Calculation of production costs

The cost of production, plus the cost ofrealization of the products manufactured, which are grouped and formed in accordance with the requirements of the legislation, are in the form of cost price. The cost price expresses the current costs.

The basis for its classification can be based on various characteristics. Depending on the degree of generalization of the initial information, the cost is differentiated:

- individual;

- branch;

- zonal.

Depending on the sources of data used when calculating the cost of production, the following types are distinguished:

- planned;

- actual;

- Provisional;

- normative.

Calculation of production costs of planned production is carried out when developing annual and other types of plans.

The calculation of the actual cost of production is made at the end of the year (reporting).

The provisional or expected cost is calculated on the basis of data (actual) for 3 quarters, as well as expected costs for the fourth quarter.

Calculation of production cost normativeis performed on a certain date according to the established norms of expenditure of resources (material), labor cost norms and wage rates. The standard cost price is used for intra-farm self-supporting relationships for the operational calculation of the deviation of actual calculations from the norms.

There are shop, production and commercial costs.

Calculation of the total cost of production includes the entire amount of costs:

- costs that are associated with production, as well as the work performed, services provided;

- costs (costs) associated with the use of resources (natural), the preparation of production, its development;

- with the improvement of technology, the organization of production, as a result of which the quality of the finished product improves;

- with invention and rational activity;

- with the maintenance of production;

- with production management;

- with the training of personnel;

- deductions to various funds (including social needs).

The sequence of calculations when calculating the cost of production.

The settlement system that calculates the cost of finished products, its specific types, is called a calculation.

Planned calculations begin with the development andrefinement of technological maps. In plant growing on the basis of such cards determine the need for monetary costs and labor costs for each individual culture, and in livestock - by the type of livestock. The costs of auxiliary production are taken into account, the prime cost of their products and services is determined. The costs necessary for the maintenance of fixed assets are calculated and distributed according to the calculation objects. The calculation and distribution of costs for seeds, fertilizers, production organization and management by types of products are carried out. The cost price of crop production: the average cost of green mass, hay, straw, silage, haylage. The cost of livestock products is planned, starting with milk.

The object of calculating the cost price are typesbasic and conjugated products, which are obtained from each culture, from each species of animals, works, services. The main products are the ones that are obtained when cultivating agricultural crops. At simultaneous reception of several kinds of production it is called conjugate. A side product is that which is of secondary importance. It is not calculated.

Calculation methods:

1. The method of direct counting.

2. The method of excluding costs (used in dairy cattle).

3. Method of coefficients (used on grasses).

4. Proportional distribution on economically justified basis.

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