How to make costing

Calculation of the costs determined to calculate the actual or planned cost of production in order to calculate a correct assessment of the product and average cost of production. Preparation of cost estimate involved, as a rule, the economic planning Department of the company based on accounting data.

Instruction

1. Make a list of articles costing businesses that comply with industry instructions for accounting, planning and analysis of the production costs produced by the company. This list can include: raw materials, purchased products, outsourced services, recurrent costs, spent fuel and energy, wages, deductions in the budget, the preparation costs of production, costs of production loss in the case of marriage, selling expenses and other operating expenses of the enterprise.
2. Perform a calculation of cost of production and cost production for the total cost of the product. Take the direct costs of the cost of individual products, and at the end of the reporting period distribute indirect costs between these types of products, in accordance with the production base. Thus, it will be calculated in the total costs of production.
3. Define a standard cost estimate costs for producing one unit of output. This value determines the company's costs for the planning period, used to calculate rates for manufactured products and remains unchanged for the entire calculation period.
4. Create standard costing in case of change of source data. This indicator is used for analysis and control of production processes, calculation of actual cost of production and identify deviations from the plan.
5. Reflect according accounting actual costing of manufactured products. It reflects the expenses and losses of enterprises that were not considered in the preliminary cost estimate. The preparation of this characteristic allows to carry out planning and analysis of financial-economic activities of the organization.