Instruction

1

Planned cost is made up of norms of expenses spent on the purchase of: raw materials, energy, fuel, labor, operation of equipment and the costs of organizational work on the production service. These standards for the planning period are taken into the average.

2

Planned cost can be determined using technical and economic calculations of cost of production of goods and their implementation. Depending on the production technology uses a number of indicators that characterize the cost of production.

3

When produced only one type of product, the unit cost of these products is the determining indicator of the level and dynamics of production costs. In turn, the characteristics of the cost of other products in the plans used indicators of cost reduction in comparison goods and the costs per one ruble of the manufactured products.

4

The amount of expenses for one rouble of production is calculated based on the amount of costs spent on production of goods relative to their value at wholesale prices organization.

5

When calculating the planned cost should be respected common for all companies rules. They are essential in the planning and costing of manufactured products.

6

As a rule, common to all types of industry is the routine inclusion in the cost of goods only those costs that are associated with industrial activity for the production of products. Therefore not in the planned costs include those costs that are not related to production. For example, the costs associated with the maintenance of any household needs of the company (the contents of housing and communal services).

7

The total planned cost of commodity products is determined on the basis of indicators of the volume of output of products and planned cost their particular types.

# Advice 2: How to calculate the rate of flow of fuel

The norm

**of consumption****of fuel**of the car is the value which shows how much was spent of petrol (diesel**fuel**, gas) during the passage of the vehicle a certain number of kilometres.Instruction

1

Lately, most cars (especially cars) are equipped with on-Board computers. Therefore, to know the norm

**of consumption****of fuel**is not difficult to define, just look at the scoreboard on that computer, which displays all the information.2

If you have no onboard computer to determine the consumption

- reset the counter on the speedometer to know how many miles you drive;

- when gasoline runs out, divide the number of kilometers by the number of litres flooded with

**of fuel**as follows:- fill fuel tank completely;- reset the counter on the speedometer to know how many miles you drive;

- when gasoline runs out, divide the number of kilometers by the number of litres flooded with

**fuel**and you will get the rate**of consumption****of fuel**.3

However, the consumption

**of fuel**is not always the same. Large influence a lot of factors.You first need to check the air filter and if necessary replace it with exhaust filter consumption**of fuel**is greatly increased.4

The second action you want to perform is the measurement of carbon monoxide (CO) during idling at rpm 2000 – 3000 rpm. If the level is too high, you will need the help of experts.

5

It should be remembered that it is not adjusted, the machine consumes about 10% more

**fuel**. Wheel with a little pressure just to increase the consumption**of fuel**.6

The alignment must be very accurately adjusted, this will save on gasoline. If the car has air conditioning, the consumption

**of fuel**increases by 10%, and sometimes more, it will depend on the operation mode.7

Remember that open Windows of the car at a speed exceeding 50 km/h increases consumption by 2-3%, the higher the speed and more open the glass, the greater the expense.

8

With frequent deceleration of the vehicle and subsequent dispersal also increases gasoline consumption. Do not brake sharply try to smoothly decelerate.

9

Being on a hill or slope, keep the car on the handbrake and not using the clutch and accelerator pedal.

10

Proper selection of gear also help to reduce the consumption

**of fuel**, do not switch high gear ahead of time, this will reduce acceleration and increase the consumption**of fuel**.11

Observe the optimum speed at which the consumption

**of fuel**is minimal, usually equal to 90-100 km/hour.12

Don't warm up your car longer than two minutes, unless of course the street is not a strong negative.Calculate

*the norm***of consumption****of fuel**of the vehicle by using the data provided, which must be considered when choosing the mode of driving. Should be considered and what the technical status of the car.# Advice 3: How to calculate the cost of goods

The calculation of production costs is a mandatory step analysis of the activities of any enterprise. On the basis of such calculations to draw conclusions about the effectiveness of the production process, the level of costs, the number of fixed and variable costs.

You will need

- calculator
- Notepad and pen
- a complete list of expenses of the enterprise with the specified amount of the cost
- a report on the activities of the enterprise specifying the number of output

Instruction

1

Calculate the variable costs of the enterprise, which depend on the volume of production and calculated as the sum of all costs variable in nature (salaries of workers, which depends on the volume of products sold, costs for materials, components, electricity). Variable costs must be calculated per unit of output, so the sum of all costs variable in nature must be divided by the volume of output.Let the enterprise is engaged in production of spare parts for cars. The cost of materials will amount to 5.1 million rubles wages – 10.6 million rubles, the cost of electricity – 0,3 million rubles. During the reporting period, the company produced 3500 million parts. Then variable costs equal:

VC = (5,1+10,6+0,3)/ 3500 = 4500 rubles per unit of production.

VC = (5,1+10,6+0,3)/ 3500 = 4500 rubles per unit of production.

2

Calculate the fixed costs of the enterprise that do not depend on total volume of production, and are payable on a mandatory basis. So, for constant costs include the salary of management personnel, transport costs, payables, payments to suppliers, tax inspection. In order to calculate

FC = (7,8+6,9+1,3) / 3500 = 4571 rubles.

**the cost of**necessary expenses of a continuing nature to Express the rate per unit of production. For this the sum of all fixed costs should be divided by the volume of output.Let the enterprise staff salaries will amount to 6.9 million rubles, payables – 7.8 million rubles, taxes and other payments to 1.3 million rubles. Then fixed costs equal:FC = (7,8+6,9+1,3) / 3500 = 4571 rubles.

3

Calculate

SS = 4500 + 4571 = 9071 rubles.

**the cost**of production equal to the sum of the costs of a continuing nature and a variable cost nature (in terms of unit of output). Then**the cost**of production is expressed as follows:SS = 4500 + 4571 = 9071 rubles.

Useful advice

The cost calculation is very complicated and lengthy process, whose main task is to correctly rank all the costs.

# Advice 4: How to determine the cost of commercial products

The creation of any product requires a variety of resources: monetary, human, natural, land, etc. to determine

**the cost**of marketable**products**, you need to sum up all the financial costs to its production and implementation.Instruction

1

To calculate the cost

**of products**use several methods depending on how to keep records of costs: regulatory, process cost, poperedniy and order. In addition, there are several types of costs depending on various factors, including the degree of readiness**of the product**: gross product and sales.2

To determine

**the cost**of marketable**products**, you need to lay down the amount of manufacturing costs and overheads such as packaging, transportation, storage, various fees, etc.: STP = SS + HP.3

Production

**cost**is formed from the total cost of manufacturing minus nonmanufacturing costs and revenues in future periods. The first value represents the sum of the following elements:- material costs (procurement of materials, semi-finished products, raw materials, equipment, energy and fuel); - amortization (recovery of worn-out assets); - the remuneration of employees; - contributions to social funds (pensions, insurance) etc.4

Non-production expenses - expenses for construction or repair work at the enterprise;- the payment of third-party transport;- costs of economic activity, not associated with primary production.

5

Regulatory method for each product is calculated in advance of the regulatory

**cost**, and during the reporting period adjustments are made according to local regulations. If you deviate from the standards set by its reason, and at the end of the period the total**cost**of commodity**products**as specified taking into account the variations and changes of norms.6

To determine

**the cost**of commodity**products**in process cost method it is necessary to divide the production cycle into the process and maintain an actual accounting of each of them. Poperedelnogo method with the cycle divided into stages, each of which ends with the creation of intermediate or finished product.7

Job order costing involves costing on each individual order. Orders can be for different number

**of products**and at different prices, the sum of all costs is formed at the stage of execution. The unit cost**of production**in this case is obtained by dividing the total value by the volume of consignment.