Calculate the unit cost. The total cost of production is determined ...

Cost price represents the current expenditure of the organization, expressed in monetary terms, which is aimed at the production and sale of goods.

Cost price is an economic category reflecting production and economic activity enterprises and showing the number financial resources spent on the production and sale of products. The cost price affects the profit of the enterprise, while the lower it is, the greater the profitability.

Cost formula

The cost price includes the sum of all costs of the goods release. To calculate the cost price formula, you need to summarize all the costs that were incurred in the production (sale) process:

The cost formula is as follows:

Spn = Spr + Rreal

Here Spoln is the full cost,

Ср - production cost of goods, calculated as the sum production costs(wages, depreciation, material costs, etc.),

Rreal - the cost of selling products (storage, packaging, advertising, etc.).

If you need to determine the cost of a unit of production, then the formula for the cost of goods released is calculated using the simple calculation method. In this case, the price of a unit of goods produced is determined by dividing the sum of all costs for the corresponding period by the amount of goods produced during this time.

Cost structure

The cost formula includes the following components:

• Raw materials required in the production process;
• Energy calculation ( different types fuel).
• Expenses for equipment and machinery that are necessary for the operation of the enterprise.
• The salary of the employees of the company, including the payment of all payments and taxes.
• General production costs (office rent, advertising, etc.).
• Depreciation expenses for fixed assets.
• Administrative expenses, etc.

Features of calculating the cost

There are several different methods for calculating the cost of an item. They can be applied according to the nature of the work, service or product produced. At the same time, two types of production costs are distinguished:

• Full, including all expenses of the enterprise.
• Truncated cost, which refers to the unit cost of variable costs.

Actual and standard costs are calculated based on the costs incurred by the company. At the same time, the standard cost helps to control the costs of various resources and, in the event of deviations from the norm, the timely provision of all necessary measures. The actual cost per unit of manufactured goods can be determined after all costs have been calculated.

Cost types

The cost price is of the following types:

• Full (average) cost, implying the entire set of costs, including sales costs for the production of products and the purchase of equipment. The costs of setting up a business are divided into periods during which they pay off. Gradually, in equal parts, they are added to the general production costs.
• The marginal cost, which is in direct proportion to the quantity of products produced and shows the cost of each additional unit of goods. This indicator reflects the effectiveness of the subsequent expansion of production.

Also, the cost price can be:

• Shop cost, which includes the totality of the costs of all departments of the enterprise, which are aimed at the production of new products;
• Production cost, which is the shop cost, including target and general costs.
• Full cost, including not only production costs, as well as the costs incurred by the company in the process of selling the goods.
• General economic (indirect) cost, consisting of business management costs and not directly related to the production process.

Cost: what is it?

Calculating the cost of goods produced is a very difficult task that requires certain knowledge and skills. In companies, it is engaged in the calculation of this indicator, which calculates future income, taking into account all available production costs.

What is included in the concept of cost and what is the formula for calculating this indicator, let's try to figure it out below.

The cost of production is the total costs of an enterprise for the production of a particular product, expressed in monetary form.

The cost price is an economic category that reflects the amount of funds spent by the enterprise for the production of products. The value of the net company directly depends on the value of the cost price, the lower this indicator, the more efficiently the company works.

Cost types

The prime cost is subdivided into full and marginal.

Full (average) is the aggregate of all the company's manufacturing costs, this also includes the costs of manufacturing products, as well as the cost of commercial equipment.

How is the production cost formed?

The most common costing method is costing. With this simple method, you can easily calculate the unit cost of your product. It is most efficient to calculate this value using the comparable controlled price method, which is fixed based on the cost of services provided by competitors.

Costing is the calculation of the total costs in monetary terms for the manufacture of a unit or batch of items. Calculation allows you to calculate both the actual and the planned cost of a certain object and is the basis for determining their prices for sale in retail outlets.

Classification of expenses

As it influences the manufacturing process, it is customary to divide all expenses into:

• direct - these are expenses for raw materials and materials used in the manufacturing process of products, personnel involved in the manufacturing process;
• indirect - these are overhead costs that do not directly affect production activities, but related to the object of calculation by the distribution method in the order adopted at the enterprise.

Indirect costs are divided into:

• general production,
• general business,
• commercial.

In relation to the amount of products manufactured, the spending is divided into:

• constant - not depending on the quantity of products, which are indicated per unit of goods and tend to change along with fluctuations in business activity;
• variables - change with the amount of products produced.

Depending on the business qualities of the management, the costs are:

• relevant, that is, depending on the decisions made by the management
• irrelevant - expenses that are not influenced by the activity and actions of the management

There are some different ways calculate the cost of goods released on. Each economist, depending on the type of work and technological features, chooses a method that is suitable for him.

The formula for calculating the cost price

On the this moment use the following counting methods:

1. regulatory,
2. by process,
3. transverse,
4. ostentatious.

The first counting technique is used in those who are engaged in mass serial production of products. The purpose of this accounting method is to timely identify and prevent the ineffective use of various kinds of resources. At its core, this method contains economically justified average indicators of the expenditures required for the operation of resources per unit of manufactured products. The norms established by calculation indicate the effectiveness of management and organization of the company's work and affect its profitability and further development.

The normative method of counting is carried out in the following sequence:

• the estimated value of the standard price for each type of goods is calculated;
• amplitude norms are determined over a certain period for fluctuations in the calculated value of the cost price;
• all costs are calculated during one period in relation to the rates of their change;
• the reasons for the fluctuations of indicators are determined;
• the total cost is determined, which consists of a standard value, fluctuations in norms and their deviations.

The main condition for using this method is the constant determination of deviations from the planned norms for the end of each period.

The magnitude of deviations reflects the observance of technologies in production, observance of the norms for the use of material resources, as well as efficient use working time. Such deviations are divided into positive (cost savings) and negative (additional spending).

The formula for the normative method of accounting for the cost (actual) looks like this:
FS = Hs ± He ± In,
where Нс - standard cost price;
Ying - change in the standard;
He is a deviation from the norm.

The process-by-process method is used in large companies, where products are manufactured in large batches in a short time, when there are no leftovers or defects. The calculation is based on the summation of all cost items used for the release of the entire batch of goods.

The unit cost is calculated by dividing all expenditures per consignment by the quantity finished goods... To make it easier to control spending, the entire manufacturing process is divided into stages or processes.

The alternate method is used to account for the cost of production in which the costs of redistribution are calculated. These are all types of processing of materials or raw materials, regardless of its specifics.

The ostentatious method is used in calculating the cost by summing up direct expenses in the context of individual ones for the manufacture of products of different types. The unit cost of a certain product is calculated by calculating the quotient of the total spending and the number of units of goods in a certain contract.

The total cost of manufactured products is calculated taking into account the following expenses:

Material costs (MR):

• raw materials and materials,
• energy consumption,
• general production expenses.

Remuneration (OT):

• workers' salaries in production,
• staff salaries,
• employees,
• payment for the work of the administration,
• social payments (SP).
• depreciation (A),
• other (D).

Thus, basic formula accounting for the full cost is as follows:

PS = MR + OT + SP + A + D.

The cost of goods sold reflects its price based on the cost of manufacturing it. Therefore, it is first necessary to calculate the costs, which vary depending on the manufacturing process. That is, the calculation of the value of variable costs per unit of goods released is performed. Then the amount of additional costs is added to the resulting value.

The formula for calculating the cost of products sold looks like this:

SBrp = SB pr + UPt,

where SBrp is the cost of goods sold, SB pr is the cost of goods sold, based on variable costs, UPr is conditional constant spending.

One of essential elements planning is the calculation of the planned cost, which is carried out to determine the amount of expenses for the future. Such a calculation is carried out mainly at the beginning of the calendar year, and the results obtained are painted on a quarterly basis.

To calculate the planned cost, you need the following data:

• production plan,
• direct costs incurred by the company to prepare for work,
• consumption rates of material resources,
• energy consumption rates,
• price.

Cost combines a number of manufacturing costs

The formula for calculating the planned cost price itself has the same form as for calculating the actual cost price, but instead of the actual cost indicator, you must substitute the planned cost values.

Calculation of the cost of manufactured or sold products is necessary for the most accurate planning of the enterprise and obtaining the expected results based on the results of such activities.

At various enterprises and stages of manufacture, they calculate different types cost, but the essence of this indicator is absolutely identical, because it reflects the amount of expenses incurred.

The cost indicator needs to be known not only for effective planning, but also for analyzing the effectiveness of costs incurred and work in general. By analyzing the cost of production, companies can take steps to reduce costs in order to generate more profit.

Analysis economic activity enterprise or several industrial enterprises, an industry or a group of industries includes a host of factors.It is important to know how to calculate the cost of production, because this factor is one of the fundamental in management analysis.

The cost price is calculated as the total number of all costs of manufacturing products across the analyzed enterprise. Thus, we can characterize this economic term, as a cost estimate of raw materials, natural reserves, materials, human resources, fixed assets, as well as other costs that were incurred in the process of industrial work, as well as financial costs of selling products.

So, by calculating the initial cost of a product, we can calculate how much the manufacturer has invested in getting the product into our hands just like that. Production costthere is a general, also, economists distinguish both the individual and the average.

Total cost

This type of factory value includes the wages of workers, indirect, overhead, production costs and the cost of materials used. The total cost of production is calculated in relation to the baseline.

The total base cost may change if, after purchasing the product, the customer incurs additional costs. In this case, the cost of the goods increases. Thus, we see that the number of intermediaries between the final buyer and the manufacturer affects the initial cost of production in direct proportion.

Having calculated the total cost of the desired item, you can also calculate the actual initial cost of the item. To do this, the amount of actual costs is divided by the actual output.

Individual cost

Individual unit costshows the real working conditions of production and its features, as well as the conditions for the sale of this product. The calculation of this category of cost represents the costs of the enterprise for the production of goods, as well as the level of technology and organization of the work process.

Profitable types of products can be identified precisely through the analysis of individual costs, as well as the problem of managing production costs and competitiveness.

The individual cost is calculated not only on the scale of a specific product, but also on the scale of an entire industry. Thus, the term industry cost originated, which summarizes the cost results of all products in a particular industry and is the basis for setting prices.

From the individual cost of production, you can also calculate the wholesale price of the product. Let's consider this phenomenon on the example of a machine-tool plant. So, to determine the wholesale price of a machine tool, the industry average cost of all machine tools is taken into account, and not on the scale of a given machine tool plant.

So, cost calculation formulaindividual is the total number of costs that were incurred in order to obtain this particular product that you are analyzing.

Average cost

The average cost is easy to calculate knowing total amount the costs that were used to produce the product and the amount of the product produced. Thus, we divide the total cost by the quantity of goods and get average cost price.

Thus, the average initial cost is the average cost of production per unit of output produced. Average production costs are taken into account in the analysis for the reason that such data are easier to operate, they do not change during small changes in the cost estimate.

Cost types

Scientists divide the cost into several types:

Production primary cost

Full factory cost

Business expenses

So, let's take a closer look at each of these terms.

How to calculate the cost of goodsusing the example of the production cost. The production factory price is the current cost of financial form, but due to the use of human, material, natural and financial resources. In order to find the production cost - make up a cost estimate.

Calculation is needed to assess the performance of both the entire production and its subdivisions, as well as the pricing and cost management of the company. In order to calculate the cost of goods, the economist chooses the most convenient and appropriate method for calculating the indicator, and determines the principles for the distribution of indirect costs.

Next comes the planning stage, during which you need to answer these questions, the answers to which will make it possible to correctly build the financial analysis and identify the cost:

The initial cost of which production facility you want to find (product, production process, separate order)

Costs that will be included in the factory cost (it is advisable to make an estimate)

What data should be emphasized (actual or standard costs)

Distribution and accounting indirect costs

Also, it is important to pay attention to the classification of costs that plays special role in the calculation.

Costs are classified depending on what management task puts the economist in front of himself. So, certain costs are accounted for by the way they are included in production cost... This includes direct and indirect costs, where direct includes the costs of raw materials and materials that are involved in the production of products, remuneration of personnel who are directly involved in the production process. And indirect ones are sometimes called overhead costs, which include general business, general production and commercial costs. However, the same costs in different manufacturing firms can be both direct and indirect. Their purpose is influenced by technological process enterprises. So indirect, in the context of a particular enterprise, can be considered those costs that are inconvenient to take into account in relation to the production of each unit of production. So, for example, the amount of electricity will not be taken into account in relation to one part of a large mechanism.

Also, it is worth paying attention to the distribution base of overhead costs on the production scale of the studied enterprise, which will affect the cost final product: machine hours or workers' wages. However, this is not as important as the process of regular monthly monitoring of the share of indirect costs and its impact on the cost price itself is important, for this it is important to determine the factors of increasing or decreasing indirect costs.

Consider another principle of cost classification, namely, in relation to the volume of production, costs are divided into variable and fixed. The variables are directly dependent on the volume of sales of the produced goods, although in terms of the commodity unit, they are unchanged. An example is the electricity spent on production, as well as raw materials and materials, piecework wages of workers.

Fixed costs remain the same despite production volumes, but change on a per unit basis. This includes the rent for the premises and equipment that produces the type of product under study and the salary of the administrative employees of the enterprise. This indicator is adjusted depending on the level of business intensity of the above elements.

The third way to classify costs is known as - according to the importance for a particular decision of the manager for the good of the firm. In this block, expenses are divided into relevant and irrelevant. Relevant costs are associated with the workshop and its improvement: additional equipment of the production and warehouse... Irrelevant costs do not depend on management decisions. For example, whatever was built on a given site, be it a car workshop or a garment factory, utilities will be paid in any case. But such a classification is rarely used in practice, managers take into account all costs as relevant.

It is important to know that not always all costs are included in the cost of production. In some enterprises, only variable costs are included in the cost price. And fixed expenses, together with general expenses, are written off at the end of the year, or reporting periods, to reduce revenue. This approach is called truncated. The total cost, as is commonly believed, includes absolutely all costs.

The full allocation of costs, as already written above, includes both variable and fixed costs, and this method is used only in cases where an analysis of the profitability of products is required. The same method is used when forming a product range or developing a pricing policy that is based on costs. That is, the price here will include the full cost in the amount of the required profitability.

The real practice of business figures shows that taking into account the full cost in pricing is inconvenient and does not give a correct assessment of the market situation, therefore it is used extremely rarely.

Now consider,how to calculate the cost of production using an examplespecific production using all known methods.

We have data:

1500 units of manufactured goods in reporting period

50 rubles - the sum of variable costs

30,000 rubles - the amount of fixed costs

The volume of sales is 1000 commodity units at a price of 1000 rubles / piece

There are no production balances at the beginning of the period

Using the direct costing method, the initial cost per unit of production would be 50 rubles, i.e. would be the sum of variable costs. However, according to the method of full distribution, the indicator would turn out to be completely different, because in this case, the cost of a commodity unit would be calculated using the formula: the sum of variable costs + the sum of fixed costs / volume of goods produced during the reporting period. Thus, the initial cost (prime cost) is already 70 rubles.

Also, we must not overlook the fact that with stock balances at the beginning of a new working period, the profit from sales will grow, and the less stocks there are, the less profit will be.

Actual and standard cost

To find the actual cost price, you need to draw up a complete cost estimate. Further, it is calculated according to the formula: standard cost + (-) deviations from the norms (cost overruns or savings) + (-) changes in norms. Indicators are subtracted or summed up depending on whether they increase or decrease. Now you know,how to find the actual cost of production.

Standard acquisition cost includes an estimate of manufacturing defects and work-in-progress.

Full cost

It is the main market and economic indicator of the production scale. The total cost includes all production costs.

In order to calculate the cost of production, it is important to make an estimate of all existing costs. The method of accounting for expenses according to the estimate is called the budgetary method. Thus, the cost of the entire volume of goods produced is calculated.

Next, you need to calculate the cost of the main materials that were directly involved in the production process of the product and the additional costs that were used during the manufacturing intervals that do not affect the final composition of the product.

When calculating the constant cost, materials purchased from other suppliers are taken into account, the wages of employees in the reporting period, both basic and additional (overseas allowances, on average 12% of wages). Social insurance contributions are also taken into account, reaching 38% of the salary.

To know how to find the cost of production, it is recommended to summarize all the costs that were incurred to obtain the final product. So, in addition to all of the above costs, we take into account the depreciation costs, which must be deducted from the amount of costs, as well as the costs of maintaining machines and equipment in working order.

The last step in calculating the cost will be taking into account the costs of selling the goods, factory, shop and non-production costs, which need to be summed up to the previous point.

Thus, the constant cost price can be calculated by summing up the cost of basic and additional materials, as well as the cost of purchasing them, fare, electricity bills, depreciation, basic and additional wages, social security contributions, factory and shop floor, as well as non-production costs.

So you already knowhow to correctly calculate the cost of production.

Business expenses

The costs that go to the sale of products or services are called selling costs. Commercial costs include the costs of: packaging, delivery, loading in vehicle, commission fees, storage rental, wages salespeople, advertising and presentation expenses, etc. Without taking into account these costs, you will not knowhow to calculate the cost of production.

Calculation of cost- long and painstaking work, combining the work of an accountant and a financial director. There are several ways to calculate the cost price, and each entrepreneur will choose the one that is most suitable for the enterprise. It is important that the results of such analysis do not distort the market situation, but show clear and transparent data. So, with this article, you know how to calculate the cost of production.

Only after evaluating these two indicators, it is worth making a decision to start a new activity.

In the composition of costs, the largest share, as a rule, is the cost of products (works, services). To calculate it, you need certain skills and knowledge.

However, the problem of calculating the cost price is no less relevant for an operating business, since in order to reduce costs, you need to clearly understand what they add up to and what values ​​they can affect, and what not.

We determine the composition of costs that will form the cost

At different enterprises, the composition and structure of costs are different and depend on many factors. However, there are types of expenses that are relevant to everyone. They can be combined into several groups or articles (see table). In this case, you have the right to decide for yourself which of these costs will form your cost price. Depending on the nomenclature of expenses that you take into account, there are three types of costs:

• full cost (or cost of goods sold);
• full production cost;
• incomplete production (shop) cost.

Typical cost grouping for costing

The "+" sign denotes cost items that are taken into account when calculating the cost of a particular type; sign "-" - those cost items that are not taken into account.

Please note: the listed cost types are not required for the calculation. You decide what costs you include in the calculation and what not. This is a matter of your internal management accounting. The method of calculating the cost price you choose does not affect the calculation of taxes. Because all taxes are calculated according to the rules tax accounting... And the calculation of the cost is an element of management accounting, since it takes place in the interests of the owners and business leaders. At the same time, the cost price is reflected in accounting, therefore, indicate the list of costs that form it in accounting policy for purposes accounting.

We distribute indirect costs

The costs that may be included in the cost are not the same in nature. There are those that can be directly attributed to the cost of a particular product. For example, you are sewing dresses and trousers. And buttons are used only in sewing dresses, and buttons in sewing trousers. That is, you know exactly how much of which material where is going... Accordingly, the cost of buttons will form the cost of dresses. And the cost of the buttons is the cost of the trousers.

These are called direct costs. And they usually include three cost items:

• for raw materials and supplies;
• semi-finished products, components;
• fuel and energy for production purposes.

Most of the costs cannot be easily attributed to a specific type of product, since they are associated with the production of all products or with the activities of the entire company as a whole. Therefore, these costs (they are called indirect) are allocated. The distribution method is also indicated in the accounting policy of the organization. You can choose one of the following distribution bases:

• working hours of production workers;
• wages of production workers;
• direct costs;
• cost of basic materials;
• the number of products produced.

You set the procedure for the distribution of indirect costs between types of products yourself. Fix the chosen method in the accounting policy.

Example 1. Allocation of indirect costs

LLC "Svet" produces three types bakery products: French baguettes, rye tortillas and whole grain bread. The cost of each type of product includes general running costs... Their amount for the month was 12,500 rubles. The basis for the distribution of general business expenses is the amount of direct costs for the production of certain types of products (basic raw materials). These costs in the reporting month are equal to 85,000, 64,500 and 120,000 rubles. respectively. The total cost of purchasing basic raw materials is 269,500 rubles. (85,000 rubles + 64,500 rubles + 120,000 rubles).

The accountant calculated the coefficients for the distribution of indirect costs. They made up:

• for a French baguette - 0.32 (85,000 rubles: 269,500 rubles);
• rye cakes - 0.24 (64,500 rubles: 269,500 rubles);
• whole grain bread - 0.44 (120,000 rubles: 269,500 rubles).

Taking into account the obtained coefficients, general business expenses were distributed by type of product. The total amounts were:

• for a French baguette - 4000 rubles. (12,500 rubles x 0.32);
• rye cakes - 3000 rubles (12,500 rubles x 0.24);
• whole grain bread - 5500 rubles (12 500 rubles x 0.44).

Data for calculating the cost

Actual cost is calculated based on specific costs. And for this they use accounting data. You will need to collect information on all cost items that form your cost price.

If we are talking about materials, then their movement is reflected in the reports of financially responsible persons or material accounting cards. And directly the consumption of raw materials is drawn up using the requirements-invoices for the release of materials. Payroll is carried out in payroll... All other expenses must also be accompanied by supporting documents. Least accounting statement, in which it is important not to forget to indicate all the required details of the "primary".

Full information from the primary accounting documents of the company is reflected in the accounting accounts. Then the accountant writes off the corresponding amounts, forming the cost price. The rules for doing this are shown in the table.

How to write off production costs in accounting

How to determine the unit cost? It is not always possible to determine exactly how much materials are spent on the manufacture of one unit of production. In this case, it is allowed to consider the cost price per group of products. For example, for 100 pieces or 1000 pieces - depending on what you produce.

If it is impossible to specify costs for a group of products, there is nothing left but to calculate the cost of all manufactured products as a whole. This is the so-called boiler metering method. After calculating this total cost "for everything", determine average cost units of production.

The calculation algorithm is as follows. Divide the total cost by the volume of products manufactured. For example, the cost of 100 units of production was 82 350 rubles. This means that the cost of one unit is 823.5 rubles. (RUB 82 350: 100). And then multiply the unit cost by the number of products sold and thus get the cost of sales.

The calculation of the unit cost of a product is necessary, since it is necessary to know not only the "production price", but also to have information about the cost of values ​​shipped to the warehouse, sold, etc.

If there is no actual data, and you want to predict the future cost price, take the planned data. By material costs proceed from the requirements for raw materials for the product. For wages, be guided by the official salaries of your workers. Plan other expenses based on your needs, focusing on the contracts you have concluded or average market prices. To do this, conduct your own market analysis.

Registration of cost calculation

You develop the form of the document in which the cost will be calculated yourself and fix it in the accounting policy. In the same calculation or separately, if necessary, you can provide a decoding of specific indicators.

Example 2. Calculation of the cost of production

Mir LLC produces stools and pedestals. In each case, according to the accounting policy of the enterprise, an incomplete production cost is considered.

At the beginning of January 2014 the balance finished products out of stock. Within a month, the production of 100 units of stools and pedestals was started and completed. At the same time, 50 stools and 45 pedestals were sold in January. The accountant gave the cost items and their value in the calculation.

Calculation of the actual cost of 100 units of products completed in January 2014, rubles.

The total cost of one unit was:

• on stools - 1119.45 rubles. (RUB 111,945: 100);
• on pedestals - 2217 rubles. (221,700 rubles: 100).

Total cost of sales for January was:

• on stools - 55,972.5 rubles. (1119.45 rubles x 50);
• on pedestals - 99,765 rubles. (2217 rubles x 45).

Nuances that require special attention

Describe the procedure for the formation of the cost of production in detail in the accounting policy for accounting purposes. After all, the prime cost is not only a management, but also an accounting indicator.

If the prime cost does not include general and selling expenses, on account 90, in addition to the "Cost of sales" subaccount, provide separate subaccounts "Administrative expenses" and "Sales expenses".

The production of any type of product is inevitably associated with costs: for raw materials, electricity, transportation, wages for workers, transferring taxes to the budget, and others. It is desirable to reduce them; it is impossible to do without them completely. And in order to determine how much money is required to reimburse the enterprise at the end of the production cycle of the goods, you need to calculate the cost using a simple formula. It is also necessary to define production as a whole.

The unit cost of a product can be calculated, as well as manually, and in the Microsoft Excel application designed for working with spreadsheets. The latter option is preferable: once having created a template or using a ready-made one, the user can further calculate by simply substituting new data in the example. We will talk about how to calculate the unit cost in Excel.

Calculation of the cost of a unit of production in Excel

SS= ΣР / О, where

• SS- cost price;
• ΣP- the sum of all expenses incurred by the manufacturer;
• O- the total number of manufactured products in natural units (kilograms, meters, liters, pieces, and so on).

In the future, using the obtained value, you can calculate the market price of products, income and take other necessary actions. This can be done both in the same MS Excel and in specialized programs.

Important: the composition of costs taken into account in the calculation of the cost of production should be determined taking into account the characteristics of production. There is no general list of articles, as with. For example, for the manufacture of plastic photo frames, you will need to purchase special glue, and for the production of ball bearings - grinding materials and lubricants. In the first case, they are not needed, as are adhesives in the second.

Unlike the ones that are of considerable difficulty for an unprepared user, even a beginner can calculate the cost of production in an Excel spreadsheet. Below is a small example of working with a spreadsheet.

Simplified procedure for calculating the cost of the product:

• In the first column of the e-book (it can be located anywhere on the page; the concept "first" in this case is purely conditional) under the name "Product" you need to enter the name of one or more types of products.

• In the second column ("Raw materials") - the cost of raw materials purchased for the production of each specific type of product or Supplies in rubles or any other applicable currency. If necessary, you can quote the costs for each type of raw material used, and then calculate the amount: for example, for the production of a plastic nesting doll, you will need to separately purchase plastic or hydrocarbons, paint, and decorative metal elements. However, in most cases, in order not to overload the table, to determine the cost of production, it is enough to indicate the total amount without exchanging for details.

• In the third column ("Transport") - the cost of transportation of raw materials (also in rubles or other local currency).

• The fourth column ("Energy") - the costs of the enterprise for providing the production line with electricity (also in rubles).

• In the fifth column ("Rejects") - the average percentage of defective products and waste for one production cycle (in percent or fractions).

• In the sixth column ("Salary") - the total wages of employees employed in production.

• In the seventh column ("Quantity") - the amount of products of each type (in kilograms, liters, pieces, and so on).

• In the eighth column ("Amount") it is necessary to sum up the previously entered data.

• In order to calculate the amount, by single-clicking the appropriate cell, press the "=" key and, successively clicking on the cells that make up the formula, add, multiply and divide the values. To complete the calculations, you just need to use the Enter key. The result in rubles will be displayed in the same cell in which the calculations were performed.

Advice: to check the correctness of the formula used, there is no need to double-click on the cells of the "Amount" column each time. You can simply mark the desired item with a single click: the order of arithmetic operations will be highlighted in the upper "status bar" of MS Excel.

The results can be copied into the reporting form or, as is the case with, continue the calculations in the spreadsheet editor.

Calculate production cost - download Excel template and sample

You can download a template for calculating the cost of a unit of production in production in the form of an Excel document using the link above.

You can download a ready-made example that allows you to understand in more detail the order of operations performed using the link above.

Summing up

The unit cost of finished products can be calculated not only in specialized programs, but also in the Microsoft Excel spreadsheet editor. The data is entered into the table in the appropriate columns, and then summarized. At the end, you need to divide the gross cost of goods by the number of natural units, expressed in kilograms, pieces, liters, and so on.

The user can create a template for calculations on his own or download an empty form and a sample calculation from the links above. Both with a template and with ready example it will work in Excel or any suitable editor. To see which formula was used in the calculation, just click once on the cell of interest and pay attention to the "status bar" located at the top.