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.
Is the advice useful?
Search