

The distribution of costs by types of products of individual crops, animals is proportional 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);

Estimating the costs of certain types of products by expert means and expressing them in certain indicators (for example, in feed days for keeping a certain type of animal, as a percentage of the total cost of keeping livestock of a certain technological group, etc.);

Distribution of costs using economically justified coefficients established in a centralized manner; costs between types of products are distributed in proportion to their share in the total volume of conditional production; it is calculated by means of transferring all types of products into the main one according to the accepted coefficients;

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

Combined - includes two or more of the methods discussed above.

For example, the cost of growing and harvesting grain crops is 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 cost of straw) by the total amount of grain, taking into account grain waste in terms of full-fledged grain. The cost of straw includes the costs of harvesting, pressing, transporting, stacking and other work on the preparation of this product. Grain waste is recalculated into full-fledged grain according to the proportion of grain content in them.

In dairy cattle breeding, 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. Similarly, the cost of weight gain in cattle, young animals, etc. is determined.

* I Material costs:

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

o 2) Fuel, energy;

o 3) General production costs.

* II Remuneration of labor - wages:

o 1) key production personnel;

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

o 3) intellectual personnel;

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

o 5) junior service personnel.

* III Deductions for social events.

* IV Depreciation of fixed assets.

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

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

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

purchased components and semi-finished products, subject to further installation or additional processing on this enterprise;

works and services of an industrial nature performed by other enterprises or productions of the same enterprise that are not related to the main type of activity;

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

IN element "Costs of labor"include: 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 price increases and indexation of income within the limits prescribed by law;

compensations paid in the amounts established by law to women who are on partially paid leave to care for a child until the child reaches the age determined by law.

Element "Deductions for social needs" includes mandatory deductions for established by law norms (government 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 deductions for the full restoration of basic production assets, determined on the basis of their book value and norms approved in accordance with the established procedure, including the accelerated depreciation of their active part.

TO the element "Other costs" includes:

depreciation on intangible assets;

rent;

rewards for inventions and rationalization proposals;

compulsory insurance payments;

interest on bank loans;

daily and lifting;

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

contributions to off-budget funds;

calculation - determination of the cost of individual products.

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

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

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

Calculation methods

Normative method of calculation- this is a method of calculating the cost, used in enterprises with mass, serial and small-scale production and in other industries. Mandatory conditions correct application of the normative method of calculation are:

* Compilation of normative calculation according to the norms in force at the beginning of the month;

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

* taking into account changes in existing regulations;

* reflection of changes in existing norms in normative calculations.

The current standards are those according to which it is produced in given time release of materials to workplaces and payment to workers for work performed.

Custom costing method- This is a costing method used in enterprises where production costs are taken into account for individual orders for a product or work. These are mainly enterprises with individual and small-scale production types. IN 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, components) 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 the costs for each order, a separate analytical account (card) is opened indicating the order code, which is affixed to all primary documents. Production costs are aggregated in analytical accounting in strict accordance with open orders. In this way, this method allows you to highlight the costs of production and individualize them for each calculated object. The use of the order-based costing method is justified only when the following conditions: the ability to highlight 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.

Transitional costing method- this is a method of calculating the cost used in enterprises where the source material in the production process undergoes a number of redistributions or where from one source material in one technological process receive different kinds products. Calculation of the cost of production by the peredelelnoy method can be of two options: semi-finished and non-semi-finished. In the semi-finished version, the cost of production is calculated for each stage, which consists of the cost of the previous stage and the costs for this stage. The cost of production of the last processing is also the cost of finished products. With the non-semi-finished version, only the cost of production of the last processing stage is calculated. With this option, the costs are taken into account separately for each stage, without taking into account the cost of production of previous stages. The cost of finished products includes all the costs of its production in all stages. With the perepredelnoy method of costing, as well as with other methods, first determine the cost of all products, and then the cost of its unit. The cost of a unit of production is calculated 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"

Control work protected

with an estimate of ________

Teacher,

M.I. Markin

"__"______20___

Control work on the course

Enterprise economy

YAGTU 080502.65-017 k / r

Work completed

student of group Z-48a

Smirnova T.V.

"__"______20___

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

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

Mount \u003d 47 thousand CU * 15/100 \u003d 7050 thousand CU

First \u003d C + C mont \u003d 54050 thousand f.u.

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

A0 \u003d Fp * Na \u003d 54050 * 0.08 \u003d 4504.17 thousand units.

I \u003d (F1p-F2v) / F1

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

16. Production of products for the year 1400pcs. The material consumption rate for a product is -520 kg, at a price of -290 CU. for 1kg. Material delivery interval - 70 days, safety stock - 50% in relation to the current stock, preparatory stock - 5 days. Determine the stock rate of the material in kind 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 reducing 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 sale of products, expressed in cash. The cost price is a valuation of natural resources used in the production process, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for the production and sale of products. The cost of production is a synthetic, generalizing and one of the main qualitative and quantitative indicators that characterizes all aspects of the enterprise, as well as reflecting the efficiency of its work. The cost price shows how much the product manufactured by the company costs.

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

Classification of costs included in the cost of production.

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

The classification of production costs is necessary for:

Definition of the cost structure;

Calculation of the cost of individual units of production or production operations;

Determination of costs for individual workshops and production sites;

Conducting an analysis of 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 features: Scheme 1

Depending on

bridges on the nature of participation in production

natural process

Production-

essential

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

With the help of grouping by primary economic elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without distinguishing types of products. Cost elements are the costs of all services and workshops that 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 total score, which reflects the total amount of expenses of the enterprise for its production activities.

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

The costs that form the cost of products (works, services) are grouped according to 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 raw materials and materials purchased from the outside; the cost of purchased materials; the cost of purchased components and semi-finished products; the cost of works and services of an industrial nature paid to third parties; the cost of natural raw materials; the cost of all types of fuel purchased from the outside, spent for technological purposes, production of all types of energy, heating of buildings, transport work; the cost of purchased energy of all types, spent on technological, energy, motor and other needs.

The cost of sold waste is excluded from the costs of material resources included in the cost of production.

Production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of resources formed during the production process that have completely or partially lost the consumer qualities of the original resource. They are sold at a reduced or full price of a material resource, depending on their use.

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

Deductions for social needs reflect mandatory deductions in accordance with the norm of the unified social tax (UST) established by law in the amount of 26% of the wage fund.

These deductions 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 medical insurance fund - 2.8%.

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

Other costs- These are taxes, fees, attributable to the cost; payments on loans within the rates established by law; travel expenses; on training and retraining of personnel; rental fee; depreciation on intangible assets; contributions 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 cost structure. To do this, calculate the share of each type of cost as a percentage of the entire cost. Industries differ significantly in the structure of the cost of production (works, services). Some are dominated by wage costs (labor-intensive industries), others are material costs (material-intensive industries), third are electricity costs (energy-intensive industries), fourth are depreciation (capital-intensive industries), and fifth are fuel costs (fuel-intensive industries). industries), etc.

59. Economic evaluation of fundamental exploratory applied research work.

The innovation sphere, the main component of which is experimental design and research and development (hereinafter referred to as R&D), at the present stage of development is the main engine of economic growth, and growth is not quantitative, which is typical of the Russian economy in recent times, 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 patterns of development of nature, society, and man. The results of fundamental research are not carriers of value. 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 articles and cost elements, we will give an example of calculation and analysis.

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Cost types

What does it happen - the cost? 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 standard. It is characterized by the application of production standards in determining the cost. As a rule, such a calculation is suitable for determining the volume of purchases of raw materials and other preparatory processes.
Actual cost. Comprises the total amount of production costs incurred. This is the key pricing factor.

It should be noted that in some enterprises, the planned and standard cost may be different values. It is related to the improvement production processes and adjusting standards, which take place on a regular and continuous basis, as opposed to targets set annually.

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

Workshop.
Production.
Full.

Shop contains only direct costs of production. These include: the cost of raw materials and materials, wages for shop workers, maintenance costs for shop equipment and premises (including depreciation), etc.

Production, in turn, in addition to the workshop, also includes indirect and, as a rule, fixed costs in the form of administrative costs. For example, the salary of administrative personnel, depreciation or rent of administrative buildings and structures, and others.

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

How to calculate production cost using Excel

If you need to calculate the direct production cost of products, use the ready-made calculation model in Excel. The solution will tell you how to adapt the model to the specifics of the company: create directories, adjust the method of attributing direct costs to prime cost.

Cost structure by cost elements

Let's proceed to a more detailed consideration of the components of the cost 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. The important point here is that in any of the classifications, articles and elements are determined individually by organizations according to 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.

More primary in meaning is the classification by cost elements, so let's start with it. Such a grouping should indicate the scale of all production and costs for all types of products. The share of participation and provision of these processes with the company's reserves, such as fixed assets, and human resources.

The basic principle of grouping costs by elements is to combine them according to economic meaning. They contain several of the most popular and largest blocks, which are subsequently 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.);
deductions for social needs - deductions to the Pension Fund of the Russian Federation and social funds;
depreciation charges - in addition to accounting for depreciation, investment costs for fixed assets are often singled out as a separate element;
other costs - combine all other types of costs (marketing costs, service costs for manufactured products, etc.).

With the division of costs in this way, it is easy to determine the main areas for work on cost optimization. There are also industry specifics. For example, companies providing consulting services, the main element of the formation will be wages. As a rule, each of the elements is either divided into subsections with more detailed information, or especially voluminous and important points are taken out as a separate element.

Cost structure by cost items

As for the classification by cost items, it is designed to optimize the cost per unit of output. Since as a result of it, management receives more detailed information on individual types of products. Such a calculation summarizes absolutely all the costs of a product from raw materials and materials to the costs of advertising and sales. 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 materials;
purchased semi-finished products, components and services of affiliated organizations;
returnable waste (subtracted);
fuel and energy for technological purposes;
the basic wages of production workers;
additional salary;
social security contributions;
investments in the preparation and development of production;
depreciation of special-purpose tools and fixtures and other special expenses;
expenses for the maintenance and operation of equipment;
shop expenses;
general factory expenses;
losses from marriage;
other production expenses;
non-manufacturing expenses.

Example of calculation and analysis of the cost structure

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

Table 1. Initial data

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

Calculation article, rub.	Note	Sum	Amount per unit
Raw material		1 635 000,00	79,89
Accessories		128 000,00	6,25
Return 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+Supplementary Salary)*Insurance Contribution Rate	292 500,00	14,29
Equipment content		128 000,00	6,25
overhead 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
Selling expenses	Production cost*% commercial expenses rate	517 408,50	25,28
Full cost	Production cost + Selling expenses	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

Based on the classification database, factor analysis cost. Its essence lies in determining the degree of influence of a certain class of costs on the cost and price.

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