How the cost of services is calculated: an example of calculation. Cost of services

The cost price is an important indicator, in monetary form reflecting the actual costs of output, the provision of services and the implementation of the final result. With the help of cost, you can calculate the price of a unit of goods. The indicator is formed in the conditions of a specific production and reflects individual spending, technological conditions. For each industry there is a good example of calculation. The cost of the service will make it possible to make a more accurate impression of the importance of the indicator for the economic justification of efficiency, determining profitability.

Cost index in planning and cost reduction

To expand the scope of production, increase payments to engineering personnel and workers, it is very important to save money. As a result, a significant reduction in the cost of production, which affects the increase in savings to increase production capacity and increase the welfare of workers of the enterprise, is obtained.

It is impossible to overestimate the role of accounting, which at a certain stage makes the calculation of products. A special methodology for calculating the cost of services will allow timely take care of introducing appropriate measures to reduce production costs, identify inefficient and misuse of material resources.

Types of cost

When planning and conducting an analysis of the costs of producing different types of final products or services, the estimated cost indicators are applied:

• Planned;
• Normative;
• Actual.

The target figure is calculated on the basis of the projected output, while economic rules and regulations apply. Planned standards are obtained if the calculation of the cost of services of an enterprise, taking into account the future values of the marginal cost of production of various types of products, is performed.

The normative indicator is obtained if the methods for calculating the cost of services in the manufacture of goods include the mandatory application of existing standards at a particular enterprise, approved by estimates management. The calculation uses the norms for the raw material consumption, and the determination of the amount of wages takes place taking into account the established rates for individual work.

Actual accounting indicators are identified on the basis of accounting information after the end of the reporting period and at the end of the production cycle, as defined by the calculation example. The cost of the service includes actual spending on the release of goods or work performed. It is this type of cost that is the basis for conducting an economic audit, planning for future short or long production periods.

Calculation

Calculation is understood as the interaction of selected methods and methods, allowing to calculate the cost of a unit of goods, services or work. Calculation is the calculation of the cost of the service. An example of its composition allows us to show how to obtain the price of many independent accounting objects. Calculation is done for the monetary valuation of all components of general accounting at the enterprise.

Calculation is the basis for calculating unit prices, taking into account the cost of production. At each enterprise, based on the specifics of production, accepted units of goods, subject to calculation. It can be 1 piece, 1 meter, sometimes for a unit are taken tens or hundreds of parts, if they are produced in one cycle.

Types of Calculation Items

In each specific calculation, the features of production are reflected, but in all cases certain articles are common in which the cost of various services is calculated:

• Materials, raw materials, components, fasteners;
• Fuel and energy resources used in the execution of the technological cycle;
• The size of the wages of workers employed in the production;
• Taxes on wages of production workers;
• Expenses for the organization of general production;
• Other expenses for production;
• Private and commercial spending.

Calculation object

Using the calculation, the price of the service is determined, as shown in the calculation example. The cost price of the service is calculated depending on the actual price for a certain product of production. In this case, not only the cost of the final product is determined, but also the costs for the initial, intermediate cycles, as well as the technological phases can be calculated.

In other cases, the object of calculation is the products produced by the enterprise at different stages of production, manufactured in different shops and divisions, or finished works, services, goods.

Components of the accounting document

Calculation of the cost of the service, an example of which for some areas is given below, includes certain data in the costing objects:

• Goods and works of auxiliary shops used for the needs of the main production.
• Intermediate semi-finished products of the main divisions, used at the final production stages.
• The goods of separate shops for definition of economic results.
• Issue of a batch of products determined by specific conditions or a period of time.
• Units of semi-finished products sold to other enterprises.
• Units of finished goods intended for sale on the market.

Costing plan

Relying on the generally accepted calculation design, data is entered into spreadsheets. In this order, the cost of the service is calculated. Example - Excel - an electronic settlement program, which is best suited for determining the unit cost of production.

Return of production waste in money equivalent is considered as a percentage of the total amount of materials and components used. The number of percent is determined by the economic justification of production for the previous periods. To find out the amount of expenses for the payment of additional wages, take the basic salary and calculate the percentage (with a salary of more than 200 thousand rubles, the required size will be 10%, less than 200 000 - raise the amount to 15%).

When calculating accruals on wages, the additional 10% introduced since 2015 is not taken into account. Includes 30% of the total amount of additional and basic salary. Maintenance of production equipment is considered at 5% of the amount of basic pay. The amount of general economic expenses is 9% of the average wage. General production costs are taken at 18% of the amount (25% of the basic salary and 75% of the additional).

The production cost is calculated in the amount of the above costs and accruals, only the amount of waste returned to the warehouse is taken from it.

Non-production costs are estimated at 3% of the cost of production. Adding to the cost of the received costs is the cost of services. The calculation formula will be incomplete if profit is not taken into account, determined as a percentage of the total cost price. To calculate the wholesale price add the manufacturer's profit and the full cost price, from the received indicator is determined by the VAT.

Calculation of the cost of transportation services

To benefit from the services of a transport enterprise or firm, a company-employer needs to have information about the cost of one machine-hour of the mechanism.

This indicator ultimately determines the cost of services. The calculation formula takes into account the following criteria:

• The cost of transport when it is put on balance;
• The amount of deductions for the depreciation of the mechanism;
• Costs for planned and sudden repairs, maintenance and diagnostics;
• The cost of lubricants and fuel materials;
• The size of the driver's or driver's salary taking into account the deductions;
• Amount of overhead.

Example of calculating the cost of one car-hour

Next, the cost of machine-hour is calculated and an example of calculation is given. The cost of the service is defined as follows:

• The initial cost of the truck crane is 9.9 million rubles;
• Term of use - 59 months;
• The average number of working hours per month is 164;
• Approved rate of maintenance expenditure - 20%;
• Fuel consumption for 1 car-hour - 13.9 liters;
• The tariff rate for payment of work is 145 rubles per hour;
• The price of 1 liter of fuel and lubricants - 35.0 rubles;
• Norm on 100 materials - 2,1 l of lubricant;
• The price of lubricant is 155.6 rubles;
• Overhead costs - 90% of the salary fund.

The cost of fuel and lubricants is calculated at the specified rates and prices, the amount of payment at the rates and overhead are added. The received sum is divided on worked time for definition of cost of the machine-hour.

Approximate calculation for bath services

The calculation of the cost of services for a bath is made using the example of one institution, in which 45 visitors are accommodated. The planned arrival of clients for the year is calculated from the number of 5 600 people. Direct costs contain a salary of 825.2 thousand rubles and an accrual to the payment fund - 249 000, which in the amount of 1074.2 thousand.

Composition of guild bathing costs

To determine the amount of additional costs for the maintenance of the shop are taken (in thousands of rubles):

• Fuel (fuel oil) at 1100;
• Water at 17.5;
• Spent electricity at 119.4;
• Payment of sewerage by 15.2;
• General economic expenses by 101.2;
• Occupational safety measures - 14.2.

The total amount is 1367.5 thousand rubles.

This is an approximate calculation of the cost of the service. An example of calculation will continue in that direct and shop costs are added up, and the expense of funds for maintaining a bath per year is 2441.7 thousand rubles. Approximately in this scheme, the cost of hairdressing services is calculated, the example of which consists of the same cost items as for a bath.

Cost of services of medical institutions

The technology used to calculate the cost of medical services, using the example of simple treatment in an outpatient clinic, is given below. To do this, use the standard established concepts, namely: the time of the procedure, the number of health workers, their qualifications, the financial costs of the necessary drugs. The cost price of a simple service in the medical industry is determined by addition:

• Salaries of a medical worker per one procedure;
• Tax charges for this amount;
• Direct costs for the provision of services (drugs, inventory, dressing materials);
• The amounts of overhead expenses calculated according to the approved methodology.

To perform the calculation of the cost of medical services on the example of complex treatment, you must follow a certain order. First of all, the obtained costs of simple procedures that form part of complex treatment are added, and a separate calculation is made for each of them.

The determination of the cost of the whole set is calculated as a completed case of treatment. For stationary hospitals, such a completed case is a cured patient. Ambulatory institutions and polyclinics perform various services (examination, procedures, massage, injection, physiotherapy, etc.).

Sometimes it is required to calculate the cost of a whole range of services, including several complex and simple procedures. In this case, the calculation takes into account the cost of each service separately, then add them.

In conclusion, it is worthwhile to say that the calculation of the cost of the services of any institution or production enterprise is mandatory conducted by accounting staff. In connection with the increase or decrease in the market value of materials, a change in the procedure for calculating wages or tax conditions, the calculation should be carried out taking into account new data. This is necessary to ensure that the company was able to clearly determine the profitability of its work, and customers or buyers received a reasonable cost of the service provided to them or purchased goods.