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