Instruction
1
Calculate on the basis of technological maps the quantity of materials required for production of each type of product. You need to consider cement, sand, gravel, metal and other raw materials to be consumed in the production process of concrete products.
2
Calculate the cost of materials based on their purchase prices, it is necessary to consider the cost of shipping and warehousing raw materials. Calculate the depreciation expenses of fixed assets. They are calculated on the basis of hours of equipment operation and accounting data of the amount of monthly depreciation for this equipment.
3
Count the number of man-hours of work for each technological operation in the production of concrete products. Calculate the amount of wages. To do this, multiply the total number of received billable hours at the hourly rate of a worker's wages.
4
Calculate the amount of payroll of the employee (unified social tax and accident insurance), by multiplying the percentage levied on the amount of wages. Add up all the direct costs of production.
5
Calculate the production cost (planning and accounting price) concrete products by multiplying the total direct costs percentage of overhead costs, which should be designed and approved for this type of production. According to the obtained cost of production is accounted of finished products in the enterprise.
6
Calculate the total cost of concrete products, adding to the manufacturing cost General expenses. The percentage of General expenses for the calculation of prices for finished products should be approved at the enterprise.
7
Add to the total cost amount of expenditure on the development of products. By counting and summing all direct and indirect production costs, should be included in the price of the product the percentage of profits of the enterprise.
8
If the organization is a VAT payer, add to the resulting figure the amount of estimated tax. So, selling price of concrete products is designed. Would also be useful to study the market of concrete products and to compare the calculated prices with the price of concrete from competing firms.