Cost calculation form. Calculation of the cost of services based on the level of costs. Example of costing using the absorbed cost method

When customs clearance of goods, customs officers may request a calculation of the unit cost of goods in order to prove the correctness of the indicated price. This situation often occurs when the value of goods is below the throughput. Although many participants in foreign economic activity are convinced that this information is a trade secret of the manufacturer, and that, in fact, no supplier is obliged to tell the buyer about the intricacies of his earnings, we will still tell you what the calculation of the cost of goods is. This information will be useful to manufacturers and foreign trade participants when calculating the projected profit from the sale of a particular product.

What is the calculation of the cost of goods

Costing of products is the calculation of unit costs. For foreign trade transactions, the cost of expenses at border crossing is calculated. When calculating the cost of production, the following costs are taken into account:

cost of goods;
delivery price;
duties, customs payments, VAT;
customs brokerage costs;
the cost of customs clearance.

Cargo transportation is a fairly large-scale procedure, in which it is important to take into account all the costs. Calculation of costs helps not only to take them into account, but also to reduce them by finding more economical and effective solutions.

At the customs, the cost calculation may be required if the customs value of the goods raises doubts among the customs officials, that is, you are suspected of understating the value. In any international trade rules, the mandatory provision of this information is not provided, in contracts such a clause is usually also absent, however, foreign trade participants often face this problem.

Types of calculation of the unit cost

There are the following types of costing:

The costing types differ depending on the data used in the calculations. Each of the species has its own purpose.

Costing allows you to reduce the cost of material resources and labor.

Calculation methods

There are three main methods for calculating the cost of production:

The costing data is used in production control.

Each of the considered types of calculation has its own advantages and disadvantages. The choice of method depends on the area for which you want to make calculations.

Costing example

For example, in a workshop you need to make 240 interior doors. The calculation is made according to the following scheme:

All calculated indicators are summed up. As a result, we will receive the cost of the service.

As for the provision of a calculation at customs, experienced businessmen are advised to write an explanatory note to the head of customs that the manufacturer refused to provide data, citing a trade secret, it indicates the contact details of the supplier and is invited to make a request on their own. For some, it works and the customs officers remove this issue from the agenda.

Entrepreneurs and organizations working in the provision of any services often need an example of calculating the cost of services. Correct calculation allows you to choose the optimal price for the service, and therefore increase profits. We will tell you what needs to be considered when calculating the cost of services and what formulas should be used.

Cost - what characteristics you need to know

The cost in economics and accounting is the total cost of all resources spent on the production of goods or services.

If in the case of the production of material things, questions about calculating the cost actually do not arise - it is enough to add up the cost of all raw materials, labor resources and fixed assets - then the assessment of the cost of providing services is not so obvious.

To understand how to calculate the cost of a service, you first need to create an exhaustive list of all the resources spent on its provision. This is often not easy to do, since a huge number of services of a very different kind are presented on the modern market: from those involving the use of any material means of production or raw materials to those based solely on the labor of a specialist.

Estimating the cost of providing services is sometimes less obvious.

What is included in the cost price - how not to miss anything

Conventionally, all resources used in the provision of services can be divided into the following types:

Those related to the remuneration of a specialist are the so-called "direct" These are the amounts that the employee receives for his labor activity. A hairdresser - for a haircut, a driver - for transportation, a system administrator - for maintaining a local network.
Related to the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - a fee for the Internet and licensed software.
Payment for fixed assets - depreciation charges for equipment depreciation, maintenance and repair of vehicles, rental of real estate and payment of utilities.
Remuneration for the labor of administrative and managerial personnel - the cost of the work of those specialists who do not provide services directly, but manage the process of providing them or perform another managerial function.
Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as make transfers to medical and social insurance funds. From the point of view of economy, it is wiser to include these costs in the cost price.
Other expenses. For example, an advertising campaign, payment for communication and travel for employees, etc.

For example, an entrepreneur provides comprehensive services for celebrating birthdays and anniversaries. For each event, he attracts a presenter, musicians and a photographer - their salaries, as well as tax deductions (if employees work officially) will be a direct expense.

This also includes the cost of renting the premises where the events take place, and the payment of utilities. But in addition to direct and fixed costs, there will be indirect non-permanent ones, namely: the organizer's salary, decoration of the hall with flowers and balloons.

Certain nuances of accounting for certain categories of expenses

If the cost of the resources necessary for the provision of the service is rather high, or it is impossible to purchase them without agreement with the client (more precisely, it is undesirable), it would be more correct not to include these costs in the prime cost, but to submit them for payment to the client separately.

For example, when renovating an apartment, the choice of building materials without a customer is impossible. For this reason, it is worth presenting to the client two estimates: one with the cost of materials, the other with the direct cost of providing the service.

The calculation of the cost of services is based on the addition of the cost of all resources spent on their provision.

An example of calculating the cost for different categories of services

Now you know the basic principles of calculating the cost of providing services, namely, what needs to be taken into account when calculating. For clarity, consider a few examples of how to calculate the cost of different categories of services - from the simplest to more multi-component.

Calculation of the cost of services - tutor, hairdresser, masseur

Let's consider a sample of calculating the cost of services for a tutor, hairdresser and massage therapist. Despite the fact that these specialists work in very different areas, they are united by a similar list of expended resources. This work is mostly based on their own knowledge and skills.

For instance, the tutor actually needs only his own knowledge to work... In most cases, notebooks, pens, and reference books are purchased by students. However, even if a tutor purchases teaching aids at his own expense, this amount is not so significant in relation to the period of its use (at least - for several years) and pays off in the first month of work.

Therefore, as a rule, tutors set a price per hour of work without any consideration of the cost of the materials used, but solely depending on their own qualifications. FROM home-visiting professionals sometimes include travel compensation in the payment and in rare cases, compensation for the time spent on the road.

With the services of hairdressers, the situation is somewhat more complicated, since in their work they use some equipment - scissors, hair dryers - as well as consumables - hair care products, paint, varnishes. There are several calculation options.

Let's say a foreman accepts clients at home, that is, he does not need to pay rent and include in the price the salary of the salon's administrative staff. For the staining procedure, he uses paint worth 1,500 rubles, consumables (hats, towels) for 200 rubles, equipment (scissors, hairdryer, brushes) from which includes 50 rubles in the price. Then the cost of painting will be: 1500 + 200 + 50 \u003d 1750 rubles.

Of course, the procedure will be more expensive for the client. The final price will completely depend on the cost at which the master will evaluate his work. It will be equal to: 1750 (cost) + wages of the hairdresser. Similar services in the salon will cost significantly more, since in addition to the first two items of expenses - materials and labor of the master - they will include the costs of utility bills and rent of premises, as well as indirect payments to the administration of the institution.

As for the work of massage therapists, the calculation is carried out in the same way: consumables in the amount of the specialist's salary, appointed in accordance with his qualifications and personal assessment. When providing services in a medical institution, additional charges to the cost will be made by analogy with a beauty salon.

How to calculate the cost of transport services

Calculating the cost of transport services will be much more difficult. It is based on the value of one machine-hour - that is, the cost of 1 hour of operation of the machine, as well as on the values \u200b\u200bof consumables, depreciation and employee wages.

How to count the car hour? This is a rather complex operation that requires the simultaneous accounting of a very significant number of indicators. For this reason, it is better to involve a professional estimator in the calculation. In general, it can be generalized that this indicator is calculated by dividing the sum of all expenses for the acquisition, maintenance of equipment and remuneration of employees by the number of hours worked. The cost of an hour of transport service will actually be equal to the cost of a car hour.

Calculating the cost of transport services will be much more difficult.

The cost of creating a turnkey website

Services are provided not only in the real, but also in the virtual world. If it is generally clear with what to include in the prime cost of the former, then how is the prime cost of rendering services in the virtual space summed up, for example, when creating websites?

Website development includes the following spending categories:

buying a domain name ("address" of the site);
hosting;
purchase of software;
remuneration of the website creator (if it is a hired specialist).

However, most entrepreneurs prefer to order not only the site itself, but also its primary content. In this case, you will have to pay for the services of a web designer, layout designer, content specialist (who will write information for the main sections of the site).

Online stores may need to involve a photographer - for professional photography of goods. In addition, the cost of a website or an online store will include the cost of equipment (computers, office equipment) and its depreciation.

Why calculate the cost of services

Calculation of the cost of services is useful for entrepreneurs and organizations for several reasons at once. First, it allows you to correctly plan your budget, take into account the costs of materials or equipment, and also understand what costs will have to be incurred to provide a certain number of services. Secondly, knowledge of this indicator will help to competently form a pricing policy, including creating a trade margin. Thirdly, accurate knowledge of the cost price makes it possible to optimize the work process.

The calculation of the cost of services - the calculation - is different from. The latter concept is relevant only for products. The cost of services is determined somewhat differently. To calculate it, an estimate is drawn up, which includes absolutely all processes performed to satisfy the customer. It is always strictly individual - there are no homogeneous services, unlike products.

How is service costing different?

They include direct and indirect costs that are allocated between the services provided. General business, production and administrative expenses are spread over the cost of services in accordance with their characteristics.

Preliminary estimate based on the planned volume.
Correction of costs as new processes and additional services are included in the calculation.
The list of operations within the same services differs depending on the specifics of the activity.
Changes in prices from season to season depending on the market level.

The cost of the service includes the cost of the necessary materials and all the costs of their use. For example, a gate installation service involves custom-made construction of the structure itself, completing it with the necessary accessories (lock, handle, drive) plus direct installation. In this case, the manufacture of products and the service for their installation are separately noted.

How to make a cost estimate for services?

The information for the estimate is taken exclusively from the accounting data. The costs of the following plan require special attention:

Affecting the amount of taxes;
Reflective work performance;
Material costs - for the used raw materials, materials, components, tools and structures;
Salary and social services;
Depreciation;
Capital investments.

For the consumer, the materials used and the services rendered must be separately noted. Materials are usually quoted at their immediate cost, taking into account the trade margin. All other costs are included in services.

When calculating the cost of services, the CFO first of all determines the types of costs that should be attributed to the cost of services and classifies them.

Costs fall into the following categories:

Direct identifiable costs are those costs that are directly attributable to the provision of a service and can be attributed to the cost of the service provided to a specific customer.
Direct unidentifiable costs are costs related to the provision of a service, but cannot be unambiguously attributed to a specific client.
Payroll and charges on it - the salary of specialists providing this service, and charges by the PFR / FSS on it. Please note that the payroll for administrative professionals does not belong to this category, it should be classified as indirect costs.
Indirect costs are expenses that are related to the company's activities as a whole and cannot be attributed to any specific type of implementation. These include, as a rule, selling, administrative and general expenses.

Next, we will take a closer look at these types of costs and methods. calculating the cost of production on their basis, and also we will give an example of minor repair services provided to tenants of the shopping center as an accompanying service to the main type of sale (lease of retail space), and the calculation of their cost.

Direct identifiable costs

These are costs directly attributable to the provision of services to this client (for example, materials expended)

The direct identifiable costs in calculating the cost of services include the costs of providing services that can be directly attributed to the type of service and to the specific client to whom it is provided. This is the easiest cost type to account for.

Calculation of the cost of minor repair services to the tenants of the shopping center. Example

In this case, the direct identifiable costs will be the consumption of materials (for example, plumbing fittings).

Table 1... An example of calculating the cost of services

Direct unidentifiable costs

Such costs include the costs attributable to the provision of services, but which cannot be identified by the client.

This type of cost includes those costs that can be attributed to a specific type of service, but cannot be directly attributed to a specific customer. In this case, to calculate the cost of the service provided to each client, the following methods can be used cost sharing between clients:

in proportion to the client's revenue;
in proportion to direct identifiable costs attributable to the customer.

The first method is more universal, the second is more convenient to use in cases where direct unidentifiable costs are technologically associated with direct identifiable costs.

Example 2. Depreciation of tools used in minor repair services for shopping center tenants

The total amount of depreciation of instruments per month is 10 thousand rubles.

The CFO makes the following table (see table 2).

table 2... Comparison of distribution proportional to revenue and proportional to direct costs

	Option 1. Distribution by revenue		Option 2. Allocation by direct cost
		Depreciation share	Direct costs	Depreciation share
SP Petrov
LLC "Cosmos"
CJSC "Vector"
Individual Smirnov
TOTAL

The way costs are allocated to customers is determined by the CFO, either based on accounting policies, or on the basis of whether the costs incurred are physically affected: revenue or direct costs. For example, in the above example, the method of allocating costs in proportion to revenue is more logical, since even if no direct costs (materials) were made for the services of Smirnov's client, the tools were used and depreciation should be attributed.

Payroll and methods of its assessment

Payroll, taxes and deductions from it can be classified as follows:

Section 2 (direct non-identifiable costs) - in the event that an employee (or department) whose salary we analyze spends at least 80% of his working time on work related to the provision of the analyzed services.

Example 3. Payroll and the accrual of specialists (plumbers) on it who directly provide minor repair services to tenants of the shopping center

Specialists work on the basis of piecework hourly wages, for the analyzed month they earned 9,000 rubles, taking into account the charges, it is 11,970 rubles. Let's calculate the distribution of payroll and charges for it among clients in proportion to the revenue.

Table 3... Calculation of payroll and charges on it

In the event that a department or employee, according to estimates, spends less than 80% of working time on activities related to the provision of the analyzed services, or they are related to the main activities of the enterprise, the CFO should take the following actions:

Estimate the time spent by each specific contractor, or the unit as a whole, for each type of service and / or for each client.
Calculate the share of payroll and payroll charges related to a specific type of service and / or to each specific client.

Example 4. Estimation of the share of permanent payroll of the sales department of the lease department, attributed to the cost of minor repair services.

Table 4... Assessment of payroll attributable to repair services

Index	Value
Payroll amount (including personal income tax 13%), rubles
Pension fund / FSS contributions, rub.
Total payroll, rub.
Total time of telephone conversations with tenants, hours per month
Time spent negotiating minor repairs
Share of time spent negotiating minor repairs
Total share of payroll in minor repair services

In this example, the CFO uses the table above to estimate the payroll (including deductions) attributable to minor repair services. Further, this amount is distributed among customers in proportion to the revenue.

Table 5... Distribution of payroll between clients

Indirect costs in calculating the cost of services

Indirect costs include those costs that cannot be accurately attributed to either a specific implementation or a specific client. An example of this would be administrative costs.

For costing purposes, the CFO distributes indirect costs in proportion to revenue across all sales. The CFO distributes the share of indirect costs attributed to a specific type of service in proportion to the revenue received from each client.

Example 5

The amount of administrative expenses is RUB 500,000. Revenue from rental services is 33 million rubles, revenue from minor repair services - 29,000 rubles. (see table 1.). In this case, the share of administrative expenses attributable to minor repairs is 500,000 x 29,000 / 33,000,000 \u003d 439 rubles. Further, this amount is allocated to the cost of the service provided to specific customers, similar to depreciation in option 1 of Table 2.

Table 6... Allocation of the share of administrative expenses to the cost price

The total table of the cost of minor repair services, broken down by tenants, is as follows.

Table 7... Cost of minor repair services by tenant

Expense type					TOTAL
Expense type	SP Petrov	LLC "Cosmos"	CJSC "Vector"	Physical person Smirnov
Direct identifiable costs
Materials
Direct unidentifiable expenses (proportional to revenue)
Depreciation of equipment
Payroll and charges
Service professionals (plumbers)
Commercial payroll in terms of minor repairs
Indirect costs
Administrative expenses in the part related to minor repairs
TOTAL			13207,72

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