Instruction
1
There are two method of costing: costing and estimated cost of production. If you use the latter method, you can calculate the cost of a full volume of production during the year. Also, this method is called budget.
2
In this method, there are nine articles of the same name, making the summation of which you will get the cost of total production for the period of one year.
3
Calculate the cost of the basic materials forming part of manufactured products. Determine the cost of additional materials used in the intermediate stages of manufacturing, but not included in the final composition of the product.
4
Consider the cost of semi-finished and finished products purchased from other enterprises and included in the final composition of the product. Turn on fuel and energy costs.
5
Calculate the salary costs of all employees of the enterprise for one year, and an additional remuneration equal to 12% of salary. Please note contributions for compulsory social insurance in the amount of 38% of the amount additional to the base salary.
6
Include depreciation and maintenance costs of production equipment and tools.
7
Applying the method of calculation, you can calculate the cost of each individual product. This method includes thirteen articles, making the summation of which you will get the cost calculated products.
8
Here, in addition to the above calculations also add the cost of sales of goods shop, and factory overhead.
9
Full cost product calculate according to the formula:
PST = MO+MV+PF+TR+A+e+ZO+ZD+OSS+CR+ZR+NR, where MO - the cost of key materials; MV is the cost of additional materials; PF – the cost of purchasing semi-finished products; TR - transportation costs; e - the value of technological power; A - depreciation charges; ZO – basic salary; ZD - additional salary; OSS - contributions to social insurance; ZR - factory costs; TSR - workshop expenses; NR - non-productive costs. Implementation costs are accounted for separately.