Advice 1: How to calculate costing

The calculation of cash costs per unit or group of units is called a cost estimate, which is presented in the form of a table. Costing allows you to determine the actual or planned cost of the product, and is the basis for identifying the costs of products. The costs are grouped in homogeneous groups, which characterize certain production processes.
How to calculate costing
Instruction
1
Define the calculation type in the calculation. Hoping the planned costing, allocate the costs of production and each unit of output in the planned period. Over a period of time can take a year, quarter or month. When the standard cost estimate in the calculation, consider the norms of equipment productivity, labor costs, energy, fuel – everything that is expected with the introduction of innovations into production. Consider the calculation of the standard cost estimate when determining the cost of production in the future.
2
Normative costingas planned, expect to advance, prior to the manufacture of products, provision of services. Rules of execution of works here, consider the current without the introduction of new technological developments. Note that the modified standard cost estimate must be recalculated over time (month, quarter, or year) - it depends on the frequency of introduction of organizational and technical changes that have occurred as a result of lower cost of products.
3
If you want the count calculation for the reporting period, to compare the results obtained with the plan, use the accounting calculation. Count the total of actually spent funds and the volume of output and rendered services. Determine the actual cost of the finished product, compare it with the planned, identify cost savings or overruns.
Note
To get a more accurate result when calculating consider more existing costs: material costs (raw materials), components, acquired from the semi-finished products, outsourced services, cost of fuel and electricity, costs of labour and so on.
Useful advice
Accounting cost estimate for use in the case where it is necessary to control the execution of tasks to reduce production costs or increase production with the lowest possible cost, and to identify the dynamics of development of enterprise activity.

Advice 2: How to calculate the cost

Under cost refers to the totality of material costs, which was spent on the production and sales of products. The cost of finished goods allows us to understand how effectively a particular production. When you calculate the cost of using 2 main methods.
The cost of finished goods allows us to understand how effectively a manufacturing
You will need
  • -Knowledge of cost of production figures on various counts.
Instruction
1
Method 1. The use of calculation articles.
Costing - calculation of the unit cost of finished products on the basis of various items of expenditure. There are several such articles:
1) Materials;
2) Wages of production workers;
3) Purchased from the products, prepared foods and a variety of production services;
4) Mandatory deductions and deductions for social. needs;
5) Additional wages;
6) Maintenance of the manufacturing equipment;
7) the Cost of development of the newly opened industries, the wages of managers, engineers and maintenance staff, as well as maintenance of premises (6 previous points + 7th form shop cost of finished products);
8) Costs for promotion, for awarding work, travel, etc (7 of the preceding paragraphs + 8 obsesivos determine the cost of finished products);
9) non-production costs: transport, storage and bringing the goods to the consumer (All 9 points will be the total cost of production);
10) the cost of additional and auxiliary materials.
2
Method 2. The calculation of production costs by economic elements.
This method allows to obtain an overall estimate of the cost of production, and hence the company can maintain effective planning of their business activities. For all types of businesses, a unified composition elements:
1) Basic raw materials that are acquired from the semi-finished products and production sets;
2) Materials auxiliary character;
3) Fuel, fuel;
4) Electricity;
5) the Salary of all production personnel;
6) Social contributions;
7) depreciation deductions;
8) Cash costs of a different nature.
Note
We must not forget that the calculation of production costs by economic elements and includes the deduction of the cost of returnable waste. By this term is meant the secondary raw materials that will be used in subsequent cycles of production.

Advice 3: How to calculate productivity

Productivity of labor is one of the main performance indicators of any organization. And, of course, for every Manager it is important to know how effective are his staff.
How to calculate productivity
Instruction
1
First decide how you are going to consider the performance of the work: using the output of products per unit time (direct measure) or through increased labor intensity (the inverse value).
2
Rate of output production per unit of time count as follows:
The volume of goods produced, divide by the cost of labor (or time spent on the production of these products). The result is the average output of products per unit cost of labor.
3
The increased complexity of the products count as follows: cost of labor (or the time of production) divide by the volume of production. Get the cost of labour per unit of production, i.e. labor input.
4
Next, decide what method you calculate the productivity of labor: natural labor or money.
5
Natural method use to determine the amount of production and production (in tons, units, square or cubic metres, etc.). For example: your firm for one month produced 50000 pieces of nails. You have 50 people working. Output per worker will be 50,000 units divided by 50 people – 1,000/person.
6
The labour method of volume production measured in normo-hours. This method is not very convenient for small and medium businesses.
7
Choose the cost method if your company produces heterogeneous products.
In this method, all volumes and types of goods are expressed in money single indicator - in rubles. To do this, multiply the volume of each product at wholesale prices. The production also count in monetary terms. For example, your Atelier sewed 500 dresses for the price of 1000 rubles, and 300 costumes for the price of 2500 rubles. The number of dressmakers in the Studio is 100 people.
Output = (500pcs. ?1000 RUB + 300 PCs ? 2500 RUB) /100 people =12500 RUB/person.
8
And the last thing we pay attention: productivity of labor – the value of the variable. And it depends not only from your employees but from you. The better the conditions of labour, the stronger the motivation, the performance will be higher. Good luck with the business!

Advice 4: How to calculate the amount of work

Job is to perform any actions aimed at the development and benefit of civilization. If we talk about the construction, for the proper organization of production is necessary to calculate the volume of work. That later will be incorporated in the final cost to the consumer. How do you do it?
How to calculate the amount of work
Instruction
1
Calculate the volume of works in construction. Today it is the largest amount. Review of project materials and place them in a convenient order for quick search. Divide the documentation into groups separately for underground and surface.
2
Calculate the volumes of work in a specific order: first count for openings in the outer walls, then to internal, then the work of the walls, the Foundation, any earthworks, floors, all ceilings, roof, staircases, balconies, various overhangs and porch. Proceed to the estimates of works internal and external decoration.
3
Use the specifications on the various materials used: concrete, wood, electrical, etc. in Other words, determine the rate of flow in appropriate units: cubic metres, square, linear, etc.
4
Calculate each of the works on the basis of the market value of one unit. For example, painting one square meter or strip per meter of cable. Consider the imposition of double and triple layers when working with finishing materials.
5
Calculate the volume of construction works by using special computer programs, for example, CADWizard that clearly and accurately make an estimate. Select a drawing, select it and the program will count the entire amount of work in this area. Set real scale, putting only the value of one element of the drawing, for example, walls.
6
Calculate the amount of mechanical work not related to construction. Here, everything is easier. Select the basis for any piece of work (volume). Take it as a unit, for example, loading and unloading of one machine, the number pasted up leaflets, the production of one part, etc. Guide the count of such units, where the work is completely done.
7
Determine the amount of mental work. First, clearly set goals, as detailed as possible. Then at the end of the allotted time, go through the points whose objectives are fulfilled. Determine the percentage amount of work performed to the task. Please note that some items may be more labor-intensive, and therefore require more time.

Advice 5: How to calculate costing of services

If you decide to do business, for example, to open a Barber shop or computer shop you will need to make the costing of services. Well-written estimate will help you not only to set the right prices, but also the right to execute all documents.
How to calculate costing of services
You will need
  • - the price of consumables;
  • - the amount of payments to staff.
Instruction
1
First calculate the cost of materials. This is the most obvious, but it is actually not a simple item of expenditure. Keep in mind not only direct costs – the paint for hair (for the hairdresser), cleaning supplies (for domestic services), printing paper (photo Studio), gasoline (for transportation), etc., but also indirect, for example, removable filters for washing machines or the cartridge for printer, repair and maintenance of the car.
2
If you bought equipment for work such as computers, printers, hair clippers, vacuum cleaners, vehicle, then calculate depreciation. To do this, think about or find out exactly (in accounting statements) the life of the product and divide the price by the time in which the technique is justified. You can calculate depreciation in other ways, depending on the characteristics of your work.
3
Calculate the total and additional wages, including bonuses, deductions and other deductions, including deductions for social insurance and accident insurance.
4
Add up all the resulting amount – the cost of materials, depreciation, wages and deductions for social. insurance and take from this amount 20%. It will be your overhead costs.
5
From this amount, calculate 50% and take the sum for General expenses. Find out the total cost of adding all the amount received.
6
Add to the cost another 50% to get the planned savings. In General, you have come to the wholesale price. Increase it by another 50% and you will get the retail price. Also, don't forget about the VAT.
7
Keep in mind that all expenses you expect for a certain number of services provided over a period of time. To obtain the price of the service provided at a time, divide the total amount by the estimated quantity of such services over the estimated period of time.

Advice 6: How to make a costing for manufacturing

The ability to cost for production will be useful at home and at work. When planning the repair of apartments, building a house or manufacturing of baths, you need to calculate the cost of work and quantity of materials.
How to make a costing for manufacturing
You will need
  • the program Microsoft Office Excel.
Instruction
1
Use a calculation in the Microsoft Excel. She has easy to handle interface, which can be used not only to calculate the total amount, but also subtract, or multiply the individual counts, as well as replace one value by another.
2
Hover over a cell in the top left corner to make the table. Its designation in the program - A1.
3
Hold down the left button of the mouse and count six columns to the right (to cell F1). The number of rows must be equal to the number of items that need to be written in the estimate.
4
Type the names of the columns. The first is a sequence number. Label it a symbol of the no. The second is the name of the material or type of work. For example, when providing a service list here the points of all the actions that will be produced. And with the purchase of the hardware - name of all products. Third - the unit price of the product or service. The fourth column - number of units, times, etc.). Name it is an abbreviation of "number".
5
The fifth column - the total cost estimate of works or materials. Make amount for all the items or service by the same name. Subsequently will automatically add up the total cost. To let the program to perform this operation, do the following:

- click the left mouse button and highlight the entire fifth column;

- press the right mouse button, then appears a table with the actions;

- locate the "Format cells";

- select the first tab "Number";

- specify the format - "Cash" or "Numeric".
Following the steps, calculate the total amount. Again, highlight the whole column. In the upper corner to the right, look for the symbol Σ (Sigma). Click on it to have all the numbers in the right column.
6
In the sixth column place the notes. Enter here any additional information. Where to buy the right materials, colors, deadlines, phone customers, etc., So that the text information was displayed correctly, do the following:

- using the left mouse button, highlight all the lines of the sixth column;

- right click the mouse to the table with the action displayed on the monitor;

- select "Format cells";

- move to the first tab "Number";

- specify the text format.

Advice 7: How to do the calculation

In everyday accounting practices, the question arises how to do the calculation? First and foremost, this question is relevant for the food and other industries. Calculation translated from Latin means "calculation of unit cost or individual performed work". Thus, the calculation required to determine the cost per unit of output, as well as for pricing retail prices.
How to do the calculation
Instruction
1
Calculate the cost estimate, using one of the methods. The first method is to use a conventional accounting software. So, the program 1C provides the option of calculating the planned and actual costing of different ways.
2
The second option is to use a specialized program for a calculation. These programs are not designed for conducting full accounting, and only serve to calculatoare. The third way is to make the calculation manually.
3
Select the option that best suits you. In any case, making a routine calculation, try to anticipate all possible costs: raw materials, costs of electricity, rent per unit of production, wages of personnel, taxes on payroll, transportation, commercial, General and other expenses. In this sense, it is easier to make actual costingwhen all the expenses have already been made, it remains only to calculate the proportion per unit of production.In conclusion, we note that the calculation is considered a qualified accounting operation that requires specific knowledge, skills and experience. Think, perhaps, the most simple option is to hire a accountant's calculator?
Note
In the costed case it is important not only to correctly identify objects of calculation, but the calculation unit, i.e. the units of production used for the calculation of its cost. Accrued items should characterize the specific nature of the product, reflect a quantitative unit of product of a certain quality, to be United for the calculation of homogeneous products in all enterprises.
When choosing the objects of calculation and calculation units of products you need to assume that every concrete product has a real cost in the cost. And the Association of various types of products in one costed group, such as "book-bookbinding products", will lead to the depersonalization of production costs in the cost of printed materials. Therefore, the enlarged group costed objects is possible only in the case that the cost of its manufacture is commensurate. For example, in the group of goods of cultural-household purpose - the production of notebooks or sketchbooks.
Search
Is the advice useful?