Calculation of the cost of design work sample. How to calculate the unit cost: types, calculation methods

The article provides an example of manual calculation of a cost estimate for finished product, and also describes the mechanism for the automated compilation of calculations, operations for the release and sale of products based on the 1C Public catering system. The OP-1 forms are also posted.

Costing task finished products is one of the most important in the field of financial and management accounting of an enterprise. Reliable information about the actual cost of production, standard and actual costs of inventory resources enables the company's management to take adequate management decisions in the field of pricing of finished products, thereby ensuring the profitable activity of the enterprise.

In addition to performing the main task of pricing, costing also provides control over the movement of the main items of the inventory of the enterprise.

The issue of calculating the cost of finished products is especially relevant for enterprises Catering: etc. As already noted, the main task is not only economically justified pricing to prevent unprofitable work of the establishment, but also control over the consumption of warehouse stocks in order to prevent misuse of inventory.

Consider the procedure for drawing up a calculation by hand.

The calculation of selling prices for ready meals of catering establishments is made on the basis of special calculation cards of the OP-1 form for each type of product. The calculation is calculated per one or one hundred dishes. In order to determine the selling prices as accurately as possible, it is recommended to make a calculation for one hundred dishes.

When you change the set of components for a ready-made dish or their purchase price, the new selling price of the dish is determined in the adjacent free columns of the pricing card indicating the date of the change. The date of the last entry is indicated in the "Date of compilation" column. The costing card is signed by the production manager, the person responsible for compiling the cost estimate and the head of the company.

Sales prices are calculated for each dish. Before drawing up a cost estimate, it is necessary to have an assortment list of dishes, composition and norms of ingredients according to the list of recipes or technological maps, purchase prices for products.

The calculation is made in the following order:

The list of dishes for which the cost estimate is compiled is determined.
On the basis of the collection of recipes and technological maps, the norms for the investment of all ingredients in the finished dish are established.
Purchase prices for raw materials and ingredients are determined.
The cost of a raw set of dishes is calculated by multiplying the amount of raw materials by the sales price and summing up for all items of the nomenclature of ingredients.
The raw material cost of one dish is obtained by dividing the total by 100.
The selling price of the finished dish is calculated by increasing the raw material cost by the amount of the trade margin (in%) established by the order of the head of the catering company.

Selling price of the dish = Total cost of the raw material set + Markup

Price calculation for side dishes and sauces produced also with this method... At the same time, the price of semi-finished products and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price with a margin.

Let's consider the calculation using an example preparation of "Berlin cake" by the "Obshchepit Service" enterprise. Costing is based on 50 product units. To prepare a dish according to technological charts, you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and an egg - 6 pcs.

The calculation card is filled in in the following order: the list of food ingredients of the dish and the corresponding units of measurement (kg, g, pcs) are entered in the corresponding columns (Products); the Price column indicates the sales price per unit of measurement of the product; in the columns Gross and Net, the number of products for 50 products is recorded; accordingly, in the Amount column, the cost is calculated certain types products necessary for the preparation of 50 units of the dish.

The total cost of a set of raw materials is formed by summing up and is equal to 391.6 rubles. Next, the raw material cost of one portion and the selling price are calculated, taking into account the trade margin (1177%).

Costing card OP-1. Calculation example "Berlin Cake"

Most the best option organization of the costing system is implementation of an automated system financial accounting linking together all the material and financial flows of the institution.

For example, such systems can be attributed to organizing, first of all, accounting for a cafe, restaurant, as well as for automating the management accounting of a single institution or a chain of restaurants.

Further in the article we will describe mechanism for the formation of estimates based on the 1C catering system . This system developed on the basis of the 1C Accounting solution, taking into account the specifics of the restaurant business - it is possible to carry out cutting and dismantling operations, enter recipes and calculate cost estimates for dishes, cooking, etc.

The main document on the basis of which the dish calculation operation is performed is the document Recipe... The type of document may vary depending on the nature of the operation: preparation, cutting, dismantling.

The standard details of the document are filled in: Responsible, Organization, Comment. Nomenclature... Requisites are required. Refers to the Nomenclature reference for ingredient information.

Quantity... Depending on the established operation, it makes sense for the number of servings of the prepared dish, the number of the prepared dish, the number of portions of the complex lunch.

The tabular part of the document is filled with the composition of the ingredients of the finished dish from the Nomenclature reference book. The data is filled in Gross,% of losses during cold and hot processing, and, accordingly, the output of an ingredient after processing. It is possible to enter analogs and replace the ingredients of the dish.

In addition, the document allows you to fill in information on cooking technology and chemical energy characteristics.

The 1C Public catering system allows you to keep track of complex dishes, but on the basis of which, form recipes with several levels of nesting.

For dishes, the quantitative content of ingredients of which may vary during preparation, there is a Document of Development Act, where the quantitative indicators of ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is already formed.

Based on the recipe, a standard OP-1 calculation card is automatically generated.

After filling in the tabular part of the nomenclature of the finished dish, on the basis of the Recipe, the ingredients of this dish are filled in with an indication of the norms and actual quantitative indicators of consumption.

After clicking the Write button, the system fixes the standard accounting transactions for the withdrawal of ingredients from the warehouse into production and the capitalization of finished products at cost.

A number of system reports are used to analyze the cost price and control the consumption of ingredients during the preparation process.

Costing for the period. The report is intended for calculating the cost of production in terms of the cost of ingredients written off for its production in the form of a unified form OP-1 Costing card. Calculation cards are generated for all dishes prepared for the selected period. Moreover, if one dish has been cooked more than once during the selected period, then it is possible to generate either all calculation cards of the dish, either by averaging the cost and composition of the dish, or by forming it according to the standard composition, that is, “Recipes”. In addition, you can generate a report expanding each redistribution down to an ingredient or taking into account only the first level redistributions.

Control calculation of the consumption of products. The report is designed to analyze the consumption of products for a period in the form of a unified form OP-17 Check calculation of products. Allows you to get information about the consumption of products for the selected period. This form provides the ability to generate a report both on the normative composition, that is, "Recipes", and on the actual movements of the register "Production". In addition, you can generate a report expanding each redistribution down to an ingredient or taking into account only the first level redistributions.

Consumption of products. The report is designed to analyze the consumption of ingredients in the production of dishes for a certain period. The data on the consumption of ingredients are presented in the standard and actual quantities for the released quantity of products.

Analysis of the production output. The report is designed to analyze the production output for the selected period. The report can be generated both for the analysis of production output and for the analysis of production output in terms of ingredients used in production.

Remains and turnover of TMZ. The report is intended to obtain a statement of balances and turnover of goods and materials. The statement is displayed in the form of a table with columns "Initial balance", "Income", "Consumption", "Final balance" and columns of detail.

Other.

Take a look at restaurant, cafe, bar management systems

The calculation card (card) is used to calculate the prices of dishes served in cafes, bars, restaurants, canteens and other catering organizations. Usually its development is in the introduction of the accountant-calculator. It is this document that should illustrate how much, what and at what cost was required to make a particular dish.

Files Open these files online 2 files

What to rely on when filling out

The standard meals are contained in the recipe book. It can be either a 1994 book or a 1996 edition.

A list of the current collections can be found in the Letters of the Ministry of Trade Russian Federation dated 07.06.1999 N 21-9 / 410 and Roskomtorg dated 15.07.1996 N 1-806 / 32-9.

The list of ingredients from the recipe book is simply transferred to the fill-in table. If the dish is not in the collection of recipes, then this dish must be specially prepared as prepared according to the TTK (technological map of the dish). The latter is developed individually in each company.

The constituent elements of the document

The costing sheet is filled in on one side. If one sheet is not enough, then you can continue the table on the next page. The calculation card indicates:

What is the legal basis for the document. In particular, this basis is the Goskomstat Resolution No. 132 of December 25, 2012. It is in it that unified forms are prescribed, such as this OP-1.
Form of paper according to OKUD (0330501) and OKPO.
Organization, its structural unit (if any), its type of activity according to the OKDP, the number of the dish according to the collection of recipes.
The type of operation being performed.

This information is introductory. The very essence is presented in the form of a table, in which they are listed in separate columns:

document number and date of its preparation;
the serial number of the compiled calculation;
the term for the approval of the above calculations;
product names and codes;
several dates with the same ingredients (in the example and the sample - six, but their quantity may vary) with the rate of use per 100 dishes, the price and amount for each.

The last point is intended to reflect in the table the changes in the cost of certain products, their weight, etc. For example, if a calculation card is drawn up for buckwheat milk soup, then when prices for buckwheat or milk change, the total cost of the finished dish naturally also changes.

There is a type of document that does not provide for price changes (it has only one approval column). In this case, when the cost jumps, a new document is drawn up, and the old one loses its validity. This fact must be recorded in the costing register.

At the end of the tabular section, summarizes the dish, such as:

the total cost of the raw material set (indicated for each column separately);
what markup is assigned;
total cost, sale price in rubles;
ready-made food weight in grams;
signatures of the production manager (supervising the process of the chef), the compiler of the calculation card, as well as the head of the organization (or his authorized representative).

The nuances of filling

The document is intended strictly for one dish name. It is unacceptable to draw up paper for several culinary delights with different names at once. This, ultimately, turns out to be more convenient for accounting calculations, since both the price of a bleach product and the markup for dishes (by order of the management) can change. Depending on the convenience of a particular organization, the calculation of the bookmark of products is set for 100, 50 or 1 dish.

There are situations when the declared weight of the product after heat treatment does not meet the standards for the collection of recipes. For example, frozen fish fillets are 55% ice. In this case, it is defrosted, weighed and then the proportion is taken into account when it is defrosted.

Important! Since the composition of the products in this case does not deviate from the one recommended in the collection of recipes, then a separate routing... It is enough just to change the admissible ratios.

The paper is intended for businesses that do not need an accurate calculation of calories. If needed, new columns are added to the document. The same situation, taking into account the necessary costs of water, gas, electricity. The number of columns is not limited. However, a written mention of such "improvement" of the document must be included in the papers of the enterprise. Also, together with him, calibration records and other documents are drawn up.

What is checked during inventory

The document must be provided during inspections, in particular for regular inventories. When carrying out the latter, the commission headed by the chairman gets acquainted with the register and the map, compares the remains of the products and documents on their use. Naturally, they must match.

An important point! The final data of the pricing cards regarding the sales value of the dish must exactly match the price of this item in the menu that is provided to customers.

Related documents

The data of the costing card is entered into the costing register. Each issued and signed paper should be listed there, even if it came into force for a short time. Also useful for product layouts:

costing order;
menu plan (OP-2);
the requirement to the pantry (OP-3).

In this case, the basis for OP-1 should be warehouse accounting documents. The actual consumption of products must coincide with that indicated in the papers.

Practical experience shows that it is very rare to comply with standard (ideal) conditions for storage and processing of products. If any adjustment is made, then information about this is indicated in the document.

Unfortunately, in 1C and other standardized accounting programs, there is no possibility of drawing up calculation cards. If there is a need for automated system filling out these documents, then they resort to buying specialized programs or hire a specialist who is ready to adapt the existing system to the formation of this paper.

Instructions

Make up calculation on product can be done in several ways, which involve the calculation of production costs, the cost of goods produced and the volume of work in progress. There are four calculation methods: standard, simple (process-by-process), transverse and custom-made.

In mass, small-scale and serial production, it is appropriate to apply the normative method of compiling a cost estimate. Its use must be accompanied by the mandatory compilation of a normative calculation according to the norms that are valid at the beginning of the calendar month. It is also important to keep track of all deviations from the accepted norms at the initial stage of their occurrence. Any fluctuations in current regulations should be kept in mind, and these changes should be reflected in a timely manner in regulatory calculations.

When calculating a cost estimate for product By this method, it is important to know that those norms are considered valid, according to which on this moment leave and shipment of products to production takes place, as well as remuneration of workers for work already completed.

Due to the fact that there are no significant differences between the “redistribution” and the “process”, the alternate method is often described as a simple method of compiling a calculation product.
This method is used in enterprises where raw materials go through several redistributions, or through one technological process they produce different kinds finished products.

It should be noted that this method has two methods of calculation - semi-finished and non-semi-finished. In the first case, the cost of each redistribution includes the cost of the previous one, in the second case, the cost of each redistribution is calculated separately.

Make up calculation on product for enterprises working on a contract basis, it is advisable using the order method.
Since the concept of an order is understood as one or a small number of products, an analytical accounting card is drawn up for each batch for accounting, indicating the order code, and all production costs and costs are aggregated in strict accordance with the orders being executed. The use of this method is appropriate when it is necessary to know exactly the individual cost of the manufactured product.

Sources:

how to make a cost estimate
Drawing up a calculation of the cost of production

Costing - calculating the cost of a unit of products, services provided or performed work... This is one of the main planning indicators. The cost estimate is made on work or services that do not relate to the main activity of the enterprise and includes a breakdown of cost items for each type of product, work or service, established tax and other types of charges.

Instructions

The list of costs that you should take into account when drawing up a cost estimate, their composition and distribution methods depending on the type of products, services and performed, are determined by industry standards and regulations, as well as guidelines used in a specific industry, taking into account and structure of production. The ones you included in calculation, must be calculated, approved by the management of the enterprise or the standards that are determined in established order.

In the calculation, in separate lines, highlight the direct costs directly related to the production of products, the performance of work, services and those costs that are considered indirect and associated with the maintenance of production. Direct costs include costs associated with the technological process of manufacturing products, the cost of consumables, raw materials, fuel and electricity costs, wages and specialists, taxes and social contributions from. TO indirect costs charge the costs of preparatory work, maintenance, operation and Maintenance equipment, other production costs - selling and general expenses.

Direct costs associated with manufacturing technology are determined per unit of production or for a separate technological stage based on direct accounting - timing, material consumption, etc.

Those costs for which there are no direct norms and standards, including the costs of maintenance and production management, are included in the calculation of the calculation in accordance with industry methodologies and estimates.

Sources:

make an estimate of work

The cost estimate of the enterprise is determined to calculate the actual or planned cost of production in order to further calculate the correct product valuation and average production costs. As a rule, the planning and economic department of the company deals with the preparation of the cost estimate based on the accounting data.

Instructions

Prepare enterprise costing articles that comply with industry guidelines for accounting, planning, and cost analysis of the company's products. This may include: raw materials and materials, purchased products, third-party services, return costs, fuel and energy consumed, workers' wages, budget, production preparation costs, production maintenance costs, losses in case of marriage, business costs and others. enterprises.

Calculate the cost of production and account for the cost of production at the full cost of the product. Assign direct costs to the cost of individual types of products, and at the end of the reporting period, distribute indirect costs between these types of products in accordance with the production base. Thus, the value will be calculated total costs for the production of products.

Draw up a standard cost estimate if the original data changes. This indicator is used to analyze and control production processes, calculate the actual cost of production and determine deviations from the plan.

Reflect on accounting the actual costing of manufactured products. It reflects the costs and losses of the company, which were not taken into account in the preliminary cost estimate. The compilation of this characteristic allows you to correctly carry out the financial activities of the organization.

The ability to make a cost estimate for manufacturing is useful both at home and at work. When planning an apartment renovation, building a summer house or making a bath, you need to correctly calculate the cost of work and the amount of building materials.

You will need

Microsoft program Office Excel.

Instructions

Enter the names of the columns. The first is a serial number. Designate it simply with the symbol #. The second is the name of the material or the type of work. For example, when providing a service, list here, point by point, all the actions that will be performed. And when purchasing accessories - the name of all products. The third is the price per unit of a product or service. The fourth column is the quantity (pieces, times, etc.). Call it "qty" for short.

The fifth column is the general costing of works or materials. Enter here the amount for all items or services of the same name. Subsequently, the total cost will automatically add up. To be able to perform this operation, do the following:

Click on the left mouse button and select the entire fifth column;

Press the right mouse button, then it will appear with actions;

Find "Format Cells";

Select the first tab "Number";

Indicate - "Cash" or "Numeric".
After completing the steps, calculate the total amount. Select the entire column again. In the upper right corner, find the symbol Σ (sigma). Click on it to add up all the numbers in the desired column.

In the sixth column, place your notes. Fill in any additional information here. Where needed, their color, terms of work, customers' phones, etc. To display text information correctly, do the following:

Using the left mouse button, select all the lines of the sixth column;

Click the right mouse button to display the action table on the monitor;

Select "Format Cells";

Hover over the first "Number" tab;

Set the text format.

If you decide to go into business, for example, open a hairdressing salon or a computer salon, you need to compile calculation services... A competently drawn up calculation will help you not only to establish the correct prices, but also to correctly draw up all the documents.

You will need

- prices for consumables;
- the amount of payments to staff.

Instructions

First of all, calculate the cost of materials. This is the most obvious, but not really easy cost item. Consider not only direct costs - hair dye (for a hairdresser), detergents(for household services), paper for printing (for a photo studio), gasoline (for freight), etc., but also, for example, removable filters for washing machines or a cartridge for, repair and maintenance of a car.

If you bought equipment for work, for example, computers, printers, hair clippers, vacuum cleaners, a car, then calculate the depreciation deductions. To do this, roughly estimate or find out exactly (in the accounting sheet) the service life of the product and divide the cost by the time for which the equipment will justify itself. You can calculate depreciation in other ways, depending on the nature of your job.

Calculate the total and additional wages, taking into account premiums, deductions and other deductions, including deductions for social insurance and accident insurance.

Add together all the amounts received - material costs, depreciation deductions, wages and social deductions. insurance - and take 20% of this amount. These will be your general production costs.

Food accounting implies the collection and processing of information on the receipt, storage and release of raw materials and semi-finished products, which will subsequently be used in the preparation of the product. The activity of the institution as a whole depends on its effectiveness.

Depending on the type of organization, accounting is regulated by law, but the basis for all is the same. Acceptance of food products by quantity is carried out only after its quality has been confirmed by the incoming control. For this, a special laboratory must be equipped at the enterprise and qualified personnel must be selected. If the product is hermetically sealed and confirmed by a quality certificate, then a visual inspection is carried out. If low-quality raw materials are identified, an act of return to the supplier is drawn up.

Accounting for the receipt of products is kept in the receipt sheet, which indicates the number of the act or invoice, and in the warehouse a mark is made in the inventory book. In it, the incoming batch is assigned an inventory number, the name, grade and quantity are registered.

If it is necessary to issue a product from a warehouse to production, the head chef draws up a menu-request for the release of raw materials, in which he indicates the required nomenclature and quantity.

The developed automated processes allow you to keep track of the product from the moment it arrives at the warehouse until it leaves it as a ready-made dish.

At the end of the month, the accounting department for the receipt of products makes a general calculation of the received products according to the nomenclature, quantity and suppliers. The purchase actual prices are checked against the cost estimate, which contains complete data on the cost of the finished dish.

There are special software systems in the form of calculators that automatically calculate the calculation of dishes for catering organizations. It is enough to enter there a list of products in quantitative and price terms, and the selling price will be immediately issued. But this type of calculation is not always convenient, since for the approval of the calculation by the management of the institution, it is necessary to provide its detailed decoding.

For this case, a costing card approved by law has been developed, which reflects the total price for each dish, and the cost can be calculated for a certain number of products.

Before you draw up a map, you need to decide on the recipe and the amount of products needed to prepare the dish. For convenience, it is recommended to calculate raw materials for 100 portions of the product. The prices indicated in the calculation must correspond to the purchase prices.

After all the information is collected, it is compiled, and all data on raw materials, the rate of its consumption per unit of product and cost are entered into it. To calculate the cost per unit of a dish, you need to divide the resulting cost by 100.

For a quick calculation, you can use tables Microsoft Excel, in which the automatic input of formulas is provided.

The organization-approved markup must be added to the cost price, and the sale price calculation is complete. The received data is entered into the costing card.

Prices for purchased products change periodically, so you should constantly monitor them and make changes to ensure the reliability of the cost. A correctly compiled calculation has a direct impact on the calculation of the margin, in which the profit of the institution is taken into account.

Costing of products is a rather important and responsible process. The efficiency of the firm's activity will largely depend on how correctly the calculation is calculated, as well as how correctly the price is set.

How to make a cost estimate

Almost all economists are familiar with the term costing. All production costs are calculated through the calculation. This process necessary for most calculations of the economic plan. Each company is characterized by its own characteristics, so the form of calculation may differ from company to company. In order to understand the form in more detail, you can download a sample of the calculation of the cost of production. How to draw up a PCB?

Take, for example, a metal processing business. Thanks to special form you can identify a cost estimate for a product that a given firm produces, as well as determine prices for a buyer, wholesale or retail. You can also calculate the maximum discount that an organization can provide. In the appropriate sections of the form, you must enter the name of those materials, as well as services that are used to manufacture products. For all types of costs, it is necessary to put down the consumption rates and price categories. The preparation of consumption rates is usually carried out by employees of the technological department. Price data can be obtained from the accounting department if raw materials for products are purchased constantly. In the case of new items, the data can be obtained from the purchasing department.

Sample cost estimate

Many businesses need product costing. This process is often time-consuming, so you can't do without help. Special programs can help to cope with this task. Calculations can be made on paper, but it will take a long time. If it is not possible to use specialized programs, you can use the sample costing of products in excel format. The calculation of the cost price includes not only direct costs, but also indirect ones. Direct costs include wages for employees, costs of raw materials.

Indirect costs include payment for transport, planned profit, and others. Many people wonder how it is easier to learn how to determine the cost? The best place to start is in the trading area. In this area, the cost items are slightly less. Various sections can be seen in the calculation table. It is necessary to take a group of goods and calculate the cost for each type of product. The last column in the form refers to the planned cost price. Thanks to this factor, you can determine the level of costs. It is about the costs that the company will incur for the delivery of goods.

Making a cost estimate

A special formula is used to calculate the cost. You will need to use data such as the purchase price, to which the amount for transportation costs is added, and the duty in financial terms is also added. Each firm determines the target cost differently. Much depends on what type of activity the organization is engaged in. The costs incurred by the firm will also depend on this.

The product can be fully developed and in this case it remains to launch its sale. Before the release of the goods, there is one important stage... It is necessary to calculate the selling price of the goods as accurately as possible. It is extremely difficult to use one method of calculation, since many different theories and methods are used to form the price of a product. In order to identify the most competitive price, you will need to take into account everything, even the smallest nuances. You also need to set a price that will not intimidate potential customers and buyers.

How to fill out a sample

The costing process can also cause certain difficulties. A sample of filling out the cost estimate of production will help you understand this process. This skill must be possessed by accountants, businessmen and people working in the economic or financial field. Costing skills will help determine the results of the economic functioning of the company. With regard to financial accounting, the cost of services provided, as well as products sold or manufactured, is an integral and important part.

Before a particular product is developed, it is necessary to plan for its creation. Before developing new products, it is necessary to calculate in advance the economics of the project. This process consists of calculating the cost price, setting the desired selling price, determining the approximate sales volume, and determining the desired profit. The final cost of a product cannot be calculated in advance as accurately as possible. Even if a fairly rough calculation is performed, there are still a few useful steps that can be completed. First, it will be possible to identify expectations in terms of sales. Secondly, it will be possible to determine the price that will make the product competitive. Thirdly, it will be possible for yourself to answer the question of how much you want to earn per month from product sales.

It will also be possible at the idea stage to estimate the approximate level of costs. It will also be important to find out if potential buyers are ready to give a particular amount for the product. Every entrepreneur uses various techniques for costing. Often, businessmen turn to professionals for help, who can be entrusted with this process for a fee.

Production costs (cost price)- This is expressed in monetary terms, the current costs of the company for the production and sale of products, which are the estimated price base.

Costing unit is a unit of a specific product (service) by costing items (by costing).

The basis for calculating prices is costing (distribution costs).

Costing is compiled on the unit of measurement of the quantity of products (1 meter, 1 piece, 100 pieces, if they are produced simultaneously), adopted taking into account the production specifics. The costing unit can also be the unit of the leading consumer parameter of the item.

Lists of costing items reflect the specifics of production.

For modern domestic practice, the following list of calculation items can be considered the most characteristic:

· Raw materials and supplies;

· Fuel and energy for technological purposes;

· Wages of production workers;

· Accruals on wages of production workers;

· General production costs;

· general running costs;

· Other production costs;

· Business expenses.

Items 1-7 are called production costs, as they are directly related to the maintenance of the production process. The amount of production costs is production cost... Article 8 (business expenses) costs associated with the sale of products: costs of packaging, advertising, storage, partly transportation costs. The sum of production and sales costs is full cost of production. Distinguish between direct and indirect costs. Direct costs relate directly to the cost of a particular product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. Indirect costs usually associated with the production of all products or several of its types and are related to the cost of specific products indirectly - using ratios or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in mono-production, direct costs are practically all costs, since the result of production is the release of one product (shipbuilding, aircraft construction, etc.). On the contrary, in instrumental processes (chemical industry), where a gamut of other substances is simultaneously obtained from one substance, almost all costs are indirect.

There are also conditionally fixed and conditionally variable costs. Conditionally constant costs are called, the volume of which does not change or changes slightly with a change in the volume of production. For the overwhelming majority of industries, general production and general expenses can be considered as such. Conditional variables consider expenses, the volume of which is directly proportional to the change in the volume of production. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of expenses depends on the specifics of production.

The manufacturer's profit in price is the amount of profit, net of indirect taxes, received by the manufacturer from the sale of a unit of goods.

If the prices for the goods are free, then the amount of this profit depends directly on the pricing strategy of the manufacturer-seller.

If prices are regulated, then the amount of profit is determined by the rate of return established by the authorities, and with the help of other levers of direct price regulation.

In modern Russian conditions, the objects of direct price regulation at the federal level are prices for natural gas for monopoly associations, electricity tariffs regulated by the Federal Energy Commission of the Russian Federation, tariffs for modes of transport with the highest freight turnover (primarily tariffs for freight rail transport), prices for vital drugs and services that are most significant from the national economic and social positions.

The object of direct price regulation on the part of the constituent entities of the Russian Federation and local authorities is a much wider range of goods and services. This list is critically dependent on two factors: the degree of social tension and the possibilities of regional and local budgets... The higher the social tension and the greater the volume budget funds, the greater the scale of direct price regulation, other things being equal.

In Russian practice, with state regulation of prices and in the overwhelming majority of cases with a system of free prices, the total cost of a unit of goods is taken into account as the basis for using the percentage of profitability in calculating profit.

Example. The structure of the cost price by calculation items per 1000 items is as follows:

1. Raw materials and basic materials - 3000 rubles.

2. Fuel and electricity for technological purposes - 1500 rubles.

3. Remuneration for the main production workers - 2000 rubles.

4. Accruals for labor remuneration - 40% to the remuneration of basic production workers

5. General production costs - 10% of the remuneration of basic production workers.

6. General operating expenses - 20% of the remuneration of basic production workers.

7. Shipping and packaging costs - 5% of the production cost.

It is necessary to determine the level of the manufacturer's price for one product and the amount of profit from the sale of one product, if the profitability acceptable to the manufacturer is 15%.

Payment

1. We calculate in absolute terms the indirect costs, given as a percentage of the wages of the main production workers, per 1000 items:

· Accruals for wages = 2000 rubles. * 40%: 100% = RUB 800;

· General production costs = 2000 rubles. * 10%: 100% = 200 rubles;

· General operating expenses = 2000 rubles. * 20%: 100% = 400 rubles.

2. Determine the production cost as the sum of the costs of items 1-6.

· Production cost of 1000 items = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rub.).

3. Costs for transportation and packaging = 7900 rubles. 5%: 100% = RUB 395

4. Full cost price of 1000 items = 7900 rubles. + 395 RUB = 8295 rubles; full cost of one product = 8.3 rubles.

5. Manufacturer's price per item = 8.3 rubles. + 8.3 rubles 15%: 100% = 9.5 rubles.

6. Including profit from the sale of one product = 8.3 rubles. 15%: 100% = 1.2 rubles.

Manufacturer's price- the price, including the cost and profit of the manufacturer.

The actual sale of goods (services) for manufacturer's prices(producer price, factory price) is possible mainly when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, indirect taxes are present in the price structure as direct pricing elements. The prices of the vast majority of goods (services) include value added tax(VAT). The price structure for a number of goods contains excise tax... This indirect tax is included in the price of goods for which inelastic demand is characteristic, i.e., an increase in the price level as a result of including excise tax does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is implemented - ensuring budget revenues.

At the same time, excisable goods should not be essential goods: the introduction of excise tax in this case would be contrary to the requirements of social policy. In this regard, both in domestic and international practice, excisable products are primarily alcoholic beverages and tobacco products. Products such as sugar and matches, characterized by the most high degree inelasticity of demand, are not excisable, since they are included in the list of essential goods.

Along with the main federal taxes (value added tax and excise tax), prices may include other indirect taxes... For example, before 1997. in Russia, a special tax was provided for in the price structure. In 1999. sales tax was introduced practically in all regions of the Russian Federation. Later, these indirect taxes were removed.

Let us dwell on the methodology for calculating the value added tax in the price as the most common tax.

The basis for calculating value added tax is the price without VAT. VAT rates are set as a percentage of this base.

Example. Manufacturer's price level - 9.5 rubles. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e. the price exceeding the manufacturer's price by the amount of VAT, will be:

Tsotp = Tsizg + VAT = 9.5 rubles. + RUB 9.5 20%: 100% = 11.4 rubles.

Price elements are also intermediary wholesale markup and trade allowance if the product is sold through a retail network.

Selling price- the price at which the manufacturer sells products outside the enterprise.

The selling price exceeds the manufacturer's price by the amount of indirect taxes.