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Estimation of production costs is a common set of planned costs (in value terms) on the production of products, performance of work and services in accordance with the manufacturing program of the enterprise.

According to planning, accounting and distribution, costs are classified by economic elements:

Estimated incision of costs and on the place of their distribution

Grouping on calculation articles.

This classification has an important theoretical and practical importance, since the economic activity of the enterprise is organized in accordance with its requirements.

Grouping costs for economic elements is reflected in estimates the cost of production and sales of products (works, services). It collects the costs of community of economic content, according to their natural purpose (labor payment is shown by the entire Fund of remuneration workers, depreciation of fixed assets).

It is used in compiling cost estimates and includes the following economic elements:

1. Raw materials, basic materials, semi-finished products, components (minus return waste, which can be used further).

2. Auxiliary and other materials.

3. Fuel from the side.

4. Energy from the side.

5. Wages are basic and additional.

6. Accrual for salary (Pension Fund, Social Insurance Fund, Health Insurance Fund, Population Employment Fund).

7. Depreciation of fixed assets.

8. Other cash spending (payment of transportation services, business trips, stationery payment).

Speakers costs a consolidated generalizing document that allows us to determine the total amount of resources consumed by the enterprise, linking the sections of the production and financial plan of the enterprise: according to logistical supply, according to work, the need for working capital is determined, etc. It calculates the cost of gross, commodity and realized products, changing the remainder of work in progress, determines the need for working capital.

Calculation of estimates for production costs is carried out on the basis of a business plan, as well as settlement standards for costs are planned on the basis of an analysis of current market prices on similar products, actual product sales prices.

There are also minuses, according to estimates, it is impossible to determine the specific direction and place of use of the cost (production process, maintenance of the workshop, the plant content, etc.), which does not allow to analyze the cost-use efficiency, open reserves of their decline and it is impossible to determine the cost of the output unit in the context Total range.

There is also another cost estimate, for example, the following types of costs are established for agricultural organizations:

1. Failure of labor with deductions for social needs.

2. Seeds and planting material.

3. Mineral and organic fertilizers.

4. Plant and animal protection products.

6. Raw materials for processing.

a) petroleum products;

b) depreciation (wear) of fixed assets;

c) Repair of fixed assets.

8. Work and services.

9. Organization of production and management.

10. Payments on loans.

11. Losses from the case of animals.

12. Other costs.

Based on the standard nomenclature of costs of costs, taking into account the specific conditions of management in agricultural organizations, a specific nomenclature of cost articles is formed for each industry.

Group cost group economic elements Reflected in respect the cost of production and sales (works, services). It collects the costs of general economic content, by their natural purpose. So, according to the "Payment of Labor" element, the entire Fund of remuneration of the enterprise is shown, regardless of what category of employees it is intended: Production workers, employees or younger service personnel. Depreciation of fixed assets also reflects the total amount of accrued wear from all types of fixed assets of the enterprise: machines on which products are manufactured; all types of production buildings, including plant management; cargo and passenger vehicles, etc. The list of estimates of the estimates characterizes the composition of the costs of their economic intended. Estimated costs for the production and sale of products (works, services) is given in Table. one.

In the estimate, the total amount of resources used in the manufacturing process is "total production costs". From this amount, the costs that are not related to the production of products (work and services of the non-productive sphere, the costs of future periods, etc.) and is determined production cost of gross production. If in the cost of gross products to take into account (add or subtract) a change in the residues of work in progress, then we define production cost of commercial products. After adding a group of extensive costs associated with the sale of products and the deduction of funds to higher organizations, we get complete cost of commercial products. In the estimate it is planned for the result from the production and sale of products - profits or loss. All estimates of the estimates have quarterly breakdown

Classification of costs for economic elements has important for the enterprise. The estimated incision of costs allows you to determine the total amount of resources consumed by the enterprise, the costs are reflected in the costs of resources acquired and paid to suppliers. The costs planned in the estimate ensure all the needs of the enterprise related to the production and sale of products, creating incomplete production buildings, ensuring the auxiliary production, serving, utility and side economics.

Based on the estimates, the sections of the production and financial plan of the enterprise are carried out: according to logistics, according to work, the need for working capital is determined, etc. All types of business plans are based mainly on the estimates of the estimates. Economic ties of the enterprise with resource providers, with financial and credit institutions are formed using estimates for production costs.

Table 1

Estimation costs for the production and sale of products in 200_

At the same time, on the basis of the estimated section, it is impossible to determine the specific direction and the place of use of the cost (production process, the maintenance of the workshop, the content of plant management, etc.), which does not allow to analyze the efficiency of cost use, open reserves of their decline. And most importantly, on the basis of the elements of the estimate, it is impossible to determine the cost of a unit of products in the context of the entire range, as well as each name, group, species. These tasks decide the cost classification according to calculation articles.

Adoption of management decisions by the management and managers of various levels of the economic entity contributes to the allocation of various classification features of costs and conducting analysis on them. Determine the cost structure of the production of the business entity allows us to divide costs for costs.

The composition of the costs of items

By elements, costs are divided into the following categories presented in the table.

Table. Classification of costs for economic elements

For example, as can be seen from the table, the element of "labor costs" reflects the payment of a compensator of the company to employees of the enterprise, which take into account a certain mode of operation or special working conditions. Among them can be noted payments for:

• the time when an employee of the business entity combined the profession;
• time when an employee of the business entity worked at night;
• the time when an employee of the business entity performed the work, which is overtime, etc.

Grouping costs for elements allows you to determine the cost structure. It is one for all sectors of the economy and makes it possible to install how much and what funds are spent, regardless of where they are manufactured and spent. This grouping is used to prepare the cost estimate costs.

Cost elements are similar (homogeneous) in the composition of the costs of economic entities incurred by them in the production and sale of products.

Consigned resources (in monetary terms) in the production and sale of products of the economic entity are collected in homogeneous species called elements.

When classifying the costs of items, the costs are collected and the cost grouping in terms of value in terms of all produced by the business entity. Based on this data, the cost of specific types of products will then be calculated.

Appointment of costs for economic elements

This classification is useful in the following cases:

• when the production activities of the business entity is planned;
• when the formation of estimates;
• when planning and definition are made, how much resources will be necessary;
• when the financial activity of the business entity is analyzed.

Elements of production costs are grouped by a homogeneous sign of production costs.

The company, investing in industrial factors uses them for the production of competitive products.

Monetary expression of the use of economic resources of the company For the release and sale of products or the provision of services is called production costs or cost costs.

Production cost (services) - This is a combination of the cost of the enterprise for the production and sale of products, the costs associated with the provision of services. In the cost of the cost of living and extractable labor produced by the company's costs, material, fuel and energy resources, depreciation of fixed assets, wages are reflected in the cost. Cost includes direct material and labor costs, as well as overhead of managing and maintenance of the firm. The cost of production is a synthetic concept that in value shape summarizes the total costs of the enterprise for consumed means of production, wages and payment of services to third-party organizations for the manufacture, transportation and sales of products (Scheme 15).

The specific composition of costs is regulated by law, as this is due to the peculiarities of the tax system and the need to distinguish the cost of the company on sources of their compensation.

The cost of quantitatively and qualitatively different from cost.

The cost and its monetary expression is the price, quantitatively higher than the cost.

Economic essence, the cost is close to the accounting costs of production and is significantly different from economic costs of production. Reducing the cost - the basis of price reduction, and therefore the basis of competitiveness is a major source of profit growth.

The traditional policy of the company is usually in the appointment for each product of the sales price higher cost. The difference is profit. But in market conditions, when the firm needs to take into account the extreme differentiation of the production and sales process, recognize the usefulness of forecasting, the growing importance of the production of industrial and trade strategy, the concept of cost was filled with more complex content, and therefore today it prefers the concept of "costs".

Public labor costs for production and sales of products in our society make up public production costs that reflect cost of this product.

• the cost of the expended means of production (in the form of depreciation);
• consumed labor items (in the form of raw materials, materials, fuel, etc.);
• the cost of the product created by labor for themselves (in the form of salary);
• the cost of the product created by the work for society (in the form of a net income of a society expressed in two basic forms: profits and tax).

Cost pricesame - this is a sense of the social cost of production, which is composed of the cost of the enterprise for the production and sale of industrial products and services.

Thus, the difference between the cost and cost of products is that the cost includes, in addition to the past (emitted), all the live (necessary) work expended on its production, and the cost, except for the last work, is only part of the living.

Numerous costs that form the cost of production, in the practice of planning and accounting for maintenance and intended purpose are classified by:

• economic elements;
• calculation articles.

The list of these elements and articles is the composition of the cost of products.

Structure The cost of production is the ratio of these elements and articles among themselves, expressed as a percentage of the total result.

Grouping on economic elements It is used to determine and maintain the optimal relationship between homogeneous economic costs, lively and extradited labor, the ratio of consumed resources, linking and the relationship of various sections of the business plan, in the preparation of material balances, the rationing of working capital, the development of budgets, etc.

In accordance with the cost of the cost of the industry, the industry is divided into:

materials, in the cost of which the costs of raw materials and materials prevail (for example, light, food industry);

labor-intensiveif salary predominates in the cost (for example, the coal industry, some engineering industries, for example, instrument making);

energoteeif energy costs prevail (for example, the aluminum industry)

fondoIf the cost is a high share of depreciation (for example, the oil industry).

But this division is quite conditionally and can change over time.

Structure Costs are closely related to the nature of the production industry and depends on:

• level of automation and mechanization of production, i.e. Increasing this level determines the growth of labor productivity, which causes a decrease in the share of wages and increasing the share of material costs;
• specialization and mass production;
• cooperation of enterprises;
• geographical location of the enterprise.

Economic elements of costs - These are economically homogeneous, more indivisible, unstable costs, reflect the distribution of costs, regardless of the form of use in the production of a type of product and the place of implementation of these costs.

Calculation articlesOn the contrary, consist of spectherent in the economic sense of costs. Each calculation article includes all cost economic elements.

Grouping costs for costs for articles Calculation allows you to identify a specific object and the place of costs, determine the cost of the unit of products, profits, profitability of products and production.

1. Raw materials and basic materials (purchased components and semi-finished products), auxiliary materials, fuel from the side, energy from the side.

2. Wages of all employees - labor costs.

3. Executions: for state social insurance;

• for health insurance;
• on mandatory property insurance;
• percentages for short-term bank loans.

4. Depreciation;

5. Other cash spending.

1. Raw materials and basic materials less waste, auxiliary materials, fuel for technological purposes, energy for technological purposes.
2. Salary of workshop main production, salary accrual.
3. Costs for the maintenance and operation of equipment.
4. Expenses for the preparation and development of production.
5. Payments on compulsory property insurance.
6. Percentage deductions for short-term bank loans.
7. Depreciation.
8. Other cash spending.
9. Depreciation deductions for the complete restoration of the main production facilities.

10. Costs

tOTAL shopping cost

9. Goshosvodskaya expenses - Losses from marriage, other

tOTAL production cost

10. Exproductive (commercial) expenses

complete (commercial) cost

Classification of production costs - This dismemberment and union into separate groups of different costs for the production of homogeneous on a specific feature. The cost of products on the scale of the industry industry is determined by a huge number of different costs, minimizing them into a few groups is a prerequisite for planning and taking into account the cost of industrial products.

Classification of production costs is necessary to determine the cost structure; calculation of the cost of individual units of products or production operations; Definitions of costs for individual workshops and production sites.

Depending on the character of participation In the production process, the costs are grouped into production and non-productive.

TO production All types of costs related to one way or another with the process of manufacturing products are believed.

Exproductiveexpenses include the costs of selling products: to contain packaging, packaging, delivery of products at the station (pier) and others, as well as deductions for scientific and technical work, the cost of technical propaganda, training and the like.

Grouping costs on economic elements Reflects their distribution for economic content, regardless of the form of their use for the production of a type of product and the place of implementation of these costs. This cost grouping is applied in the preparation of cost estimates and is used when planning a reduction in cost, drawing up material balances, normalization of working capital.

Group cost group calculation articles Reflects their composition depending on the direction of expenses (direct production or maintenance of it) and the place of occurrence (the main production, auxiliary services, serving farms). This grouping is used in calculating the cost of production, to determine the planned and actual cost of products, to determine the planned and actual cost of certain types of products as a whole on the enterprise and for individual workshops.

Feature of estimates Production is that each element contains all relevant costs, regardless of where and how these costs are produced inside the enterprise. The estimenter includes all costs of basic and auxiliary production, including the costs associated with the development of new industries (new products), which are subject to refund out of the Fund for the development of new techniques.

Compilation of estimates for the cost of the enterprise begins with the development of workshops estimates and, first of all, the estimation of the auxiliary workshops. This is explained by the fact that the preparation of estimates of the production of any main workshop cannot be completed if the costs of the auxiliary workshops provided to him are not pre-determined.

Consideration of the general costume estimation of costs by simple summation of workshop defines can not be, since in this case there will be repetitive amounts in the form of intra-water turnover.

What is needed for what grouping for Calculation Articles? In order to achieve large results with less costs, it's a little to know the cost structure (cost structure). It is also necessary to count or, as they say in such cases, calculate, cost the cost of individual types of products, individual products. This is necessary in order to inside the enterprise, the planned value of the production costs (planned cost) is accurately known. For calculating production costs The cost estimates are drawn up (for each workshop separately) and the estimate of the general expenditure.

Knowing the total amount of workshop and the annual amount of the main salary of the production work of this workshop can be determined by the rate of workshop. To do this, the amount of workshop costs is divided into the amount of the main salary and multiply by 100.

The norm of public expenditures is determined in the same way as the rate of workshop costs, only instead of the amount of workshop costs, the amount of public expenditures is taken, and instead of the wages of production workshops, the main salary of manufacturing workers in the whole enterprise takes place.

By the method of attributing costs for the costproducts in the calculation of products they are grouped into direct and indirect.

Straight - These are the costs directly related to the manufacture of products and applied to their individual types or orders. These include: materials, fuel, energy, salary and more. Indirect - These are the costs associated with the work of the workshop or enterprise as a whole. Therefore, they cannot be directly attributed to the cost of individual products. These costs are distributed between products indirectly on any conditional basis. These include: the cost of maintenance and operation of equipment, workshop and public spending.

On the basis of attitude to the production process Costs are divided by maintenance and overhead. The main costs are the costs directly related to the product manufacturing process itself, the performance of work and the provision of services for the side and for intra-water needs. These include: materials, fuel, energy, salary and more.

Overhead costs are the costs of an enterprise related to the organization, production management, as well as all exproductive and non-manufacturing costs and losses.

According to the degree of dependence on production growth Costs are divided by proportional (conditional variables) and disproportionate (conditionally constant).

TO proportional These costs are directly dependent on production. These may include the costs of raw materials and basic materials, basic salary and more. TO disproportionate(constant) costs include the absolute value of which, with a change in production, does not change or change slightly (the cost of heating and lighting the premises, the wages of the shop and administrative and management personnel, depreciation deductions and other).

Depending on the degree of generalization (legalization) costs are divided into simple (elementary) and complex (complex).

Simple costs of the article Calculation consists of one economic element (raw materials, salary, social insurance deductions, etc.). Comprehensive articles (Expenditures on the maintenance and operation of equipment, workshop costs, generalized expenses, etc.) consist of several economically heterogeneous, but having the same production assignment of elements.

Depending on the time of occurrence and classification At cost costs are divided into expenses: the current period; future periods and upcoming costs.

Under the expenses of the current period It is understood by the costs associated with the production and implementation of products of this period.

To the expenditures of future periods These are those that, although they arise in this period, are subject to attributable to the cost of certain types of products during the prescribed period. These are the cost of mastering new types of products produced by cost, launchers and so on.

Depending on the type of product, its complexity, such as the nature of the organization of production at industrial enterprises, the following main metering methods are applied and calculating actual cost Products: Regulatory; marked; Browse, equal.

Regulatory accounting methodThe most important elements of which are the timely detection of deviations from the norms and accounting of changes to the norms, is a method that allows you to effectively use accounting data for the operational management of the enterprise. The regulatory method of accounting is used, as a rule, with a mass and serial production of various and complex products consisting of a large number of parts and components (on sewing, shoe, knitwear, furniture and other enterprises). The regulatory method of accounting costs of production makes it possible to identify and establish the reasons for the deviation of actual expenses from the current norms of the main costs and estimates the cost of maintaining production and management. With a regulatory method, a systematic accounting of changes in the current standards should be carried out. This accounting is based on notifications on changes in the norms and is used to clarify regulatory calculations.

The basis for calculating the actual cost of goods produced under the regulatory accounting method is calculation of regulatory cost(Regulatory Calculations) compiled on the basis of costs of costs operating at the beginning of the month. These calculations are used to determine the actual cost of products, marriage assessments, work in progress (with inventory) and with economic analysis. Regulatory calculations are drawn up for all types of products manufactured by the company. In the manufacture of certain types of products in various versions, the regulatory cost is determined for each version of the execution separately. The actual cost of production is calculated by adding to the normative cost or deduction from it from the norms and changes in the norms identified in the reporting period. In the preparation of regulatory and reporting calculations, a single nomenclature of costs of expenses should be applied.

The sealing method is applied in enterprises with homogeneous on the source material and the nature of the mass production process, in which physico-chemical and thermal production processes prevail, and the transformation of raw materials into finished products in conditions of continuous and, as a rule, a brief technological process or a number of consecutive production processes. Each of which or the group of which is separate independent redistribution (phases, stage) of production. The sealing method is also applied in industrial use of raw materials.

With a cross-country accounting method, production costs are taken into account in each workshop (frontier, phase, stage), including, as a rule, the cost of semi-finished products made in the previous workshop. In this regard, the cost of production of each subsequent workshop is composed of the costs and costs of semi-finished products produced by it.

Cost accounting method Production and calculation of the cost of production is used in the individual and small-scale production of complex products, as well as in the production of experienced, experimental, repair and other works. In individual and small-scale production, the use of this method should be combined using the main elements of regulatory accounting.

The actual cost of the unit of products or works is determined after the order is made by dividing the amount of costs to the amount of products manufactured on this order (products). When delivered products (products) to the customer or to the warehouse of parts to the end of the order in general, the delivered products (products) are estimated according to the planned or actual cost of homogeneous products produced earlier, taking into account changes in their design, technology and production conditions.

For value method accounting costs Production can be carried out both semi-finished and non-flexible methods. The conditions for the application of one or another option are set in industry instructions. For wireless Option costs for the manufacture of parts, semi-finished products and nodes are taken into account on the workshops in the section of the costs of expenses. By semi-finished The cost of semi-finished products of its own production is formed when they are transmitted from the workshop to the workshop and the cost of their manufacture are taken into account on the workshops of the integrated article "Semi-finished products of own production".

The cost of production is an integral part of the price of the goods, and, as a rule, more of it, therefore, the decline in the cost is the basis for reducing prices for the goods as the desired number of these goods accumulates.

Reducing the cost of production increases the profit of the enterprise, and therefore the funds that are formed by profits and are used to improve working conditions, premium payments and so on.

The main ways of reducing the cost of production is:

• reducing the cost of raw materials, materials, fuel per unit of product;
• careful attitude towards machines, mechanisms. Their upgrades makes it possible to reduce the costs associated with their use;
• improving labor productivity, which is especially affected by community and public expenditures per unit of products;
• reduction of human and general production expenditures by improving the management structure, mechanization of management work.

1. Factors that improve the use of wage (basic funds);
2. Factors improving the use of labor objects (working capital);
3. Factors improving the use of labor itself;
4. Factors that improve the organization of production, labor and management.

Economic estimate of cost reduction It is performed on the basis of calculating the following indicators:

• Estimates the cost of production (by economic elements);
• The cost of all commercial products (according to calculation items);
• The cost of the unit of essential products according to the calculation articles;
• Costs for 1 ruble of commercial products. The lower this indicator, the lower the cost, more profit from the implementation of TP, the above profitability.
• Reducing costs for 1 ruble of commercial products.

Cost elements are economically homogeneous types of costs. According to Resolution No. 552, the main costs include: 1) material costs, 2) labor costs, 3) deductions for social needs, 4) depreciation deductions, 5) other costs.
Material costs. They reflect the costs of material resources used by the enterprise in production, sales of products during a certain period, including raw materials, basic and auxiliary marals, bought semi-finished products and components, containers, spare parts for repair, fuel and energy of all kinds, other low-value and quickly wearing items. When calculating, the costs associated with the acquisition of resources are taken into account, including transportable resources. If returned waste is available on certain types of resources, their cost is deducted. Material costs are considered based on the free market or regulatory prices for the acquisition of resources, including customs payments, insurance polisms excluding VAT. The cost of VAT paid when the resource is purchased is not included.
Costs for labor. Considered by the object for a certain period. They include: a) the main salary of all employees on the object, i.e. All payments for spent time of the product of products on established tariffs, salary, rates; b) all the surcharges and surcharges for tariffs, salary, rates; c) all prizes for this period; d) an additional earned fee to employees, including all surcharges for recycled time; e) the cost of products issued in the account of wages; (e) Other payments in accordance with the provision of JS * "552, attributable to labor costs (wage fund) for the purpose of taxation of profits.
Executions for social needs. There are accounted for deductions to state and extrabudgetary funds that make enterprises when paying for workers. Since 2001, a single social tax has been introduced, which has changed the procedure for deductions to extrabudgetary funds. His rate depends on the magnitude of the income of employees and changes regressively depending on the cumulative income of the employee (the lowest rate (income up to 100 thousand) - 35.6%). Executions are made: a) to the Pension Fund of the Russian Federation (28%); b) to the Social Insurance Fund (4%); c) to the fund of compulsory health insurance (0.2% in the federal budget and 3.4% in the territorial foundation).
Depreciation deductions. Considered from the main funds of the enterprise (if they are depreciated). For certain types, we can safely depreciation.
Others. All those costs, which, according to Regulation No. 552, are taken into account by cost, but cannot be attributed to the above elements. This is an advertisement, travel, rent, payment for the emission of harmful substances, depreciation of intangible assets, deductions to the repair fund and others. And for individual species, standards are installed.
Cost calculation.
Calculation of costs for cost elements is necessary, because Allows you to evaluate all costs accounted for in the cost of an object during a certain period. All this is necessary, but not enough, because With this classification, costs should not be assessed which part went to the technological process, and what - on management and maintenance of production. Therefore, to solve such tasks, the cost calculation is used by calculation articles. The calculation object may be a unit of production or work, a certain type of product or work produced during this period at the enterprise or in the unit, etc. In this case, the costs included in the procendom of the bridge are classified taking into account their nature, the Tosnikinnovation, communication with the technological process. We are talking only about another way of separation of the same costs, i.e. If you consider the cost for the same object by the costs of costs and calculation items, the total values \u200b\u200bshould be the same.

More on the subject of cost elements. Estimation costs for production.:

1. 4.2. Costs in the cost of scientific and technical products
2. Cost classification for the implementation of the control and regulation process
3. 7.1 Recordable method for accounting costs and calculation cost of production
4. The concepts of "costs", "costs", "cost". The knowledge of costs. Classification of costs.
5. § 16.2. Classification of costs for the production and implementation of the tourist product
6. 1. Bar of the party and the Soviet government for the elimination of the consequences of a fault in the Volga region and the first results of the restoration of agriculture by the end of 1921