Tip 1: How to find the initial cost of products
Tip 1: How to find the initial cost of products
To find the initial cost of products,It is necessary to sum up in monetary terms the amount of resources expended. These include raw materials and semi-finished products, energy and fuel, labor remuneration and other costs for production and sales.
Instructions
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The purpose of calculating the initial cost of productsis an analysis of the efficiency of resource use in production. Based on this data, plans are being developed to optimize costs and save. A rather extensive evaluation of all areas of production is applied: the organization of labor, the level of capacities and technologies, the expediency of spending fixed assets,
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To find the initial cost you needcalculate the total cost estimate for the following categories of work, services and materials: • Start-up, i.e. preparatory measures for the development of new types of products, the formation of a production plan, the development of technologies, etc. • Marketing research • Recruitment and training • Human resources management costs • Direct production • Technology improvement, quality improvement • Sales. This category includes expenses for the creation or purchase of packaging, packaging, transportation of products to the place of sale, storage, promotional activities, etc. • Legal services • Other costs associated with the release of products and their turnover.
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As a rule, in any company existsSome structure of the initial cost, which reflects the individual types of costs. Such a classification by different calculation items allows us to identify the ratio of costs in the directions and analyze the degree of their influence on the initial price (without extra charge) of the goods. The purpose of such an analysis is to minimize costs, increase profits.
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At most industrial enterprisestwo values are calculated: the workshop initial cost and the total initial cost. The first consists of the following seven calculation items: • Raw materials and basic materials • Electricity for the operation of equipment • Salary of the main production staff (workers) • Supplements to the main staff for overtime, night shifts or holidays • Social deductions • Amortization and additional materials for the operation of equipment (oil, liquid for cooling, lubrication, etc.) • Other production costs for the shop.
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To find the full initial costproducts, you need to add three more to these articles: • General business expenses: support staff, rent of premises, consultants' services, etc. • Mastering the production of new product names • Other costs: marketing, advertising, etc.
Tip 2: How to analyze fixed assets
Basic facilities The enterprises are analyzed for the purpose of determiningeffectiveness of their use. In the process of analysis, calculate a number of coefficients and identify factors that affect the state of fixed assets. On the basis of calculations, management decisions are made to improve the efficiency of the use of fixed assets.
Instructions
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Determine the initial book value of fixed assets at the beginning and end of the analyzed period, using the data of the turnover-balance sheet on account 01 ("Fundamentals facilities"). Analyze whether any objects of fixed assets were put into operation during the calculated period. To do this, view the turnover on the debit of account 01 and find the value of fixed assets put into operation.
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Calculate the physical depreciation of fixed assets at the end of the analyzed period. To do this, divide the amount of accrued depreciation for all major facilitiesm (data of the turnover-balance sheet under the account02 "Depreciation of fixed assets") at their initial value (data of the turnover balance sheet under account 01). The coefficient can be calculated as a separate basic facilitiesm, and by their groups. The higher it is, the more worn out equipment.
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Determine the coefficient of extensiveuse of equipment according to the formula Kexst = Top / Top, where: - Tof - the actual operating time of the equipment; - Top - the standard operating time of equipment. The coefficient characterizes the degree of utilization of the equipment of the enterprise.
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Calculate the coefficient of intensive usefixed assets. It reflects the level of their use by performance. To calculate, use the formula Kint = Vf / Vn, where: - Vf - the actual output of the equipment by the equipment per unit time, - Vn - the normative production of the equipment by the unit per time unit.
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Actual production of products for the perioddetermine on the basis of accounting data on the number of products produced. The normative output is established on the basis of data on the performance of the equipment according to its technical documents.
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Calculate the indices of the integralThe productivity of fixed assets is determined by the formula Fo = Q / Fsr, where: - Q - the volume of production and sales of products - Fsr - the average annual cost of the main production assets of the enterprise. The coefficient characterizes the return on the use of cash on basic production assets per one ruble of these investments.
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Calculate the capital ratio according to the formula Fe = Фср / Q,where: - Fsr - the average annual cost of fixed production assets, - Q - the volume of production and sales of products. This indicator characterizes the level of money invested in fixed assets to produce the required volume of output.
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Define the index of laborformula Фв = Фср / Чпр, where: - Фср - average annual cost of the basic production assets; - Чпр - number of the basic workers occupied in manufacture. The higher this indicator, the better the technical armament and labor productivity in the enterprise.
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Calculate the renewal ratio of fixed assetsaccording to the formula Cob = Fvp / Fkp, where: - FVp - the cost of newly introduced fixed assets for a certain period; - Fct - the value of fixed assets at the end of the same period.
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Calculate the retirement ratio of fixed assetsby the formula Kvib = FvO / FNP, where: - FvO - the cost of retired fixed assets for a certain period; - Fnp - the value of fixed assets at the beginning of the period.
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Describe the increase in fixed assets forcalculation of their renewal by calculating the growth rate of fixed assets using the formula Kp = (Fvp - Fvib) / Fcp, where: - FVp - the cost of newly introduced fixed assets for a certain period; - FVB - the cost of retired fixed assets for a certain period; the value of fixed assets at the end of the same period.
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Calculate the given coefficients for the same period last year to analyze their dynamics for all major facilitiesm or for the selected group. Write a written opinion on the calculated indicators.
