Advice 1: How to calculate the actual cost

One of the main indicators of the financial cost of the enterprise is the cost. It represents the totality of costs. The profit depends on how will be calculated the cost and what measures will be taken by the company to reduce it.
How to calculate the actual cost
You will need
  • - estimates of production costs;
  • calculator.
Instruction
1
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.
2
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.
3
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.
4
Summarize all costs for the development of new technologies or their improvement during the production process.
5
Summarize all costs for maintenance and replacement of parts of equipment used in production, maintaining core business, security and environmental standards.
6
Summarize all other expenses, which represent the totality of the cost of losses from marriage, plant-wide and corporate expenditures.
7
Summarize all the above costs to calculate actual cost of production.
Note
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.
Useful advice
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.

Advice 2: How to calculate insurance premiums

For the calculation of insurance contributions to the pension Fund and for reporting must be verified on the website of the Pension Fund's rate for the current year.In 2011, they amount to 26% for pension insurance and 5.1% for medical insurance.
How to calculate insurance premiums
You will need
  • Data payroll, workforce data.
Instruction
1
For the calculation of insurance premiums, you must check the payroll for each employee. Next, see which employees older than 1967. They bear only the insurance part of the insurance contributions to the Pension Fund and is in this year of 26%.Also charged insurance contributions in FFOMS and TFOMS. They are awarded in the amount of 3.1% in the mandatory medical insurance Fund and 2% in TFOMS of all charges.
2
Employees belonging to the group in 1967 and younger, are charged fees at different rates.
On the insurance part of the insurance contributions to the Pension Fund accounts for 20%. The savings part of the insurance contributions to the Pension Fund are charged 6%.
In FFOMS - 3,1%, and in TFOMS – 2%.
3
For example, an employee born in 1970, wages in the amount of 10 000 rubles. Then insurance premiums should be paid in the following amounts.
To the Pension Fund for the insurance portion of 20% = 2000 rubles.
To the Pension Fund on accumulative part 6% = 600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
If the employee 1960, the accrual will be as follows:
The Pension Fund for the insurance part of the 26% = 2600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
4
Insurance contributions for health insurance shall be paid to the account of the pension Fund. The only other CSC.
It should be noted that the amount of insurance premiums change every year. To avoid mistakes, be sure to get to know them in the Pension Fund.To calculate insurance premiums and to pay they should be each month until the 15th of last month.
Each quarter shall report on assessed and paid insurance contributions to the Pension Fund in the form of RSV-1. Report for rent in 2 copies.

Advice 3: How to calculate the insurance premium

Insurance premium (insurance contribution) is the cost of the insurance, the policyholder pays to the insurer. In other words it is the price for the services of the insurer from the client to the case, if there is an insurance event.
How to calculate the insurance premium
Instruction
1
When you calculate insurance premiums based on the fact that she needs to cover the expected claims of the period of insurance to establish insurance funds to cover the costs of litigation, and also provide a certain amount of profit. In addition, please note that the size of the premiums influence the amount and structure of insurance portfolio management expenses of an insurance company.
2
Calculate the insurance premium based on the insurance rate that is a rate of insurance premium per one insurance object. Tariffs on compulsory types of insurance regulated by law and are set centrally. The rate for voluntary insurance company has the right to establish independently. That is the insurance premiums from voluntary insurance have a significant impact on the financial stability of the insurer.
3
Remember that the insurance premium is always determined on the basis of the rate of insurance, insurance amount and other factors and is reflected in the insurance policy. Perform the calculation of the insurance premium by multiplying the base tariff rates on a variety of factors. For example, in motor insurance the basic factors depend on the technical characteristics and purpose of the car, areas of use, number of drivers, length of operation, presence of anti-theft tools, insurance history of the drivers, etc.
4
Calculating the amount of the insurance premium (gross premium) please note that it is divided into two parts: the net premium and loading. The first one is used for the formation of insurance reserves of the organization and insurance payments. The second part, as a rule, less is spent on maintenance of activity of the insurer and the formation of profit.
5
When included in the contract of insurance deductibles must keep in mind that the insurance premium is reduced by the value of the product of the insurance rate on the excess amount. In this case, it is calculated according to the formula:
P = TB (s-f) where: TB tariff gross rate; S – the sum insured; f – the size of the franchise.
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