Tip 1: How to calculate costs
Tip 1: How to calculate costs
Any beginning entrepreneur is interested inhow much it will cost the opening of a particular business, especially if it is associated with the production and production of products. From how accurately the production costs will be calculated, the further activity of the enterprise will depend.
Instructions
1
To begin, decide how much you will beprovide services or produce products. You should clearly know that this month you will make, for example, 200 units of the goods or will provide services to 200 people.
2
Now calculate the variable costs (costs,which vary on the basis of the volume of service or output), it is necessary to: Calculate the cost of materials (the cost of raw materials, which will buy for manufacturing products). The cost of raw materials needed to produce a unit of goods must be multiplied by the volume of the planned output. If you provide a service, then in this case you will not have at this cost item.
3
Labor costs. Decide how many people will work for you to implement a production plan or service plan, and how much you will pay them.
4
Deductions for social needs. As a rule, these are deductions to the social protection fund and the compulsory insurance fund. Percentage of deductions should be specified based on legislation.
5
Now you need to calculate the costs of permanent(they are not related to the volume of provision of services or production of goods). They consist of general production and general economic expenses (including expenses for renting premises, depreciation of purchased equipment and fixed assets, etc.), commercial expenses (advertising costs and delivery of goods to the consumer - if any).
6
All sums, variables and fixed costs must be added. This will be your spending on production and production.
Tip 2: How to calculate commercial costs
Commercial expenses include costsenterprises for the shipment and sale of goods. At the same time, their calculation and the procedure for recognition depends not only on the type of activity of the company, but also on accounting policies. In this regard, there are several options for accounting for such costs in the cost of production.
Instructions
1
Define commercial costs enterprise that carries out industrialactivity. These include the costs of: packaging and packaging of goods in warehouses; delivery of products to the departure station; loading in cars, wagons, ships and other means of transport; commission fees of intermediary firms; representational costs; advertising and other similar needs of the company.
2
Make a list of commercial expensesan enterprise that is engaged in trading activities. In this case, the costs of labor payment, transportation of goods, rent, maintenance of premises, storage of products, advertising, representative and other costs of the firm are taken into account.
3
Reflect commercial costs an organization engaged in processing and harvestingagricultural products. These include general procurement costs, the costs of maintaining reception and procurement points, as well as the maintenance of poultry and livestock at the bases.
4
Consider everything commercial costs on the debit of account 44 "Sales costs" incorrespondence with the account 10 "Materials", account 11 "Animals on cultivation", account 45 "Goods shipped", account 76 "Settlements with debtors and creditors" and so on. The accumulated amounts are debited to the debit account 90 "Sales" in full or in proportion to the volume of goods sold.
5
Form and approve an accounting policyenterprises for the calculation and reflection of commercial expenses. It is worth noting that if these costs are not recognized in full, then the company is obliged to distribute them for certain types of expenses, which are established by the instruction on the application of the chart of accounts.
6
Calculate commercial costs as the turnover of the debit of sub-account 90 "Cost of sales" and credit account 44. Report the result in line 030 of the profit and loss statement in Form 2.
