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.
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.
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.
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.
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.