Advice 1: How to calculate General expenses

General expenses of the enterprise represent summary information on the expenses that are directed to the needs of management, not directly related to the production process. To reflect these costs in the accounting records must correctly identify the related costs, calculate their sum and reflect on the account 26.
How to calculate General expenses
Instruction
1
Consider all the costs of the enterprise and identify those that relate to General. They are characterized by the fact that can not be directly attributed to the manufacturing process and are adopted for the calculation of production costs. SG & a expenses are: management and administrative costs; depreciation and payment of repairs to fixed assets that have management or General purposes; remuneration of labor of administrative personnel; rent for premises General; payment of consulting, auditing, information and other services; other management costs.
2
Reflect the General expenses to the debit of the collective-distributive accounts 26. In correspondence with it are accounts of the settlement with the contractors, employees, inventories and other, which karakteriziraju operations. All costs must be documented: acts, payment orders, statements, invoices or other primary documentation.
3
Calculate the total amount of General expenses that have accumulated on the debit of account 26. This value must match exactly with the corresponding accounting statements in the form No. 15, which shall be prepared by the accountant during the reporting period on the basis of primary documentation and the table.
4
Download all General expenses of the enterprise at the end of the reporting period, depending on the method of formation of production costs. If the calculation is made at full manufacturing cost of the credit on the account 26 "General economic expenses" and a debit account 20 "Primary production". In some cases, the account 23 "Auxiliary production". If the company adopted the abbreviated cost calculation, the cost of the account 26 are transferred to the sub account 90.2 "Cost of sales".

Advice 2: How to calculate the costs

Any budding entrepreneur interested in how much it will cost the opening of a business, especially if it is associated with the release and production. On how well will be costed in production, will depend on further activity of the enterprise.
How to calculate the costs
Instruction
1
To begin to determine the extent to which you will provide services or produce products. You should clearly know that this month you will produce, for example, 200 pieces of product or provide a service to 200 people.
2
Now calculate the variable cost (costs that change based on the amount of service or output), it is necessary:
To calculate the cost of materials (cost of raw materials, which will be buying for the manufacture of products). The cost of raw materials required for production of unit of product is multiplied by the volume of the planned issue. If you provide a service, in this case, you will not have this costs.
3
The cost of labor. Decide how many people will you have to work to meet the production plan or service plan, and how much salary you pay them.
4
Deductions on social needs. As a rule, contributions to the social security Fund and insurance Fund. The percentage of a probe into the transactions.
5
Now you need to calculate the costs are constant (they are not associated with volume of rendering of services or manufacturing of goods). They consist of General production and General business expenses (include expenses for rent, depreciation of purchased equipment and fixed assets, etc.), commercial expenses (advertising costs and delivery of the goods to the consumer – if it's there).
6
All amounts, variable and fixed costs need to be added. This will be your cost of producing and manufacturing products.

Advice 3: How to calculate depreciation

Fixed assets – this is one of the most important components of a company's assets. In the process of operation, they wear and there is a need in the write-off of depreciationas the original cost of fixed assets is reduced.
How to calculate depreciation
Instruction
1
Generally, depreciation is made on assets with a value of 10 thousand rubles and above, the useful life of which is more than a year. This takes into account the initial cost – the sum of all costs that the organization incurred on its acquisition, delivery and bringing to a working state (except VAT and other recoverable taxes).
2
Basic tools depending on term of useful use are divided into 10 depreciation groups. A more specific object service life, the company shall in its sole discretion.
3
Depreciation occurs linear and nonlinear method. In the first case, calculations are made according to the formula K=100/n, where K is the depreciation rate (measured in percentage) and n is the useful life of the facility. For those organizations that use a non-linear approach, the figure of 100 in the formula is replaced by 200, i.e. the formula is as follows – K=200/n.
4
Calculating the monthly depreciation rate, we need to charge an amount which is obtained by multiplying K on the price of the object. In the nonlinear approach for the cost of the equipment is adopted the residual value, i.e. the one that happened a month earlier, after writing off depreciation.
5
Both methods can be applied in tax accounting. Accountants only use a linear approach, because the second for them will be significantly more difficult.
6
For example, let's calculate depreciation for a machine for processing plastic. The organization acquired him in January for 135 thousand rubles. According to the classification of such a machine refers to the fifth group, which provides a useful life of 7 years and one month to 10 years. The company decided that the equipment will last 8 years (96 months). The depreciation rate in this case (using the linear approach) will be equal to 1.04% (K= 100/96=1,04). Multiply the cost of the machine on the depreciation rate ? 135000*1,04/100=1404 RUB. Thus, we get the amount should be written off each month.
7
Use in the same non-linear method. Then the depreciation rate will be 2.08 per cent (K= 200/96=2.08 per cent). In February, the amount of deductions will be 2808 rubles, and in March the project cost has decreased (13500-2808=132192). Hence, allocations in March will be calculated from the price in 132192 RUB and it will be 2750.
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