How the cost of a service is calculated: an example of a calculation. Service cost

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Cost is an important indicator, reflecting in monetary terms the actual costs of producing products, providing services and realizing the final result. Using the cost price, you can calculate the price of a unit of goods. The indicator is formed in the conditions of a particular production and reflects individual spending, technological conditions. Each industry has its own proven calculation example. The cost of the service will allow you to get a more accurate impression of the significance of the indicator for the economic justification of efficiency, determining profitability.

Cost indicator in planning and cost reduction

To expand the scope of production, increase payments to engineering and technical staff and workers, it is very important to realize cost savings. The result is a significant reduction in the cost of production, which affects the increase in savings to increase production capacity and increase the welfare of the enterprise's employees.

It is impossible to overestimate the role of accounting, producing at a certain stageproduct costing. A special methodology for calculating the cost of services will allow timely taking care of the introduction of appropriate measures to reduce production costs, identify inefficient and inappropriate use of material resources.

Cost types

When planning and conducting cost analysis for the release of various types of final products or services, estimated cost indicators are used:

• planned;
• normative;
• actual.

The target is calculated based on projected output volumes, and economic rules and regulations apply. Planned standards are obtained if the calculation of the cost of enterprise services is carried out, taking into account future values of the boundary value of the costs for the production of various types of products.

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

Actual reporting figures are determined on the basis of accounting information after the end of the reporting period and at the end of the production cycle, as determined by the calculation example. The cost of a service includes the actual cost of producing a product or work performed. It is this type of costis the basis for conducting an economic audit, planning for future short or long periods of production.

Calculation

Calculation refers to the interaction of selected techniques and methods that allow you to calculate the cost of a unit of goods, services or work. A cost estimate is a calculation of the cost of a service. An example of its compilation allows you to show how to get the price of many independent accounting objects. The calculation is done for the monetary value of all components of the general accounting at the enterprise.

Calculation is the basis for calculating unit prices, taking into account the costs of its production. Each enterprise, based on the specifics of production, adopted units of goods to be calculated. It can be 1 piece, 1 meter, sometimes tens or hundreds of parts are taken as a unit if they are produced in one cycle.

Types of costing items

Each specific calculation reflects the features of production, but in all cases certain items are common, for 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;
• wages of factory workers;
• taxes on the wages of production workers;
• expenses for the organization of general production;
• other production costs;
• private and commercial spending.

Objectcosting

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

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

Components of an accounting document

The service cost calculation, an example of which is given below for some areas, includes certain costing object data:

• Goods and work of auxiliary workshops used for the needs of the main production.
• Intermediate semi-finished products of the main divisions used in the final production stages.
• Products of individual shops to determine economic results.
• The release of a batch of products defined by specific conditions or a period of time.
• Units of semi-finished products sold to other businesses.
• Units of finished goods to be sold on the market.

Calculation scheme

Based on the generally accepted scheme for compiling calculations, they enter data into spreadsheets. In this order, the cost of the service is calculated. Example - Excel -an electronic calculation program that is the best suited for determining the unit cost of production.

The return of production waste in monetary terms is calculated 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 previous periods. To find out the amount of expenses for paying additional wages, they take the basic wage and calculate the percentage (with a salary of more than 200 thousand rubles, the required amount will be 10%, less than 200,000 will raise the amount to 15%).

When calculating payroll charges, the additional 10% introduced since 2015 is not taken into account. 30% of the total additional and basic salary is included. Maintenance of production equipment is considered at a rate of 5% of the size of the basic wage. General business expenses amount to 9% of the average salary. General production indicators of expenses are taken in the amount of 18% of the amount (25% of the basic salary and 75% of the additional).

Production cost is calculated as the sum of the above costs and charges, only the amount of waste returned to the warehouse is subtracted from it.

Non-production costs are considered in the amount of 3% of the cost of production. The addition to the cost of the received costs is the cost of services. The calculation formula will be incomplete if profit, determined as a percentage of the total cost, is not taken into account. To calculate the wholesale price, add up the manufacturer's profitand the full cost, VAT is determined from the obtained indicator.

Calculating the cost of transport services

In order to profitably use the services of a transport company or firm, the employing company needs to have information about the cost of 1 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 putting it on the balance;
• deductions for mechanism depreciation;
• expenses for scheduled and unexpected repairs, maintenance and diagnostics;
• cost of lubricants and fuels;
• the size of the salary of a machinist or driver, taking into account the required deductions;
• overhead costs.

An example of calculating the cost of one machine hour

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

• The initial cost of the truck crane is 9.9 million rubles;
• Term of use - 59 months;
• average working hours per month – 164;
• authorized maintenance spending rate of 20%;
• fuel consumption per 1 machine hour - 13.9 l;
• tariff rate for payment of work - 145 rubles per hour;
• price of 1 liter of fuels and lubricants - 35.0 rubles;
• norm for 100 materials - 2, 1 l of grease;
• lube price – 155.6 rubles;
• overheads - 90% of the fundsalary.

The cost of fuel and lubricants is calculated according to the specified norms and prices, the amount of payment according to the rates and overhead costs are added. The amount received is divided by the hours worked to determine the cost per machine hour.

Approximate calculation for bath services

Calculation of the cost of bath services is based on the example of one institution, which accommodates 45 visitors. The planned arrival of clients for the year is calculated from the number of 5,600 people. Direct costs include a salary of 825.2 thousand rubles and an accrual to the payment fund - 249,000, which will total 1074.2 thousand.

Composition of workshop bath expenses

To determine the amount of additional costs for the maintenance of the workshop take (in thousands of rubles):

• fuel (fuel oil) at 1100;
• water at 17.5;
• spent electricity at 119, 4;
• payment for sewerage at 15, 2;
• general expenses for 101, 2;
• measures for labor protection - 14, 2.

The total amount is 1367.5 thousand rubles.

This is an approximate cost estimate for the service. The calculation example will continue with the fact that direct and workshop costs are added up, and the cost of funds for the maintenance of the bath per year is obtained - 2441.7 thousand rubles. Approximately according to this scheme, the cost of hairdressing services is calculated, an example of which consists of the same cost items as for a bathhouse.

Cost of medical services

Technology, bywhich the cost of medical services is calculated, using the example of a simple treatment in an outpatient clinic, is given below. For this, standard established concepts are used, namely: the time of the procedure, the number of he alth workers, their qualifications, and the financial costs of the necessary medicines. The cost of a simple service in the medical industry is determined by addition:

• medical worker salary per procedure;
• tax charges for this amount;
• direct costs for the provision of services (medicines, equipment, dressings);
• the amount of overhead costs received, calculated according to the approved methodology.

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

Determining the cost of the whole set is calculated as a completed treatment case. For inpatient hospitals, this complete case is the cured patient. Outpatient facilities and polyclinics provide various services (examinations, procedures, massages, injections, physiotherapy tests, etc.).

Sometimes you need to calculate the cost of a whole range of services, including several complex and simple procedures. In this case, when calculating, the cost of each service is taken into account separately, then they are producedaddition.

In conclusion, it is worth saying that the calculation of the cost of the service of any institution or manufacturing enterprise is mandatory carried out by accounting staff. In connection with an increase or decrease in the market value of materials, a change in the procedure for calculating wages or taxation conditions, the calculation should be carried out taking into account new data. This is necessary so that the company can clearly determine the profitability of its work, and customers or buyers receive a reasonable cost for the service provided to them or the goods purchased.