Instruction
1
The generally accepted algorithm of calculation of cost of the sold product looks like. First you need to determine the costs that vary in proportion to output-i.e. variable cost per unit of manufactured products. To do this, find the product of the norms of expenses for the cost of their acquisition. Then summarize the remaining costs for the period and divide them into specific types of products. It can be the cost of repair of equipment for the maintenance of buildings, depreciation, costs of administration.
2
At the moment there are several types of costing: opredeleny, order, process and standard. Western economists often use for calculation methods such as target costing, direct costing, and others.
3
For specific industries using different methods. So for the major industries related to the processing of raw materials often used opredeleny method, the essence of which is that direct costs are accounted for not by types of products, and the limits of (certain phases of the manufacture of products), and, for example, custom method considers the costs based on production orders.
4
Western methods allow to take into account the cost of products at the design stage. So, the method is target costing builds upon the concept of target cost. In this case, the cost is the difference of prices and profits. The price refers to the market value of the product, which is advantageously determined with the help of marketing research. But under a profit - the desired size of profits. Thus, the cost is no longer just a standard value, and the value sought by the company in order to be competitive.
