The price of any products on the market,is a consequence of the interaction of supply and demand. The effect of price formation laws on the market, when free competition operates, leads to the fact that the price of products can not be formed at the request of the producer or the buyer, the cost is automatically leveled. But the costs that form the cost of production - it's quite another matter. These indicators may grow or decrease and this depends on a number of objective and subjective factors. Thus, the manufacturer has many levers that allow to reduce costs. Skillful managers use these levers, but this requires a basis - the calculation of the cost of production.
To date, costingproducts can be formed according to one of the four calculating systems, which will be discussed below. The formation of the cost price, therefore, occurs depending on the four characteristics.
1. Calculation of the cost of production for the period of compilation. Such calculations include calculations presented by preliminary (planned, forecast, project, estimated and normative) and reporting. The meaning of this calculation is the forecast calculations that form the budget, and ultimately affect the capital, or rather its value. Calculation based on the data obtained in fact has a "posthumous" character, that is, the longer the period for which the calculation is performed, the less the cognitive value of such a calculation will be less.
2. Calculation of the cost of finished products, conducted in relation to the object of calculations. This feature allows to form the cost price in three variants of calculation:
- for each unit of finished product or foreach rendered service. This approach is the most common: the total costs borne by the producer are divided by the number of units of finished products or the number of services rendered;
- for each responsibility center and / or placecosts. This approach is possible due to the fact that costs do not arise independently, but are born at the will of those persons who manage finances. Thus, the cost of the finished product, and the costs that the authorized persons carried out, are not subject to calculation;
- for each production function. This approach to calculating is the newest and is called "ABC". Here the calculation of the costs that entailed fulfillment of each control function is assumed: manufacturing, storage, movement, sale, etc.
3. Calculation of the cost of production, depending on the behavior of costs associated with changes in production volume. Here usually allocate such systems of calculation, which include in the cost price either all costs or only those that change.
4. Calculation of the cost of finished products by the method of calculation. This feature causes the emergence of two approaches - the calculation of historical (actual) or preliminary (planned, regulatory) cost. The first approach involves the formation of cost based on documented data, which speak of the costs incurred actually, and the second - according to the norms that were drawn up in advance. These norms turn out to be a reality only in rare cases - life always introduces its own corrections, but it indicates to the worker what to strive for. Successful work is considered to be 80% compliance with the norm, and overfulfilment of such norms is problematic enough.
Do not forget that in a marketeconomics, the cost price can not be considered as the basis for calculating the sale price. In modern realities, the price dictates demand, and the actual cost of finished products, calculated for these purposes, loses its meaning for a number of reasons.
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