Calculation of monetary costs per unit or group of items is called a cost estimate, which is presented in the form of a table.
Calculation allows you to determine the actual or planned cost of the product, as well as the basis for identifying costs for products.
Expenditures are grouped according to homogeneous groups that characterize one or another production process.
Determine the type of calculation required for the calculation. Counting the planned Calculation, Allocate costs for production and eachUnit of production, in the planned period. For a period of time, you can take a year, quarter or month. With the planned costing in the calculation, consider the norms of equipment productivity, labor, energy, fuel costs - all that is assumed when introducing innovations in production. Consider the calculation of the planned cost estimate when determining the cost of production in the future.
Normative Calculation, As well as the planned one, calculate in advance, up toThe beginning of manufacturing products, the provision of services. The norms of performance of works here should be considered current, without introduction of new technological developments. Note that the standard cost estimate must be recalculated over time (month, quarter or year) - this depends on the frequency of implementation of organizational and technical changes that have occurred as a result of lower costs of manufactured products.
If you want to calculate the calculation for the reporting period, in order to compare the results with the plan, use the reporting Calculation. Calculate the total amount of funds actually spentAnd the volume of output, services rendered. Determine the actual cost price of the finished product, compare it with the planned, identify the savings or overruns.