Material cost formula. Material costs. Why the profitability ratio is calculated

One of the most popular concepts of commerce, economics and entrepreneurship is the formula for the cost of creating and selling products. The indicator is explained as the total number of funds spent by the company for the production and subsequent sale of a service or product, in strict dependence on the sector of the economy in which the company operates.

Calculation: Existing Waste Cost Types and Types

Today, the cost is divided into marginal and average (in other words, the total cost).

Full cost, means the volume of all production waste of the enterprise, including commercial, aimed exclusively at the production process.

The marginal cost indicator is the unit cost of the product created.

Key types of costs:

• Workshop... It refers to the total amount of all expenses of the firm, incurred by all of its production structures that have a direct impact on the creation of the product.
• Production... It takes into account the company's expenses incurred by all involved structures of the company, as well as general and targeted spending.
• Full cost implies that in addition to the costs of the enterprise for organizing the entire production process of releasing a product or service, money intended for the final sale of the released product is entered in the line of waste. In other words, to the production cost of waste are added the costs necessary to build logistics, deliver the goods to the end consumer.

In addition to the above types, concepts such as the average industry, individual, actual, as well as full cost are often used.

Structure

The architecture of the cost of waste of the company is built on the basis of the following structural indicators:

• Wage. Depending on the deductible cost, wages can be taken into account for support personnel, the main class of workers, junior maintenance and intellectual personnel.
• Deductions for the depreciation of the main assets of the enterprise (repair of buildings, improvement of the adjacent territory).
• Waste on the organization and conduct of social events.
• Material expenses of the company. The following types are credited: purchase of raw materials, electricity, general production costs, purchase of components and production equipment.
• Waste on the development and implementation of a marketing strategy.

The following balance sheet items are taken into account in the calculation process:

1. Electricity and fuel used in the process of creating the manufactured product.
2. The approved salary of the main personnel of the company.
3. Key materials used in the production of a product (for example, components, semi-finished products, units).
4. General production costs aimed at delivering the product to consumers (sale), payment of employees involved in the repair of production facilities and fixed assets of the company (premises), intra-production waste.
5. Depreciation deductions in favor of the main production fund.
6. Social expenses of the company.

Also taken into account are the costs of paying for the services of contractors, travel allowances and administrative expenses for the maintenance of the management apparatus. The calculation of the cost of spending on creating a product can be different depending on which sector of the economy the company operates in.

The main goals of cost planning are to identify and use the available reserves to reduce production costs and increase on-farm savings. The plan (estimate) for the cost of production is drawn up according to the same rules for all enterprises. The rules contain a list of costs included in the cost of production, and determine the methods for calculating the cost.

The plan for the cost of production includes the following sections:

1. Cost estimate for the production of products (compiled by economic elements).

2. Calculation of the cost of all commodity and products sold.

3. Comparison of planned cost estimates of individual products.

4. Calculation of the reduction in the cost of commercial products by technical and economic factors.

Common to all industries is the procedure for including in the cost of production only those costs that are directly or indirectly related to the production of products. It is impossible to include in the planned cost of production costs that are not related to its production, for example, costs associated with servicing the household needs of the enterprise (maintenance of housing and communal services, costs of other non-industrial farms, etc.), overhaul and construction and installation work , as well as the costs of cultural and household purposes.

Not included in the planned cost and some other costs, for example, non-productive costs and losses due to deviations from the established technological process, manufacturing defects (losses from defects are planned only in foundry, thermal, vacuum, glass, optical, ceramic and canning industries, as well as especially complex productions of the latest technology in minimum dimensions according to the norms established by the parent organization).

In the plan of the enterprise, a target is determined to reduce the cost of comparable products. It is expressed as a percentage of production cost reduction in relation to the previous year. It may also indicate the amount of planned savings resulting from a reduction in the cost of comparable products.

The cost of production is characterized by indicators expressing:

a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period;

b) costs per unit of volume of work performed, costs per 1 rub. marketable products, costs per 1 rub. regulatory net production.

Depending on the volume of costs included, they are distinguished cost price:

1) workshop (includes direct costs and general production costs; characterizes the costs of the workshop for the manufacture of products);

2) production (consists of the shop cost and general operating costs; indicates the costs of the enterprise associated with the release of products);

3) full ( production cost, increased by the amount of selling and selling expenses; characterizes the total costs of the enterprise associated with both production and sales of products).

The level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production, etc.

The economic (imputed) costs of the intended resource used in production are equal to its cost (value) in the most optimal way of using it for the production of goods.

Calculation at the enterprise, regardless of its type of activity, size and form of ownership, organized according to certain principles:

1) scientifically based classification of production costs;

2) the establishment of cost accounting objects, costing objects and costing units;

3) choice of distribution method indirect costs and anchoring this method in accounting policy enterprises for the financial year;

4) differentiation of costs by periods at the time of their commission, without reference to cash flows;

5) separate accounting for the current costs of production and for capital investments (the federal law dated 21.11.1996 No. 129-FZ (as amended on 28.11.2011) "On accounting");

6) the choice of the cost accounting and calculation method.

The choice by the enterprise of the method of accounting for production costs is carried out independently and depends on a number of factors: industry affiliation, size, technology used, product range.

The classification of methods of accounting for production costs and calculating the cost of production assumes:

1) completeness of cost accounting (full and partial cost price, cost price at variable costs);

2) objectivity of accounting, cost control (accounting for actual and standard cost, "standard cost" system);

3) object of cost accounting (process-by-process, by-pass and order-by-order methods).

The unit cost is determined by dividing the total costs for the reporting month by the amount of products produced during this period and is calculated using the formula:

C \u003d Z / X,

where C is the unit cost, rubles;

З - total costs for the reporting period, rubles;

X - the amount of products produced during the reporting period in kind (units, tons, m, etc.).

The calculation of the unit cost is carried out in three stages:

1) the production cost of all manufactured products is calculated, then the production cost of a unit of production is determined by dividing all production costs by the number of manufactured products;

2) the amount of administrative and commercial expenses is divided by the amount of products sold during the reporting month;

3) the indicators calculated in the first two stages are summed up.

However, in enterprises that produce one type of product (in the absence of semi-finished products own production) and have a certain amount of finished goods not sold to the buyer, a simple two-step calculation method is used.

Production cost by method simple two-step calculation calculated using the following formula:

C \u003d (W pr / X pr) + (Z control / X prod),

where C is the total cost of production, rubles;

З pr - total production costs of the reporting period, rubles;

X pr - the number of units of products produced in reporting period, PC.;

X prod - the number of units of products sold in the reporting period, pcs.

If the production process consists of several stages (redistributions), at the exit from which there is an intermediate warehouse of semi-finished products, and from redistribution to redistribution the stocks of semi-finished products change, then use the method multi-step simple costing... The calculation of the unit cost is carried out according to the following formula:

C \u003d (W pr 1 / X 1) + (З pr 2 / X 2) + ... + (З control / X prod),

where C is the total cost of a unit of production, rubles;

З pr 1, З pr 2 - total production costs of each redistribution, rubles;

З upr - administrative and commercial expenses of the reporting period, rubles;

X I, X 2 - the number of semi-finished products manufactured in the reporting period by each redistribution, pcs;

X prod - the number of units sold in the reporting period, pcs.

The object of costing is the product of each completed redistribution, including those redistributions in which several products are simultaneously obtained. As a result of the sequential passage of the starting material through all processing stages, finished products are obtained, at the exit from the last processing there is not a semi-finished product, but a finished product. The industry uses two options for accounting for production costs: semi-finished and non-semi-finished.

The costs of manufacturing semi-finished products, parts and assemblies are accounted for by workshops in the context of expense items. The added costs are reflected for each workshop (redistribution) separately, and the cost of raw materials is included in the cost of production of only the first conversion. With this option for accounting for production costs, the unit cost of finished products is formed by summing up the costs of workshops (redistributions), taking into account their share in the manufacturing process.

The non-semi-finished accounting method is simpler and less laborious than the semi-finished one. Its main advantage is in the absence of conditional calculations that decipher the costs of previous workshops and redistributions, which increases the accuracy of the calculation.

Note!The advantage of the semi-finished accounting method is the availability of accounting information on the cost of semi-finished products at the exit from each redistribution (it is necessary when selling them). This does not require the simultaneous inventory of work in progress throughout the enterprise.

The costs of the enterprise associated with the production and sale of products are conventionally divided into two large groups: direct and indirect.

Direct costs include direct material costs and direct labor costs. They are called direct because they can be directly attributed to the cost object. Allocating indirect costs to a product requires special tricks.

The first element of direct costs is the actual consumption of materials for the reporting period, which is determined by the formula:

R f \u003d O np + P - B - O kn,

where R f is the actual consumption of materials for the reporting period, rubles;

О np - the balance of materials at the beginning of the reporting period, rubles;

P - documented receipt of materials during the reporting period, rubles;

B - internal movement of material during the reporting period (return to the warehouse, transfer to other workshops, etc.);

About kp - the balance of materials at the end of the reporting period, determined according to the inventory data, rubles.

The actual consumption of materials for each product is determined by distributing them in proportion to the standard consumption.

The second element of direct costs is the wages of basic production workers with the corresponding charges for it.

For calculation wages for employees on a time-based wage system, time sheets are used. In the conditions of piecework wages, various systems of accounting for the production of pieceworkers can be applied. For example, the system of operational accounting of production provides for the acceptance, counting and recording of information about the production of a worker (brigade) in primary documents by the controller and foreman after each operation.

In the conditions of small-scale and individual production, the main primary document for accounting for production is a piecework order. It reflects the task, its implementation, job category, hours worked, rate and amount of earnings.

Serial production primary documents are route sheets or maps. They record the launch into production and processing of a batch of blanks in accordance with the established technological process. When transferring a batch of parts from workshop to workshop, a route sheet is also transferred with them.

Workers' production is defined as the remainder of parts or blanks at the beginning of the shift, increased by the number of parts transferred to the workplace per shift, minus the remainder of unused or unassembled parts at the end of the shift. The output of each worker calculated in this way is drawn up in reports or production records. After multiplying the piece rate by the actually achieved output, the size of the accrued wages of the pieceworker is obtained.

In practice, the following bases are used to allocate production overheads between cost carriers:

1) working hours of production workers (man-hours);

2) wages of production workers;

3) equipment operating time (machine hours);

4) direct costs;

5) the cost of basic materials;

6) the volume of products manufactured;

7) distribution in proportion to the estimated (normative) rates.

The most important principle of choosing the method of allocating overhead costs is the maximum approximation of the distribution results to the actual cost for given view products.

One of the alternatives to the traditional domestic approach to calculation is the approach when cost objects are planned and taken into account. incomplete, limited cost... This cost price can only include direct costs and be calculated based on only production costs, that is, costs directly related to the production of products (works, services), even if they are indirect. In each case, the completeness of the inclusion of costs in the cost is different. However, common to this approach is that some types of costs related to the production and sale of products are not included in the calculation, but are reimbursed in total from the proceeds.

One of the modifications of this system is the direct-cost system. Its essence lies in the fact that the cost price is taken into account and planned only in terms of variable costs, that is, only variable costs are distributed among cost objects. The rest of the costs (fixed costs) are collected on a separate account, they are not included in the calculation and are periodically debited to financial results, that is, they are taken into account when calculating profits and losses for the reporting period. Inventories are also assessed by variable costs - balances of finished goods in warehouses and work in progress.

Example 1

The initial data for costing are presented in the table.

The normative method of cost accounting and costing is characterized by the fact that a preliminary standard costing is drawn up at the enterprise for each type of product, that is, a cost estimate calculated according to the rates of material consumption and labor costs in force at the beginning of the month.

Standard costing is used to determine the actual cost of production, estimate production defects and the size of work in progress. All changes in the current norms are reflected during the month in the normative calculations. The norms can change, for example, decrease, as production is mastered and the use of material and labor resources improves.

Accounting is organized in such a way that all current costs are subdivided into consumption by norms and deviations from norms.

The system of normative (standard) costs serves to assess the activities of individual employees and the organization as a whole, prepare budgets and forecasts, and help make a decision on setting real prices.

Distribution scheme indirect costs as follows:

1. Select the object to which overhead costs are allocated (product, product group, order).

2. The choice of the distribution base for this type of indirect costs - the type of indicator used to allocate costs (labor costs, basic materials, occupied production areas, etc.).

3. Calculation of the ratio (rate) of distribution by dividing the amount of distributed indirect costs by the value of the selected distribution base.

4. Determination of the amount of indirect costs for each object by multiplying the calculated value (rate) of the distribution of costs by the value of the distribution base corresponding to the given object.

Example 2

The general production costs of the enterprise, subject to distribution over several orders that were completed within a month, are 81,720 rubles.

The direct costs accounted for when completing the order were:

1) material costs - 30,000 rubles;

2) the cost of remuneration of basic production workers - 40,000 rubles.

The distribution base is the cost of wages for basic production workers (including salary taxes). In general, for the organization for the same period, the base was 54,480 rubles. (40,000 × 36.2%).

The distribution rate (C) will be determined by the following formula:

C \u003d HMO / Z,

where OPP - general production costs;

З - wages of the main production workers.

IN in this case C \u003d 81 720/54 480 \u003d 1.5 (or 150%).

Based on the distribution rate, overhead costs are charged to specific orders (items, products). HMO \u003d З × С \u003d 40,000 × 1.5 \u003d 60,000 rubles.

After that, the amount of direct and general production costs is determined (as the production cost of fulfilling an order): 30,000 + 40,000 + 60,000 \u003d 130,000 rubles.

But such a distribution scheme is not always linked to the process of organizing production, and in this case, more complex calculation methods are used. For example, general production costs are first divided by places of origin (workshops, departments, etc.), and then only by orders.

However, when choosing a distribution base, it is necessary to observe the principle of proportionality in order to maintain a fair and rational distribution of costs for orders (products, etc.), namely: the size of the selected distribution base and the amount of distributed costs must be in direct proportional relationship to each other.

For example, the larger the distribution base, the greater the cost to be allocated.

The difficulty is that finding such a basis for heterogeneous indirect costs is almost impossible in practice. In order to make allocation more reasonable for different types of overhead costs, different allocation bases can be applied, for example, the following:

1) the cost of labor remuneration of the AUP is distributed in proportion to the salary of the ODA;

2) the costs of repairing and maintaining general production buildings are distributed in proportion to the area of \u200b\u200bthe production unit;

3) the costs of operating and maintaining equipment are distributed in proportion to the operating time and cost of this equipment;

4) the costs of storing materials are distributed in proportion to the cost of materials;

5) the business expenses of the enterprise are distributed in proportion to the proceeds from the sale for a certain period of time.

Example 3

Let's use the data from the previous example, but add overhead:

1) labor costs of the AUP - 50,000 rubles;

2) rent for industrial premises and payment of utilities - 105,000 rubles;

3) business expenses of the enterprise - 35,000 rubles.

Production area - 60% of all production areas.

The share of proceeds from the order is 30% of the total proceeds of the entire enterprise for the period under review. The share of labor costs for this order is 35% of the total labor costs of production workers of the enterprise.

The cost of the order under these conditions will be the following allocated amounts:

1) labor costs of the AUP - 17,500 rubles. (50,000 × 35%);

2) rental costs and utilities - 63,000 rubles. (105,000 × 60%);

3) commercial expenses - 10,500 rubles. (35,000 × 30%).

Let us determine the amount of direct and general production costs (production cost of order fulfillment): 30,000 + 40,000 + 17,500 + 63,000 + 10,500 \u003d 161,000 rubles.

In this case, the result obtained is more accurate than in example 2, but the process of determining it is more laborious.

Process-by-process calculation method it is used mainly in the production of homogeneous products or where for a long time the products are processed through several production stages, which are called redistributions (in the service sector (in catering establishments) and in enterprises using a self-service system). The process-by-process method of calculation allows all production costs to be grouped by departments (by production processes).

Example 4

Furniture assembly consists of two stages (redistributions), each of which is processed. Labor costs of production personnel (Z) are: Z 1 \u003d 20,000 rubles; З 2 \u003d 31,000 rubles.

Materials are included in production, respectively: M 1 \u003d 80,000 rubles; M 2 \u003d 62,000 rubles.

At the end of the first stage, 200 pieces are formed. blanks, of which only 150 pieces are for further processing. (the remaining 50 pieces are used in the next reporting period). At the end of the second stage, the output is 140 pcs. furniture.

We will determine the cost of furniture after each stage of the production process and the cost of 1 piece. furniture after the second stage of processing.

After the first stage, the cost of 200 pcs. blanks will amount to 100,000 rubles. (80,000 + 20,000).

Cost of 1 pc. blanks - 500 rubles. (100,000/200).

Cost price 150 pcs. furniture for further processing (ZI) will amount to 75,000 rubles. (500 × 150).

Let's determine the costs for 150 pieces. furniture after the second stage: М 2 + З 2 + З I \u003d 62,000 + 31,000 + 75,000 \u003d 168,000 rubles.

Cost of 1 pc. furniture will be 1200 rubles. (168,000/140).

The example reflects only the production cost, excluding the AUP and selling expenses.

When two or more products are produced simultaneously in the process, the elimination method or distribution method is used for calculation. It is problematic to distribute the costs of the first stage of processing among the products in the subsequent stages.

When calculating by elimination one of the products is selected as the main one, the rest are recognized as secondary. Then only the main product is calculated, and the cost of by-products is deducted from the total costs of the complex production. As a result, the resulting difference is divided by the amount of main product received.

The cost of by-products is determined by the following indicators:

1) market price by-products obtained at the separation point;

2) the possible sale cost of by-products at the point of separation;

3) standard cost of by-products;

4) indicators of by-products in physical terms (product units), etc.

Example 5

Production consists of two stages (redistribution). After the first stage, the production process is divided into two products, each of which undergoes independent processing. At all stages, the costs of processing are carried out, consisting of the cost of labor of production personnel: З 1 \u003d 20,000 rubles; З 2-1 \u003d 15,000 rubles; З 2-2 \u003d 25,000 rubles.

Basic materials are included in production at the first stage, additional materials are used at the second production stage for each product: M 1 \u003d 80,000 rubles; M 2-1 \u003d 30,000 rubles; M 2-2 \u003d 45,000 rubles.

After the first stage, 200 pieces are formed. blanks of option 1 and 30 pcs. blanks of option 2. All blanks obtained after the first stage go to further processing. By peer review the market price of furniture of option 1 at the point of division is 600 rubles / piece, furniture of option 2 - 40 rubles / piece.

After the second stage, 145 pieces are formed. furniture option 1 and 10 pcs. furniture of option 2. It is necessary to determine the unit cost of furniture in option 1. The decision was made on the basis that its market price and production volume are higher than that of furniture in option 2.

After the first stage, the costs of integrated production (Зкп) will amount to 100,000 rubles. (80,000 + 20,000).

The cost of a unit of product 1 at the point of separation (C 1-1) can be determined by the formula:

С 1-1 \u003d З кп / К 1,

where З кп is the cost of furniture in option 2;

K 1 - the received amount of furniture of option 1.

С 1-1 \u003d (100,000 - 30 × 40) / 200 \u003d 494 rubles / piece.

After the second production stage, the cost of 100 pcs. furniture of option 1 will be the costs that came from the first stage, plus the costs of materials for stage 2 plus the costs of processing stage 2: 494 × 200 + 30,000 + 15,000 \u003d 143,800 rubles.

Cost of 1 pc. furniture option 1 - 1438 rubles. (143 800/100).

Then the calculation can be repeated by accepting the furniture of option 2 as the main one.

Using distribution method the cost of both products is calculated.

Example6

The initial data are the same as in example 5. The cost of products after the first processing is determined by the formulas:

1) for the first furniture option:

С 1-1 \u003d (З кп × Furniture cost of option 1 / The sum of the costs of all received furniture options) / К 1.

С 1-1 \u003d (100,000 × 600 × 200) / (600 × 200 + 40 × 30) / 200 \u003d 495 rubles / piece;

2) for the second furniture option:

С 1-2 \u003d (З кп × Furniture cost of option 2 / The sum of the costs of all received furniture options) / К 2.

C 1-2 \u003d (100,000 × 40 × 30) / (600 × 200 + 40 × 30) / 30 \u003d 33 rubles / piece.

Further calculation of the cost of each product after the second production stage is similar to the calculation using the elimination method.

The choice of the calculation method largely depends on the characteristics of the production process and the types of products. If it is a product of the same type that moves from one production site to another in a continuous flow, a process-based costing method is preferred. If the production costs of various products differ significantly from each other, then the use of such a calculation method cannot provide accurate information on production costs, and in this case, the order calculation method must be used. In some cases, a mixed version of using the two systems is also possible, depending on the nature of the movement of products through production sites.

O. I. Sosnauskiene,
chief of PEO

Direct material costs are costs that are associated with the production of goods, the performance of work and the provision of services. Each organization has the right to establish its own list of such MoH.

Accountant is a universal profession, specialization in it is only temporary, when the accounting department and the company are large and each specialist is engaged in a separate area. So that employees do not lose versatility and useful skills, experienced chief accountants try to regularly change their places. And then the specialist who dealt wages, we have to remember how to correctly calculate material costs, and what they are. Let's refresh the basic knowledge together and start with the concept itself.

What it is

The concept of material costs (MH) is in both accounting and tax accounting. According to the norms of article 254 of the Tax Code of the Russian Federation, material costs include the following items:

• expenses for the purchase of raw materials, materials and components;
• expenses for the purchase of fuel, water, energy of all types consumed for technological purposes;
• expenses for the purchase of works and services of a production nature;
• losses from shortage and damage to inventories within the limits of natural loss rates;
• other expenses.

The list of what is included in material costs is closed in tax accounting. In accounting, the concept of MH is defined in clause 8 of PBU 10/99 "Organization's expenses", but without a list. For this reason, each organization has the right to establish the interpretation of the concept in accounting on its own and be sure to prescribe the list in the accounting policy. In fact, these will be the same expenses that are spelled out in the Tax Code of the Russian Federation, taking into account the specifics of the company's activities.

Types and classification

It would seem that everything is simple: there is an established list, and we are guided by it. But in practice, there is still a division of the Ministry of Health into:

• straight;
• indirect.

This gradation is provided and tax accounting... In particular, article 318 of the Tax Code of the Russian Federation. True, taxpayers have the right to independently establish a list of direct MHs, but in compliance with the established requirements for them. According to the norms of the Tax Code of the Russian Federation, direct material costs include:

• expenses of the organization for the purchase of raw materials and materials directly used in the production of goods (performance of work, provision of services), which are a necessary component or form the basis of products;
• expenses of the company for the purchase of components undergoing installation, or semi-finished products undergoing additional processing.

Balance and accounting

To display material costs (line in the balance sheet No. 1210), the accountant sums up the balances for several accounts at once:

• 20 "Main production";
• 21 “Semi-finished products of our own production”;
• 23 "Auxiliary facilities";
• 29 " Service production and farms "on reporting date denotes the remainder of the work in progress (WIP);
• 28 "Manufacturing defects".

As determined by order of the Ministry of Finance dated 02.07.2010 No. 66n, accounting for material costs in accounting is reflected in these accounts. Turnovers during the month also pass through accounts 25 "General production expenses" and 26 "General business expenses", but these accounts do not have a balance at the end of the month.

Calculation of the formula for profitability

Since the MoH directly affects the cost of production, and therefore the profitability of the organization, it is necessary for them to analyze and calculate the coefficients. Most often, this is not done by accountants, but by economists. They calculate the profit per MZ ruble. The material cost formula used by specialists uses the following data:

• PMZ - profit per 1 ruble of metal of a particular product;
• P - profit from the sale of this product;
• MZ - for products sold.

The formula looks like this:

The result obtained makes it possible to calculate the profitability of production, that is, to find out how much it will be possible to earn from each ruble spent or, conversely, to lose (which is highly undesirable).

In addition, the so-called total material consumption is determined, which is calculated as the ratio of the MH to the total amount of costs incurred for the production of goods. This value shows the share of MZ in the total cost of production. But it should be remembered that other costs also have an impact on the cost price, and therefore on the profitability: the maintenance of the administrative apparatus, transport, etc.

MoH budget

Determination of all possible direct costs is the budget of direct material costs: it is necessary for the organization to plan its activities. Not only economists, but also an accountant take part in budgeting, since in order to determine the exact results, it is necessary to calculate not only the balances of materials and other stocks, but also the amount accounts payable for them and the schedule of its repayment. By joint efforts it is possible not only to draw up the current budget for material costs, but also to calculate it for a certain period of time, which makes it possible to determine the company's need for finance for the purchase of materials. Timely financing in the right amount is an insurance against production stoppages due to a lack of raw materials.

Specificity of conducting accounting the company assumes that each organization itself establishes a list of material costs and fixes it in its accounting policies. Accounting for material costs at the enterprise at the same time is unified on accounts 20-29 of the plan established by the Ministry of Finance. Therefore, there are certain methods of how to calculate material costs on the balance sheet and, on their basis, derive the main coefficients for assessing the company's activities.

Let's look at the regulated reporting forms and determine how to find material costs in the balance sheet.

His asset looks like this:

As you can see, there is no line for material costs in the balance sheet, although there are several accounts for their calculation in accounting:

• 20 main production
• 21 accounting of semi-finished products
• 23 auxiliary production
• 25 and 26 - general production and business expenses
• 29 service farms

According to PBU 4/99, accounts 25 and 26 have no balances, and are closed at the end of each reporting period. It turns out that for material costs, the calculation formula is based on the balances of accounts 20-23, 29, and is reflected in the balance sheet on the "Inventories" line of Section II of the Asset. It is this position that is fundamental in building cost forecasts, costing and analyzing efficiency. It is generally accepted that material costs in the balance sheet are a line with code 1210, if you use regulated coding, or "Inventories" by its name in the form 0710001 according to OKUD.

Analysis of the efficiency of the enterprise in terms of costs

To estimate the costs of a firm, the following values \u200b\u200bare used:

• Profit per ruble of material costs

The amount of profit per 1 rub. MZ is the main indicator of the efficiency of materials turnover in a particular production. It is calculated as the ratio of profit from the main activity to the amount of material costs incurred. For example, if you need to calculate this parameter for reporting for the past year, you need to take profit / loss from sales on line 2200 of the statement of financial results

and relate it to the amount of reserves in section 4 of the explanatory note to the balance sheet:

Please note that in this section, stocks should be reflected by groups or types, for example: raw materials, goods for resale, basic materials, finished products, "Unfinished". Thus, it is possible to calculate the profit per 1 ruble of material costs in the context of any expense of the main production.

• Material consumption parameter of products

Material consumption is calculated as the ratio of material costs to manufactured products in its cost estimate. The calculated value characterizes the volume of the WU per unit of the manufactured product. When assessing the dynamics of the indicator, its decline is assessed positively, and growth - negatively.

• Material efficiency per unit of product

If material consumption is the ratio of material costs to the cost of output, then material output is determined as a result of dividing the cost of production of a batch of products by materials spent on its creation and other material costs. This parameter characterizes how many products were produced in value terms from each ruble of the consumed resource.

The share of material costs to the total cost price shows the dynamics of material consumption, and if the formula is Pr / MZ for profit per ruble of material costs, then to calculate the specific weight it is necessary to correlate MZ / Cst full, where Cst full is the total cost of production.

All the main indicators in dynamics can be expressed in terms of coefficients that will clearly show the growth / increase or decrease in output and / or costs, therefore the calculation of material costs is carried out both in absolute and relative terms. The correct formulation of statistical studies will allow you to understand how wisely the business is being conducted and whether there are resources for increasing profits. The increase in material costs indicates not only an increase in product output, but also ineffective use resources and the rise in price per unit. For the coefficient of material costs, the calculation formula is usually used as follows: correlate the actual amount of material costs to its planned parameter. The resulting value characterizes how economically the resources are used, whether there is an overrun. The coefficients of total material costs can be more than one, then economists will fix the overspending, but if the indicator is less than one, the resources are used sparingly. Accounting for material and labor costs in dynamics is carried out precisely from the point of view of management efficiency.

• Return on material costs

If we talk about the profitability of the Ministry of Health, then this indicator shows how much real income is received from 1 ruble of material resources invested. As a rule, to calculate it, the amount of net profit and the total costs of a material nature are correlated.

Return on Cost Based on Financial Statements

Accounting for material and labor costs involves monitoring the effectiveness of their use. Let's look at the example of the financial statements of the company "Passive", what will be the profit per ruble of material costs, the formula for its calculation and how to operate the obtained coefficients in practice. Here is Form 0710002 from a firm specializing in the production of pulp and wood pulp.

Calculating R costs using the VP / Cst formula, we obtain a coefficient of 0.25 (200/800), which shows that for each ruble invested in the production of cellulose, the company receives 25 kopecks of gross profit, and last year this value was similar with a gross profit of only 80 thousand roubles. It turns out that the cost recovery has not changed with the growth of production.

Assessing the effectiveness of sales by the formula:

Profit from sale (p. 2200) / (Сst (p. 2120) + Com.costs (2210) + Control.flows (p. 2220))

We get: in 2014 and 2015 the coefficient is 0.14 - the efficiency is the same.

The composition of material costs includes the cost of raw materials and basic materials that are part of the manufactured products, forming its basis, or are necessary in the manufacture.

Material costs calculated by the formula

MZ \u003d C o.m. + C tr. - With otkh., (1)

where МЗ - material costs for one part, rubles;

From o.m. - the cost of basic materials;

From tr. - the cost of transport and procurement

expenses, thous. rub.;

With otkh. - the cost of waste ..

MH \u003d 9.216 * 16.1 + 9.216 * 16.1 * 1.3-0.262 * 8.6 \u003d 192.88 thousand rubles.

1.2 Calculation of costs for basic materials.

The main materials are those materials from which the products are directly made (metal grade).

Basic material costs calculated by the formula

Z o.m. \u003d Ts s * m s *TO tr -TS about * m about (2)

Where Ts z, Ts about - respectively, the price for 1 kg of workpiece and waste,

C z \u003d 9.216 thousand rubles, C o \u003d 0.262 thousand rubles,

m s, m o - respectively the weight of the workpiece and the weight of the waste,

m s \u003d 16.1 kg, m about \u003d 8.6 kg.

K tr - coefficient of transport costs (K tr \u003d 1.3).

Z o.m. \u003d 9.216 * 16.1 * 1.3-0.262 * 8.6 \u003d 109.63 thousand rubles.

1.2 Calculation of the cost of auxiliary materials.

Auxiliary materials are used for the production and operational needs of the enterprise and do not form the material content of the manufactured products.

Auxiliary materials include: coolants, lubricants and cleaning materials. The costs of auxiliary materials are accepted in aggregate at a rate of 25% for basic materials.

Z in.m. \u003d Z o.m .*0,25 (3)

Z in.m. \u003d 109.63 * 0.25 \u003d 47.67 thousand rubles

1.3 Calculation of costs for energy resources.

Electricity costs for production purposes are determined by the formula:

Z e-mail \u003d Ts e-mail * W forces / AT 4)

where Ts el is the tariff of 1 kW / hour of electricity, Ts el \u003d 0.1 thousand rubles;

W forces - the need for power energy, W forces \u003d 48000 kW / h;

B - production program, B \u003d 8000 pcs.

Z e-mail = 0.1*4800 /8000 \u003d 0.6 thousand rubles

Compressed air costs are determined by the formula:

Z squeeze \u003d Ts squeeze *R sJ / AT 5)

where C comp is the tariff for 1 m 3 of compressed air, C comp \u003d 0.5 thousand rubles;

P comp - the need for compressed air, P comp \u003d 51000 m 3;

B - release program, pcs.

Z squeeze = 0.5*51000 /8000 \u003d 3.19 thousand rubles

Water costs for technological purposes are determined by the formula:

Z in \u003d Ts in * Q in / AT 6)

Where C in - the tariff for 1 m 3 of water, C in \u003d 1.3 thousand rubles;

Q in - the need for water, Q in \u003d 22000 m 3.

Z in = 1.3*22000 /8000 \u003d 35.75 thousand rubles

The results of calculating material costs are summarized in table 1.

Table 1

2 Calculation of wages of production workers, deductions and tax from it

The calculation of the wages of production workers, deductions and taxes from it is calculated analytically.

Wages - payments in cash to an employee for his work.

Basic workers' wages are divided into two parts:

basic wages;

additional salary.

Salary is calculated according to the formula

where salary is the wages of production workers per one

detail, rub .;

ZPo - basic wages of production workers, one part, rubles;

ЗПд - additional wages of production workers one piece, rubles.

According to formulas (8) and (11)