You will need
- - estimates of production costs;
To calculate the actual cost – it means to sum up all production and non-production costs incurred to manufacture productsand to learn their structure. To do this, take the estimate of the cost of production, which included all kinds of expenses for the period of issue of a unit of production.
Start calculation of costs by summing the costs of basic materials and raw materials, components and purchased semi-finished products, the energy expended during the production process, packaging, spare parts, necessary for repair and fuel. Data calculate material costs based on the purchase price, taking into account insurance contributions and customs payments.
Summarize all costs for the remuneration of production employees. These costs consist of the amount of salaries paid in the course of production, wage supplements, payments for overtime, bonuses, social contributions paid pension, medical and social insurance.
Summarize all costs for the development of new technologies or their improvement during the production process.
Summarize all costs for maintenance and replacement of parts of equipment used in production, maintaining core business, security and environmental standards.
Summarize all other expenses, which represent the totality of the cost of losses from marriage, plant-wide and corporate expenditures.
Summarize all the above costs to calculate actual cost of production.
The actual cost of goods produced to order, you can count only after the execution of the order in full. Prior to that, all costs will be a work in progress.
To calculate the actual cost for short-run production is most convenient using the average expenditure for a specific period related to the total number of products of this type.