Calculation design. Cost indicator in planning and cost reduction

The procedure and rules for registration of cost accounting for services

Purpose of the document

Calculation is in demand when determining the cost (value expression) of production, both for one costing object and for a group of these objects. A cost object is a specific product or service. A calculation unit is understood as a unit of measurement (pieces, liters, etc.). Calculation deals with the accumulation of all costs that are directly or indirectly related to the main activity - with the release of products, the provision of services. On the basis of the calculations made, the actual full or partial cost is determined, and on its basis - the price. It should be noted that the calculation of finished products differs from the calculation of the cost of the service provided, in particular: the cost of production can be determined for a unit of a product, a batch of products, for a group of homogeneous products, for a separate production operation, etc. For the service, an estimate of the planned costs and their monetary value is compiled, and this is always individual. There is no concept of "homogeneous services"; for products, the standard cost can be determined, on the basis of which pricing is based. And to determine the result from the sale of products, the actual cost is used, which is determined at the end of the production process or a certain period of time. The difference between the standard and actual valuation becomes profit or loss. And the next batch of products will be evaluated for the consumer in a new way, taking into account previously identified deviations in cost; for services, a preliminary estimate is always calculated based on the volume of the planned activity. In other words, there are a number of standard estimated indicators that are used when calculating the cost of a service and are adjusted for the prices in force in the current year. Costing of services and products is carried out for a number of cost items, the list of which may vary depending on the industry and the specifics of the activity, as well as depending on the accepted costing methodology.

Calculation methods.

The calculation method is understood as a set of methods used to reflect the costs of production and sales, which allow you to determine the actual cost. In the economic nature are distinguished: Process method. With this method, costs are grouped either by individual production processes, or by stages of these production processes. That is why this technique is applicable where raw materials go through several successive stages of processing. At the same time, each product released at a specific stage cannot be considered either a finished product or a semi-finished product; The forward method. This method includes a semi-finished costing option and a non-semi-finished one. With the latter option, the cost of the product is calculated at the stage of the last redistribution. And with semi-finished - the calculation of the cost is made for each redistribution. At the same time, it includes the costs of the current redistribution and the cost of the previous redistribution; Order method. This method is used where there is small-scale or individual production. It involves accounting for production costs for individual orders for services or products; normative method. It is used by enterprises with mass, serial and small-scale production. It is based on determining the deviation between the standard cost and actual costs. The revealed deviations then lay down in new normative calculations. For accounting purposes, costing is a grouping of costs in accordance with accounting policies and for certain costing items. But it differs: Direct costing. This cost grouping method is a technology in which the cost is calculated only at variable costs, and fixed costs, which include all general business, sales and general production costs, are fully written off as part of current costs for the financial result. Thus, the balance of products and work in progress are valued at part cost, and all indirect costs are fully written off when selling products or even without selling products - to the financial result of the enterprise as a whole; Full cost method or absorption costing. It implies the participation of all costs - both indirect and direct - in the calculation of the cost of products or services. As a result, the products in the balance and when sold will be valued at the sum of all the costs that were incurred for its production. And indirect costs will be evenly included in the cost of products, regardless of whether they are sold or not. When applying each of the methods, the correct classification of costs and their grouping by costing items is very important. Classification of costs and their distribution by items The assignment of costs to different groups of costs occurs on a number of grounds: by the method of including costs in the cost price - direct and indirect. Direct costs are understood as costs that are directly related to the release of products and are included in the valuation immediately. Indirect costs include costs that are associated with the maintenance of production, with the management of the enterprise, etc. They are of a general nature, are related to the activities of the company as a whole and are subject to distribution; by appointment - overhead and main. The main ones include the costs of materials, raw materials, fuel and other production resources that are converted into a finished product (or service). Under the overhead understand the costs that are associated with the organization and management of the enterprise; in terms of content - complex and single-element. Single-element costs include costs that form the cost: wages, depreciation, materials, etc. To complex - general business and general production costs; in relation to the volume of production. Differentiate between fixed and variable costs. Fixed do not depend on the volume of output - these are administrative and general production costs. But variable costs are completely dependent on the number of products produced - these are materials, fuel and wages of the main workers; in relation to activities - other (non-operating) and ordinary. This classification is important for accounting and it differs from the classification of expenses by purpose, since it groups all expenses first according to the principle of their correlation with the type of activity, i.e. with the usual and additional (non-operating). And then the grouping within the expenses for ordinary activities takes place according to accounting accounts and at the same time according to economic characteristics. These economic signs represent an enlarged grouping of costing items: material costs (raw materials, semi-finished products, fuel and other similar cost items); payroll costs; contributions to social, medical and pension insurance; depreciation; other expenses - general business, commercial and general production. And for the purposes of the calculation itself, a more detailed grouping of articles is used: material costs are the costs of raw materials and materials; energy and fuel that are needed to ensure production; wages of only production (main) workers; extrabudgetary contributions from their wages; general production costs - depreciation of equipment and buildings of workshops, maintenance of the production process, and other similar expenses; general running costs. They are also called managerial. These include the cost of managing the enterprise, salaries of administrative staff, etc. other production expenses. This includes those costs that were not included in overhead costs; business expenses. These are advertising campaigns, packaging, transportation of products to the consumer and other similar expenses. All costs, starting with material and ending with other production costs, constitute the partial cost of the product (service) or production. And together with commercial expenses, this is the full cost price.

Compilation procedure.

In order to properly calculate the service, you need to follow the methodological instructions for the industry. In addition, it is very important to correctly allocate the primary costs of accounting accounts. This will allow you to accurately assess the cost of services and perform pricing. And such a posting is done on the accounts on the basis of primary documents that allow you to determine the production and non-production nature of the costs.

Example of a cost estimate

As for the costing process itself, it includes two main stages: initially, you should decide on direct and indirect costs. It is most convenient to do this according to accounting data, where the entire grouping of expenses on this basis takes place on accounting accounts; further, based on the accepted method of calculation, there is a distribution of costs. This is very important, especially if several types of services are provided. Here it will be necessary to determine the values ​​​​of general business, general production and commercial expenses, which are either subject to distribution between types of services with respect to any sign (for example, wages of key workers), or attributed without distribution in full to revenue.

Similar information.

During customs clearance of cargo, customs officials may request a calculation of the unit cost of goods in order to prove the correctness of the indicated price. This situation often occurs when the cost of goods is below the throughput. Although many traders are convinced that this information is a trade secret of the manufacturer, and that in fact, no supplier is obliged to devote the buyer to the intricacies of his earnings, we will still tell you what the calculation of the cost of goods is. This information will be useful to manufacturers and participants in foreign economic activity when calculating the planned profit from the sale of a particular product.

What is product costing

Product costing is the calculation of costs per unit of goods. In foreign trade operations, the cost of expenses when crossing the border is calculated. When calculating the cost of production, the following costs are taken into account:

• cost of goods;
• the price of cargo delivery;
• duties, customs payments, VAT;
• costs for the services of a customs broker;
• the cost of customs clearance.

Cargo transportation is a fairly large-scale procedure in which it is important to take into account all costs. Costing helps not only take them into account, but also reduce them by looking for more economical and efficient solutions.

At customs, costing may be required if the customs value of the goods raises doubts among customs officers, that is, you are suspected of underestimating the cost. No international trade rules provide for the mandatory provision of this information, such a clause is usually also absent in contracts, however, traders often face this problem.

Types of unit costing

There are the following types of costing:

The calculation types differ depending on the data used in the calculations. Each type has its own purpose.

Calculation allows you to reduce the cost of material resources and labor.

Calculation methods

There are three main methods for calculating the cost of production:

The costing data is used in production control.

Each of the considered types of calculation has its advantages and disadvantages. The choice of method depends on the area for which you want to make calculations.

Calculation example

For example, in the workshop you need to complete 240 interior doors. The calculation is made according to the following scheme:

All calculated indicators are summarized. As a result, we get the cost of the service.

As for providing a calculation at customs, experienced businessmen advise writing an explanatory note to the head of customs that the manufacturer refused to provide data, citing trade secrets, it indicates the contact details of the supplier and suggests making a request yourself. For some, it "works" and customs officers remove this issue from the agenda.

- an extremely important parameter, the definition of which ensures a reduction in the cost of material and labor resources. This value is necessary for competent production management.

What is costing

Costing is the determination of the cost per unit of output. For example, a company is engaged in the production of doors. In this case, the cost of manufacturing one door is calculated. The cost includes costs in the following areas:

• Transportation of products.
• Cost of goods.
• Delivery of raw materials or products.
• Duty and customs payments.
• Material, raw material.

The cost includes many options. Calculation allows you to determine the costs for each direction. In the future, you can analyze the rationality of these expenses, and then reduce them. The manager is looking for the most effective methods to reduce costs.

Varieties of costing

The following types of calculations can be distinguished:

• Normative. When determining the cost, the raw material consumption rates valid at the beginning of the month are taken into account. It must be said that the real norms (which are used in the calculations) and the planned norms may differ from each other. For this reason, the target and planned costs will also be different.
• Planned. The cost of production in this case will be average. It is set for a specific planning period. When calculating, you need to take into account the average cost standards. If the company executes one-time orders, an estimate is generated. There is also an accounting calculation needed to determine the cost of the service. It does not include spending rates.
• Reporting. Determined at the end of the reporting period. When generating a reporting cost estimate, accounting data will be required: actual costs, production costs, quantity of manufactured goods. This form provides the ability to track the implementation of the plan to reduce the cost of production. Reporting costing is needed to establish the dynamics of reducing or increasing the cost. It allows you to find the real cost of the product, to determine the difference between the cost of actual and planned nature.

A cost estimate is classified according to the information that is used in the calculation.

Methods

Calculation can be carried out in various ways:

• Transverse. The redistribution represents the final step of processing and production. Calculations are carried out on the basis of information on processing or manufacturing. The method under consideration is used in the oil refining and food industries. Transitional costing is considered simple. It does not involve the compilation of statements, the redistribution of indirect costs. The first step is to perform the calculation in conventional units. The second step is to establish the cost of a conventional unit of goods. The third step is to determine the cost.
• Process. When calculating, you need to use information on a specific redistribution, which includes a list of processes. The process is a technological stage that is a component of production. The considered method is suitable for the mining, chemical industry. Relevant for mass production of goods. If there are no work-in-progress items, the cost is determined by dividing the costs by the number of manufactured products. Both expenses and the volume of goods are determined for a certain reporting period. If the release cycle is long, the costs must be allocated between production and work in progress.
• Custom. Relevant for the construction, aviation industry. It is used in small and medium businesses. Suitable for companies engaged in tailoring, furniture production, repair. This is an easy way to track costs. The peculiarity of this technique lies in the fact that it can be applied only after completion of work. This is due to the fact that all the completeness of information is needed for calculations.

The considered methods of costing are necessary for the effective management of the production department.

Example of costing

The company is engaged in the production of interior doors. Calculations are carried out as follows:

• Raw material consumption. It is necessary to take into account the cost per unit of raw materials. For production, 6.8 units of glass will be needed. The price per unit is 85 rubles. The cost must be multiplied by the number of units (85 * 6.8). Calculations are carried out in relation not only to glass, but also to wood, paint and varnish products, and components.
• Electricity costs. First, the amount of electricity needed to illuminate the production premises and the operation of the equipment is calculated. Then the cost of 1 kW is determined. Then the amount of energy is multiplied by the cost of one unit.
• Payment for the work of workers. You need to determine the salary of all employees, paid for the entire order, and then divide it by the number of doors. Salary includes various bonuses.
• Repair. Spending on current repairs and maintenance of the equipment used is divided by the number of doors.
• Target spending. The target costs include the earnings of managers, the cost of maintaining the premises. This figure must be divided by the number of doors.
• Commercial spending. These include spending on advertising, shipping. This figure is similarly divided by the number of doors.

All obtained values ​​must be added. The resulting number is the cost.

Basic tasks of costing

What is the calculation for? It is required for the following tasks:

• Determining the real cost of a particular product, work or service.
• Control over expenses, taking into account regulations and spending standards.
• Establishing profitability.
• Evaluation of the effectiveness of labor activity.
• Evaluation of the performance of individual departments.
• Collection of information about the upcoming analysis of the reserve to reduce the cost.
• Valuation of stocks of finished products and semi-finished products.

NOTE! Based on the cost price, the retail price of the goods is determined. It is unprofitable for the entrepreneur to reduce the retail price below the cost price. In this case, the company will go negative. Therefore, the cost price is the basis for setting a reasonable price.

What does the cost include?

The components of the cost depend on the specifics of the organization. For example, the cost of construction and installation works may include the following elements:

• Material and raw materials.
• Employee earnings.
• Equipment content.
• . Other expenses (rent of premises, assistance from third-party companies, insurance premiums).

Transport services may include these components:

• Basic expenses (earnings of drivers, taking into account deductions to non-budgetary funds).
• Fuel costs and vehicle depreciation.
• Vehicle maintenance costs (purchase of spare parts, maintenance of a garage, depreciation).
• General business expenses.
• Commercial spending.
• Management expenses.

Cost includes only actual costs. For example, if the company does not rent the premises, then the cost of rent will not be included in the price. If the organization offers services, then the cost will include those materials that are used in the provision of services.

The popularity of catering points will never go out, because human laziness and love for food are eternal. Indeed, not everyone, having desired the Stolichny salad, Kiev cutlet and Prague cake for dessert, can afford to break into the store in order to purchase everything you need and lock yourself in the kitchen, cooking for several hours. The harsh reality with work, traffic jams and fatigue dictates its own rules, but you want to eat deliciously. For many years, enterprising people have been successfully earning on these human weaknesses, who have managed to build a serious business in a successful kitchen. How to make a calculation of a dish in the dining room correctly so as not to work in the negative, or, conversely, not to scare away potential customers with exorbitant prices? At the same time, golden hands are not enough for success, because the market and competition dictate their own rules. It would seem - a dining room and a dining room, what can you earn there? However, people's affection for the classics, when they cooked according to the "Book of Tasty and Healthy Food", is worth a lot.

On fingers

To tell the truth, at the moment the output of the cost price is overestimated, since it is more logical to form the final price of a menu item based on people's tastes, demand and average market requests, however, for internal cost tracking and cost equalization, dish costing is still recommended.

For example, let's take one of the now popular French confectioneries: the company uses high-quality raw materials with an appropriate price tag, uses special equipment for the preparation of its products, which is very expensive (for example, the same fully automated chocolate tempering machine - you can’t save on it). succeed, as this is fraught with failures and damage to expensive resources), rents the premises of the required area, and so on and so forth. The calculation of dishes is in full view, but they cannot reduce costs, as the quality, name and, as a result, demand will suffer, so you have to keep the bar. They also cannot put a uniformly high mark-up on those positions that are expensive in their own right, and those 300% of the cost that the population hears are simply brushed aside. So what to do? Consider the menu that the confectionery offers:

• yeast baking;
• cakes and pastries;
• marshmallow candy.

The first and third positions in terms of cost, if not a penny, then close to it, while even half of the cakes cannot be “cheated” because of expensive resources. Therefore, the second position is sold significantly cheaper, and the difference is made up by buns and sweets. Moral: The calculation of the cost of a dish is not always based on the purchase prices of its components.

Of course, a pastry shop is different from a canteen, but the principle of working with final food products is similar.

Where to begin?

Those who are especially lazy can use ready-made online templates that can be found everywhere on the net, but they are too general and rather rough in the calculation. It would be more correct to once independently deduce prices and stick to them in the future, adjusting based on demand. In order to display the correct calculation of a dish in the dining room, you must have on hand:

• a completed menu, which will indicate the list of dishes provided by the catering point;
• technological cards for each menu item;
• purchase prices of all products that are involved in the preparation of menu items.

Menu

A word of advice: when choosing dishes in the dining room, do not overdo it. The very definition of this catering point implies simple, artless food that can evoke nostalgia for the times of the Union. In other words, no sushi. Yes, and the preparation of a calculation of dishes from the abundance of complex positions will become, if not more problematic, then certainly more boring. It is difficult to maintain a list as thick as an encyclopedia, both on a professional and material level, since it is difficult to find universal chefs in the dining room, and it is expensive to maintain the desired composition of products on an ongoing basis.

Technological cards

This term is understood as a document that contains information about all the features of the dish. It includes the following data (not necessarily all, part is selective):

• The term and specifics of the storage of the dish. Conventionally: ice cream at a temperature of -18 ... -24 ° C is stored for 3 months, while bread, at a temperature of +20 ... +25 ° C, is stored for 72 hours;
• nutritional value of the finished dish: the number of calories, in some cases - the ratio of proteins / fats / carbohydrates;
• requirements for the implementation and serving of the finished dish;
• directly the recipe itself, which includes the composition and cooking algorithm;
• recipe source;
• description of the appearance, the principle of decorating the dish;
• the weight of the finished portion.

It is impossible to neglect the technological map, since the principles of work "maybe" and "by eye" will please only until the first fine from the supervisory authorities.

There are two ways to acquire this document - purchase a ready-made one, which will be made to order for you, or withdraw it yourself. The first is frankly expensive, and the second is not difficult, which we will prove below.

Example

Menu item name: Kiev cutlet.

Technological map number 47.

Dishes: roast.

Expected yield of the finished dish (serving size): 310 grams.

Layout of products per 100 grams of the finished dish:

• peeled chicken fillet - 29.82 grams;
• butter - 14 grams;
• chicken egg - 3.27 grams;
• bread from premium flour - 8.88 grams. The expected weight of the semi-finished product at the exit is 50.35 grams;
• for roasting - 5.21 grams;
• bean garnish (technological card No. 741) or potato (technological card No. 42) - 52.08 grams.

dishes, its chemical composition and calorie content, recipe

The beaten chicken fillet is stuffed with butter, dipped in eggs, breaded twice in ground white bread, deep-fried for about 6-7 minutes until a rich golden crust is formed. Spread on a baking sheet and bring to readiness at a temperature of 200-220 ° C in the oven. Products are optionally served on heated toast. The default garnish is bean or vegetable.

Purchase prices for products

An item without which it is impossible to display the calculation of a dish in the dining room. Ideally, you should add transport costs to them if the raw materials are brought not by the supplier, but by you yourself, through transport companies or on your own. Also consider the funds spent on loading / unloading, if these services are paid separately.

Counting principle

With the above information in hand, the matter remains small.

It is necessary to indicate the name of the dish, on the basis of the technological map, put down the products that are required, in the right quantity, indicate the derived purchase prices and sum up. That's all, you got the cost price of the dish.

Let's move on to practice

Calculation of the dish (example - the same Kiev cutlet, we take the average prices for the capital):

• peeled chicken fillet - 29.82 grams, where 1000 grams costs 180 rubles;
• manufactured in accordance with GOST) - 14 grams, where 1000 grams costs 240 rubles;
• chicken egg - 3.27 grams, where 1000 grams costs 120 rubles;
• bread made from premium flour - 8.88 grams, where 1000 grams costs 60 rubles;
• for roasting - 5.21 grams, where 1000 grams costs 80 rubles;
• bean garnish (technological card No. 741) or potato (technological card No. 42) - 52.08 grams, where 1000 grams costs about 50 rubles.

As a result, we get:

• chicken fillet, peeled from skin and bones - 5.37 rubles;
• butter (real, made according to GOST) - 3.36 rubles;
• chicken egg - 0.4 rubles;
• bread made from premium flour - 0.54 rubles;
• cooking fat for frying - 0.42 rubles;
• bean garnish (technological card No. 741) or potato (technological card No. 42) - 3.12 rubles.

Thus, we get a calculation of a dish in the dining room "Cutlet in Kiev": the cost of 100 grams of a serving is 13 rubles 20 kopecks.

By the same principle, a calculation is made of all items prescribed in the menu, including side dishes, desserts and drinks.

Of course, prices are unstable, and manually rewriting the cost from time to time is at least irrational, so you can create dish templates in any program that allows you to count, at least the same Microsoft Excel. Just drive in the components, write down the calculation formula and adjust the purchase price when it changes.

If you plan to implement automated accounting, then everything is elementary - almost all trading programs "tailored" for public catering systems have the "dishes calculation" option. Moreover, it is revealed not only in the possibility of posting the actual purchase price of the ingredients in the relevant lines - they also carry out, in real time, movement and write-off. Thanks to this, you can always track step by step where, figuratively speaking, "2 kilograms of oil have disappeared."

Practical use

As mentioned earlier, the costing calculation at the moment only indirectly affects its selling price, since the latter is formed under the influence of a number of characteristics, including the market average, resources spent on other menu items, as well as such banal needs , as ensuring the full functioning of the dining room. The latter indicates the level of prices that must be maintained for the profitability of the enterprise in general.

By and large, it is the dining room that is a fairly profitable enterprise, since the standard list of dishes, which is usually honored by such establishments, is distinguished by a frankly low purchase price without losing its useful qualities. Relatively speaking, the preparation of the same vinaigrette or pickle takes a minimum of funds, and the people's love for them is close to the concept of "eternity". The calculation of dishes is able to show the organization's accounting department how profitable certain items of the assortment are, whether it is necessary to introduce something new or, on the contrary, remove dishes that do not pay for themselves.