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Pricing - Yerukhimovich IL

1.3. Types of production costs

In the stages of formation of costs, depending on the degree of readiness, the place of their implementation and volume, the cost of production is determined as technological, shop, production and complete.

The technological cost is the sum of the costs of the technological process of manufacturing products, with the exception of the cost of purchased parts and components.

The technological cost includes such costs:

• for raw materials, materials, fuel, energy;

• technological needs;

• wages of production workers with accruals;

• technological maintenance, repair and depreciation of equipment, purchase of tools and appliances, lubricating, cooling and wiping materials.

The shop cost includes all costs of the workshop for the production of products:

• technological cost price;

• cost of semi-finished products and services of other divisions;

• the cost of purchased components;

• costs for management and maintenance of production within the workshop.

The production cost is the sum of the enterprise's costs for production and includes the shop cost and general economic costs of the enterprise (for the maintenance of the administrative and technical personnel of the enterprise, depreciation from the cost of buildings and facilities of general economic purpose, their maintenance and repair, labor costs and Safety, research and development, training, travel, mandatory payments - property insurance, payments for pollution of the natural environment, etc.).

The total cost price is the sum of the costs of the enterprise for the production and marketing of products by type and differs from the production cost by the amount of non-production (commercial) costs associated with the sale of products. These include the costs of studying the market, advertising products, packaging, packaging, commission payments to sales organizations, holding fairs, etc.

The full cost price is calculated only on the goods (sold) products. It serves as the basis of the price of the goods and its lower limit for the commodity producer.

If the unit price is calculated for an individual enterprise, the initial cost is the individual cost price. When determining the price of a unit of products manufactured at several enterprises united in a corporation or a holding company with a centralized calculation of prices, it is taken into account that the levels of individual cost in different enterprises can differ significantly due to the difference in their technical and economic levels. In this case, the indicator of the average branch cost of a particular product is used, which is calculated from the formula of the weighted average of the arithmetic mean.

According to the functions in the management and planning process, the prime cost is estimated and normative.

The estimated cost price is calculated on the basis of temporary technology and by enlarged norms for the use of working time, equipment and materials. It is necessary to justify one-time or temporary prices for products.

The normative cost price is determined on the basis of the current technology and the standard method of accounting for production, that is, based on the level of the norms of consumption of raw materials, materials, fuel, energy of all types (electricity, water, steam, compressed air, etc.) at the beginning of each month, Etc.), purchased semi-finished products, piece rates for wages, official salaries, equipment maintenance standards.