Calculation of production costs

The costs of production, plus the costs of selling the products, which are grouped and formed in accordance with the requirements of the legislation, are in the form of cost. 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 receipt, used in those cases when the cost of production is being calculated, the following types are distinguished:

- planned;

- actual;

- Provisional;

- normative.

Calculation of the cost price of planned production is made when developing annual and other types of plans.

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

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

Calculation of the cost of production normative is made 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 in calculating the cost of production.

The settlement system, by means of which the cost of finished products, its specific types is calculated, is called the calculation.

Scheduled calculations begin with the development and refinement of technological maps. In plant growing on the basis of such maps determine the need for money 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 expenses necessary for the maintenance of fixed assets are calculated, 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 is the types of basic and related products that are obtained from each crop, from each species of animals, works, services. The main products are those that are obtained when cultivating agricultural crops. At simultaneous reception of several kinds of production it is called conjugate. The products that are of secondary importance are considered by-products. 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.