Scheduled costs (in cop.) for 1 rub. product products are determined by dividing all costs arising from planned calculation of commodity products to the planned amount of commodity products in existing prices. For the analysis of comparative cost of the compared product products, it is recommended to calculate it simultaneously and at the cost of the previous year.
The cost of production costs is compiled by primary economic elements; This is its main difference from planned calculation of the cost of product products. In addition, the production estimate reflects the planned costs of increasing the remains of semi -finished products and other costs that are not part of the gross products.
The development of a plan at the cost of production is carried out as follows. The Councils of Councils, no later than the beginning of the third quarter of the current year, is sent to enterprises to draw up a draft plan at cost for the coming year. At the same time, the designed volume of gross and commodity products according to the nomenclature and in value terms is reported.
Guided by these control figures designed by work limits and established standards for raw materials, materials, fuel, wages, losses from marriage, etc. D., The planning department of the enterprise is developing a project of a production cost plan. Moreover, the standards operating at the enterprise should be clarified in terms of their progressiveness and ensure the implementation.
The project developed by the enterprise is a plan at cost in established forms and within the specified period is represented by a higher organization. Simultaneously with the draft plan, the standards adopted for the preparation of the project are represented and the calculations with which the designed cost size is justified for individual elements of the cost of production.
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