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

The cost price is an important indicator, reflecting in monetary terms the actual costs for the production of products, the provision of services and the implementation of 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 personnel and workers, it is very important to save money. The result is a significant reduction in the cost of production, which affects the increase in savings to increase production capacity and increase the well-being of the employees of the enterprise.

It is impossible to overestimate the role of accounting, which at a certain stage calculates products. 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 production of various types of final products or services, estimated cost indicators are used:

planned;
normative;
actual.

The target is calculated on the basis of projected output volumes, while applying economic rules and regulations. 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 cost of services in the manufacture of goods includes the mandatory application of current standards at a particular enterprise, approved by the management of estimates. In the calculation, the norms for raw material consumption are used, and the determination of the amount of wages takes place taking into account the established prices for individual work.

Actual reporting figures are identified based on 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 that is the basis for economic 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. Calculation is done for the monetary value of all components of the general accounting in the enterprise.

Calculation is the basis for calculating prices per unit of product, 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, according to which the cost of various services is calculated:

materials, raw materials, components, fasteners;
fuel and energy resources used in the performance of the technological cycle;
wages of workers employed in production;
taxes on the wages of production workers;
expenses for the organization of general production;
other production costs;
private and commercial spending.

Costing object

The price of the service is determined by costing, as shown in the calculation example. 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 shown 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.
Goods of individual workshops to determine economic results.
The release of a batch of products defined by specific conditions or a period of time.
Units of a semi-finished product sold to other enterprises.
Units of finished goods intended for sale on the market.

Calculation scheme

Based on the generally accepted calculation scheme, they enter data into spreadsheets. In this order, the cost of the service is calculated. Example - Excel - an electronic calculation program, which is the best suited for determining the cost of a unit 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 main 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. The amount is 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).

The production cost is calculated as the sum of the above costs and charges, only the amount of waste returned to the warehouse is deducted 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 the profit determined as a percentage of the total cost is not taken into account. To calculate the wholesale price, the manufacturer's profit and the total cost are added up, and VAT is determined from the resulting indicator.

Calculation of the cost of transport services

In order to profitably use the services of a transport company or company, 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 sheet;
the amount of deductions for the depreciation of the mechanism;
costs for planned and sudden repairs, maintenance and diagnostics;
the cost of lubricants and fuels;
the size of the salary of the driver or driver, taking into account the required deductions;
overhead costs.

An example of calculating the cost of one machine hour

the initial cost of a truck crane is 9.9 million rubles;
term of use - 59 months;
the average number of working hours per month - 164;
approved maintenance spending rate - 20%;
fuel consumption for 1 machine hour - 13.9 l;
tariff rate for payment of work - 145 rubles per hour;
the price of 1 liter of fuels and lubricants - 35.0 rubles;
norm for 100 materials - 2.1 liters of lubricant;
lubricant price - 155.6 rubles;
overhead costs - 90% of the salary fund.

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

The calculation of the cost of bath services is made 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. contain a salary in the amount of 825.2 thousand rubles and an accrual to the payment fund - 249,000, which in total will be 1,074.2 thousand.

Composition of workshop bath expenses

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

fuel (fuel oil) for 1100;
water by 17.5;
electricity spent by 119.4;
payment for sewerage by 15.2;
general business expenses by 101.2;
labor protection measures - 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 bath.

The cost of services of medical institutions

The technology by which 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 health workers, their qualifications, and the financial costs of the necessary medicines. The cost of a simple service in the medical industry is determined by adding:

salary of a medical worker per one procedure;
tax charges on 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 perform the calculation of the cost of medical services using the example of complex treatment, it is necessary to follow a certain procedure. 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.).

In conclusion, it should be said that the calculation of the cost of the service of any institution or manufacturing enterprise is carried out without fail 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.