You will need
  • - list of costs
  • calculator
  • - logical thinking
The easiest way to consider the calculation of production costs on the example.

The cost of production at JSC in April was:

1. The cost of purchased raw materials - 50000 RUB.

2. Remains of the material resources, formed in the process of production - 900 RUB.

3. The cost of components and semi - 3000 RUB.

4. The cost of energy and fuel expended in the production process - was 6000 RUB.

5. Salary for work performed - 45000 RUB.

6. Allowances, bonuses and awards - 8000 RUB.

7. Contributions to the Pension Fund - (45000+8000)*26%=13780 RUB

8. Services tool shops - 3300 RUB.

9. Overhead costs - 13550 RUB.

10. General expenses - 17600 RUB.

11. Losses from fatal marriage - 940 RUB.

12. A shortage of tangible assets mainly production:

within the norms of natural loss - 920 RUB.

over norms of natural loss - 2150 RUB.

work in process may 1 - 24600 RUB.
Consider costs. Recurrent income (debris) should be subtracted from the costs of raw materials: 50000-900=49100 RUB.

Add the cost of purchased products and semi-finished products, fuel and energy: 49100+3000+6000=58100 RUB.

Contributions to the pension Fund, and salary payments added to the cost: (45000+8000+13780)+58100=124880 RUB

Then add the cost of auxiliary production, General production and General expenses: (3300+13550+17600)+124880=159330 RUB

The shortage within the norms of natural loss deductions from shortage over norms, to summarize:

(2150-920)+159330=160560 RUB.

Remains of unfinished production made in costs with a "-". 160560-24600=135960 RUB.
Thus, the total costs of production, and hence cost, was 135960 rubles. To find out the cost of one unit of output, you need to divide the total cost by the number of units produced for the month of production.