You will need
  • calculator
  • Notepad and pen
  • a complete list of expenses of the enterprise with the specified amount of the cost
  • a report on the activities of the enterprise specifying the number of output
Calculate the variable costs of the enterprise, which depend on the volume of production and calculated as the sum of all costs variable in nature (salaries of workers, which depends on the volume of products sold, costs for materials, components, electricity). Variable costs must be calculated per unit of output, so the sum of all costs variable in nature must be divided by the volume of output.Let the enterprise is engaged in production of spare parts for cars. The cost of materials will amount to 5.1 million rubles wages – 10.6 million rubles, the cost of electricity – 0,3 million rubles. During the reporting period, the company produced 3500 million parts. Then variable costs equal:
VC = (5,1+10,6+0,3)/ 3500 = 4500 rubles per unit of production.
Calculate the fixed costs of the enterprise that do not depend on total volume of production, and are payable on a mandatory basis. So, for constant costs include the salary of management personnel, transport costs, payables, payments to suppliers, tax inspection. In order to calculate the cost of necessary expenses of a continuing nature to Express the rate per unit of production. For this the sum of all fixed costs should be divided by the volume of output.Let the enterprise staff salaries will amount to 6.9 million rubles, payables – 7.8 million rubles, taxes and other payments to 1.3 million rubles. Then fixed costs equal:
FC = (7,8+6,9+1,3) / 3500 = 4571 rubles.
Calculate the cost of production equal to the sum of the costs of a continuing nature and a variable cost nature (in terms of unit of output). Then the cost of production is expressed as follows:
SS = 4500 + 4571 = 9071 rubles.