The procedure for planning costs

When planning cost, it is necessary to eliminate the defects that exist in the practice of many enterprises. The determination of the planned cost of production should not proceed from the actual costs for the previous period without analyzing these data and developing measures to further reduce its cost due to the elimination of non -productive costs, losses and excesses admitted in the past. All kinds of costs of compensating for possible losses from violations of technological regimes and standards should not be overstered. There should not be a mechanical distribution of planned tasks at the cost of workshops and products without drawing up and checking planned calculations for each type of product, calculations for cost elements and costs of expenses for each workshop.

The initial data for drawing up a plan at the cost of production are:

production program in natural and monetary terms;

the rates of the consumption of opening, raw materials and fuel, electricity, labor, production losses, non -production costs, etc. D. for the planned period;

planning and preparatory prices for all types of materials and fuel consumed by the enterprise;

estimates of the workshop and entertainment costs;

reporting data on the cost of production for previous periods with a detailed analysis of costs, allowing to identify reserves of its reduction;

A plan for organizational and technical measures aimed at reducing the cost of production.

In addition, when planning the cost of products, it is necessary to take into account the experience of advanced enterprises and the achieved indicators of the best workshops, sections and workers of this enterprise.

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