How to calculate the cost price?
To make a calculation, you need to understand what we expect. What is the cost price? This is a monetary expression of the costs that went into the production and subsequent sale of products or services. How to calculate the cost price? Let us see what elements it consists of.
Obviously, the production of any product includes the use of raw materials, natural resources, energy, fuel or materials, labor resources, etc.
Economics distinguishes between:
- The average or total cost is the ratio of all costs to total production.
- Marginal cost, representing the cost of each unit of production.
How to calculate the cost of production
Let's start by choosing the calculation method:
a) on the elements of economic costs;
b) according to the articles of calculation accounting.
Method (a) is suitable for mass, large-scale production. Economic costs include:
- salary expenses for employees;
- the costs of raw materials for the manufacture of products (minus the cost of return costs, which are used in the next production cycle);
- deductions to state funds for social needs;
- depreciation of fixed assets and funds;
- other costs: marketing, production and sales invoices, etc.
Summing up the costs, we get the cost price of the entire batch of this product.
To get the cost of a particular product, we use the method (b). Costing items include:
- necessary raw materials and materials for the production of a unit of production;
- necessary for the production of fuel and energy;
- semi-finished products obtained from other industries;
- social payments;
- basic and additional salary of employees;
- wear tools and tools;
- equipment depreciation;
- costs of the manufacturer.
The sum of all the costs listed will amount to the shop cost of the product. To obtain its full cost, you should add more:
- total costs of the enterprise;
- required non-production costs: for the implementation and transportation of the created product, for possible warranty service, etc .;
How to calculate the cost of services
Let's do it by example. Suppose a programmer-designer offers building and optimizing sites by performing one-time orders. Let's analyze its costs.Let the cost of phone calls from home and payment to the secretary amount to 6,000 rubles per month. On advertising in the press will take 1700 rubles per month. Do not forget to take into account the overhead, and it is best to increase them when calculating twice, which will help to cope with the irregularity of receiving orders. To the total amount we add the income that the specialist expects to receive from the work performed. All of the above will amount to the cost of services.
Methods of calculating the cost in the production of products are legitimate and in the provision of services, but, in the absence of costs for raw materials or materials, an important role is played by the depreciation of inventory used in the provision of services.
How to calculate the cost of goods
Let the company does not produce products, and sells some goods. The cost price of the goods will increase when moving towards the buyer, since at first, this is only the purchase price, and in the future costs of delivery, customs expenses, etc., will increase to it. For greater accuracy, cost changes depending on the size of the purchased batch, currency fluctuations and other factors are taken into account.
How to calculate the actual cost
Actual production costs are calculated once a quarter and once a month, based on the calculation of the actual cost for each type of work and for products. The basis of such a calculation is the standard cost, to which is added the difference between the standard and actual costs.
How to calculate unit cost
The number of units released goods affects the cost of a single product. For example, a customer bought a bottle of milk at a store for 10 rubles. He drove to the store by car. The costs will include:
- time spent on the road (for example, in monetary terms, it will be 50 rubles);
- car wear - 5 rubles.
The cost price of a bottle of milk = (batch price (we have 1 bottle) + costs) / quantity = (10 + 50 + 5) / 1 = 65 rubles.
Now let's do the same calculation, but when buying two bottles: (price x 2 + costs) / 2 = (10x2 + 50 + 5) / 2 = 37.5 rubles. As you can see, the cost value has changed.