As an estimate for production
Estimated production costs is a list of all costs and expenses, grouped by economic elements, with a total economic content. This estimate is needed, first of all, to establish the optimal level of its member costs, identify potential for savings, and to determine the cost of the planned production of goods.
Instruction create estimates for production
The estimate for the realization of the production and the estimated production are summed to form a free synthesis document - cost estimates for the cost of which shall be calculated gross, product and sales. The composition of the economic element is the same for each of the estimates for the production - it allows reducible cost of each item and control the changes in the cost structure.
Start budgeting for the production of estimates with supporting departments and divisions whose products are consumed by the main shops and take into account their cost. The economic elements of such estimates will own costs auxiliary plant, the cost of works and services that he performed or provided other shops or departments.
Make an estimate of costs for maintenance and management of production, which will take into account overhead, general and Non-manufacturing costs. Make a budget for certain types of specific expenses: at commissioning work on the development of production, transportation and procurement costs.
You can then proceed to the preparation of cost estimates for the production of the workshops, are considered major, and from them - on the economic entity as a whole. The basis for the preparation of such estimates will cost classification on all economic elements. This includes material costs, costs of payroll and tax deductions for him, depreciation of fixed assets and other costs. Their composition is determined in each case in accordance with the developed instructional, methodological and regulatory materials and documents.
In the total production costs consider not only the costs of production of marketable products, but also those associated with the growth of their own work in progress balances - semi-finished products and services not included in commercial products, prepaid expenses.