Methods of Cost of Sales Analysis

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To find out the cost price of a unit of production, it is necessary to divide the total production costs by the number of manufactured products in accordance with the contract. This calculation method is based on the accounting of expenses for a specific order, and not for the billing period.

Cost of sales of one product = Cost of pakistan mobile phone numbers database a specific order / Number of products produced.

To calculate sales revenue using the order-based method of determining cost price, it is necessary to keep track of all factors affecting production during the manufacturing of products. This is a very long and labor-intensive process, so not every businessman practices it. Let us explain in more detail.

The furniture company OOO Angstrem, known to us from the previous example, manufactured 15 computer desks and 12 chairs in a month. Direct production costs for each type of product amounted to 55 and 65 thousand rubles, respectively. For the same period, the amount of general business expenses was determined to be 22 thousand rubles.

Let's calculate the cost of sales of the goods (line 2120 in the balance sheet of accounting). To do this, we will distribute general business costs proportionally to the amount of direct costs. Consequently, the value of the indicator attributed to the cost of sales of tables will be determined by the formula:

22,000 * (55,000 / (55,000 + 65,000)) = 10,670 rubles.

And on the chairs:

22,000 * (65,000 / (55,000 + 65,000)) = 11,924 rubles.

Now we can calculate the cost of the material and technical values ​​required to manufacture one table and chair. First, we will determine the cost price of sales of a specific batch of furniture to the number of units produced.

Cost price of one table:

(55,000 + 10,670) / 15 = 4,378 rubles.

Cost price of one chair:

(65,000 + 11,924) / 12 = 6,410 rubles.

Distribution of all expenses should be done in accordance with the number of manufactured and sold products (in our case, tables and chairs). Then the total volume of indirect costs is calculated using the formula:

22,000 * 15 / (15 + 12) = 12,222 rubles.

The value of this indicator, attributed to the cost of the chairs, will be:

22,000 * 12 / (15 + 12) = 9,778 rubles.

Let's determine the cost of sales (depending on sales volume) for each type of manufactured product.

Tables:

(55,000 + 12,222) / 15 = 4,482 rubles.

Chairs:

(65,000 + 9,778) / 12 = 6,231 rubles.

It is obvious that the cost values ​​differ from each other. This is explained by the fact that in the reporting period overhead costs are distributed unevenly across the stages of the production cycle.

The development of a system for regulating and controlling costs falls within the competence of the company’s top management.