The calculation of cash costs per unit or group of units is called a calculation, which is presented in tabular form.
The calculation to determine the real cost of the product or planned, as well as the basis for the identification of the products cost.
Costs are grouped by homogeneous groups, characterizing those or other manufacturing processes.
Decide for yourself when calculating the required type of calculation. Counting planned calculation, Distribute the costs of production and eachunit, in the planned period. Over the period of time you can take a year, quarter or month. When planning, consider the calculation based equipment performance standards, labor costs, energy, fuel - all that is expected when introducing innovations in production. Consider the calculation of the standard cost estimate in determining the cost of production in the future.
normative calculation,, Expect to advance as planned, tostart of production of goods, rendering of services. Standards of work here consider the current, without the introduction of new technological developments. Note that the standard calculation shall be subject to recalculation in time (month, quarter or year) - it depends on the frequency of the introduction of organizational and technical changes that have occurred as a result of lower costs of production.
If you want to count calculation for the reporting period in order to compare the results with the plan, using the balance sheet calculation. Count up the actual buckand the volume of manufactured products and rendered services. Determine the actual cost of the finished product, compare it with the planned, identify cost savings or cost overruns.