With information about the cost of one machine-hour of work vehicle, the company has the opportunity to profitably choose a supplier that provides services for the rental of machines and mechanisms. We offer you a detailed algorithm for such a calculation.

To determine the cost of work transport equipment it is necessary first of all to calculate the cost of one machine-hour. This calculation is necessary in the following cases:

• selection of a supplier of transport services for the needs of the enterprise. Having information about the real cost of one machine-hour, you can choose a supplier for the most favorable terms... Market analysis in this case will not provide objective information, since suppliers strive to maximize profits;
• rental own cars and mechanisms to third parties. Correct calculation will allow you to establish optimal size planned savings.

To determine the cost of one machine-hour of a certain type of vehicle, the following indicators must be taken into account:

• the book value of the vehicle;
• depreciation of a fixed asset;
• costs of all types of repairs, diagnostic and Maintenance;
• fuel and fuel costs lubricants;
• driver's salary, taking into account deductions from wages;
• overheads.

Let's take a closer look at each indicator and give examples of calculation.

Vehicle book value- the cost of the vehicle, reflected in the accounting documents, which, when purchasing a vehicle, is equal to the original cost of the vehicle, and after revaluation is equal to the replacement or full replacement cost of the vehicle.

Depreciation rate for each object of depreciable property when applying the linear method is determined by the formula:

1. = (1 / n) × 100%,

where K- depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n- useful life of this depreciable property, expressed in months.

Note!

When establishing the useful lives of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (as amended on 10.12.2010).

Standard indicator costs for all types of repairs, diagnostic and technical maintenance of machines is determined by the formula:

where B with - replacement cost of the car, rubles;

H p - the rate of annual costs for repairs and maintenance as a percentage of the replacement cost of machines;

T- annual operating mode of machines, machine-h / year.

Fuel costs and fuels and lubricants can be determined based on the consumption rates for fuel and lubricants established in a particular organization. Typically, these standards are set and approved at a production meeting in the company.

You can also be guided by the methodological recommendations "Rates of consumption of fuels and lubricants for road transport"Approved by the Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r (as amended on May 14, 2014).

Remuneration for the driver's labor, taking into account deductions from wages depends on the form of remuneration in the company. The most common are piecework and time-based wages.

Piecework form remuneration implies remuneration for the quantity of products (work) produced of a specified quality, taking into account the complexity and working conditions. According to the adopted accounting procedure, the result of the work of each performer individually or collective (group) result (for the entire group of workers) can be taken into account.

With the timephased form labor is paid depending on the hours worked at hourly, daily and monthly rates or salaries. This form of payment is used in cases where the output of an individual employee cannot be accurately recorded and expressed in a certain amount of products or work, or when, by the nature of the work, it is economically inexpedient to transfer workers to piecework wages.

Example 1

Initial data:

• the number of hours worked per month - 162;
• the rate per hour set by the company is 130 rubles / hour;
• the multiplying factor is 1.3.

The salary, taking into account personal income tax, will be: 162 × 130 × 1.3 = 27,378.00 rubles.

Payroll deductions: 27,378.00 × 0.3 = 8213.4 rubles.

____________________

Overheads accompany the main production, are associated with it. These are the costs of maintaining and operating fixed assets, management, organization, maintenance of production, business trips, training of workers and the so-called non-productive costs (losses from downtime, damage to material values, etc.). Overhead costs are included in the cost of production, costs of production and circulation.

Example 2

Let's assume that example 1 deals with industrial construction. In accordance with the standards, overhead costs should be 90% of the wages fund. Accordingly, the overhead costs will be: 27,378.00 × 0.9 = 24,640.20 rubles.

______________________________

Let's consider an example of calculating the cost price for 1 machine-hour.

Example 3

Let's calculate the cost of 1 machine-hour of operation of the short-shaped ZOOMLION RT-550 truck crane with a lifting capacity of 55 tons. For the calculation, we use the following data:

• the book value of the truck crane - 10, 3 million rubles;
• useful life - 61 months;
• the number of hours worked per month - 166;
• the annual rate of costs for maintenance and repair of the machine - 23%;
• tariff rate for wages - 140 rubles / hour;
• fuel consumption rate for 1 car / hour - 14, 3 liters;
• cost of 1 liter of fuels and lubricants - 27.34 rubles;
• the consumption rate of lubricants per 100 liters of fuel consumption - 2 liters;
• cost of 1 liter of lubricants - 169.49 rubles;
• the rate of overhead costs is 90% of the wages fund.

The calculation is presented in the table.

Table 2. Calculation of the cost of 1 machine-hour of truck crane operation
Mechanism name: Short truck crane ZOOMLION RT-550, lifting capacity 55 t
P / p No.	Naming of expenditures	unit of measurement	Payment	Total
	Book value
	Depreciation
	Monthly depreciation rate		1/61 months × 100%
	Monthly depreciation		10,300,000.00 / 1.64% × 100%
	Hourly depreciation		168 920,00 / 166,00	1 017,18
	Machine maintenance and repair costs
	Annual rate
	Annual costs		10,300,000.00 × 0.23
	Monthly costs		2 369 000 / 12,00
	Hourly costs		197 416,67 / 166,00	1 189,26
	Labor remuneration (driver's salary)
	Tariff rate, rub / h
	Insurance premiums
	Hourly wages
	Fuel costs
	Fuel consumption rate for 1 car-h
	Cost of 1 liter of fuels and lubricants
	Hourly cost fuel
	Lubricant costs
	Oil consumption rate per 100 liters of fuel consumption (truck crane)
	Oil consumption rate in accordance with the fuel consumption rate		14.30 × 2.00 / 100
	Hourly Lubricant Costs
	Overheads
	Total cost for 1 machine-hour		1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126

A. V. Makina, economist at Bolwerk LLC

Chapter 6

General Provisions

These recommendations contain the rules for the development and application of operating prices. construction machines and are intended for practical guidance when establishing contractual (contract) prices, as well as for drawing up investor estimates when conducting contract auctions.

The indicators given in the recommendations are of an average nature; in their calculation, various kinds of percentages were used, on the basis of which similar methods were built over the past10 years. The data of these recommendations can be used to determine the cost of a car-hour both in the central regions and in the regions of the Far North and areas equated to them.

These recommendations assume that the overhaul of construction machines is carried out by specialized companies. The salary of repair workers engaged in major repairs is used as the basis for calculating depreciation, overhead costs and profits.

When establishing the cost of construction machines and mechanisms for calculating depreciation, it is recommended to use data on selling prices of supplying plants as of the date of drawing up investor estimates or performing calculations of contractual (contract) prices.

An example of calculating the cost of a bulldozer machine-hour (B.10.1111-1E 125 kW, 170 HP)

Number	Action	Justification	Count	Result
	Selling price (excluding VAT)	seller's price list		RUB 1,260,000
	Shipping costs to the place of permanent deployment		RUB 1,260,000 + RUB 40 320	RUB 1,300,320
				2260 hours
	Depreciation deductions
	per year	p. 3 × 14.3%	RUB 1,300 320 × 14.3%	185946 RUB
	per hour of work		185946 RUB : 2260 hours	82.3 rub / hour
			1514 man-hours / year × 20%	303 man-hours / year
				43.7 rub / hour
		p. 6.1 × 6.2	1514 person-hour / year × 43.7 rubles / hour	66 162 rub./year
	The cost of spare parts, replaceable units, assemblies and repair materials for all types of repair and maintenance		RUB 1 300 320 × 11%	RUB 143,035 / year
		p.6.1.1 × p. 6.2 × 140%	303 person-hours / year × 43.7 rubles / hour × 140%	RUB 18,537 / year
	Annual costs		66 RUB 162 / year + RUB 143035 / year + RUB 18,537 / year	RUB 227 734 / year
	Hourly costs		227 734 rub./year d: 2260 hour	100.8 rub / hour
		Accepted by		rub / hour
	diesel fuel			lubricants		40 rubles / kg × (1 + 15%) × (0.063 × 9.4 kg / hour)	27.2 rub / hour
	hydraulic fluid			6,2 rub / hour
	Amount on line 5 -8		82,3 + 100,7 + 112,4 + 27,2 + 6,2	328.9 rub / hour
	Cost of wearing parts 100 × 3.5% (100% -3.5%) = 3.6%		328.9 rub / hour × 3.6%
	Relocation		328.9 rubles / hour + 11.8 rubles / hour + 40.1 rubles / hour	RUB 380.8 / hour *

An example of calculating the cost of machine-hour work of dump trucks (KAMAZ 55111 g / p 13 tons, 176 kW, 240 hp)

Number	Action	Justification	Count	Result
	Selling price (excluding VAT)	seller's price list		RUB 686,000
	Delivery costs to the place of permanent deployment		RUB 686,000 + RUB 24 696	RUB 7 10696
	Annual operation of the machine			2260 hours
	Annual mileage			40,000 km
	Depreciation deductions
	per year	p. 3 × 14.3%	7 10696 rub. × 0.2% × 40,000 km: 1000	RUB 56,856
	per hour of work		RUB 56,856 : 2260 hours	RUB 25.2 / hour
	The cost of performing routine maintenance and overhaul
	Labor intensity of current maintenance and all types of repairs for a year		2373 man-hours / year × 20%	475 man-hours / year
	Repair workers wages			43.7 rub / hour
	The cost of current maintenance and all types of repairs per year, excluding spare parts and materials		2373 person-hour / year × 43.7 rubles / hour	RUB 103,700 / year
	The cost of spare parts, replaceable units, assemblies and repair materials for all types of repair and maintenance		RUB 710 696 × 11%	78 177 rub / year
	Indirect capital repair costs	p. 6.1.1 × p. 6.2 × 140%	475 man-hours / year × 43.7 rubles / hour × 140%	RUB 29,060 / year
	Annual costs		103,700 rubles / year + 781,776 rubles / year + 29060 rubles / year	RUB 2 10937 / year
	Hourly costs		2 10937 rub / year: 2260 hour	93.3 rub / hour
	Wages of workers employed in operating machines			rub / hour
	Fuels and lubricants and process fluids
	diesel fuel		RUB 10.0 / kg × (1 + 15%) × 7.7 kg / hour × 1.04	92,1 rub / hour
	lubricants		40 rubles / kg × (1 + 15%) × (0.063 × 7.7 kg / hour)	22.3 rub / hour
	plastic grease		RUB 45 / kg × (1 + 15%) × 0.12 kg / hour	6,2 rub / hour
	Price car tires			10.6 rub / hour
	Hourly cost of operation of machines without salary of drivers		25,2 + 93,3 + 92,1 + 22,3 + 6,2 + 10,6	249.7 rubles / hour *

* - be sure to take into account the calculations.

Domestic cars - 11 %;

Imported cars - 7%.

5. Indirect costs of the organization in the implementation of capital repairs "Methodological guidelines for the development of estimates and prices for the operation of construction machines and vehicles" MDS 81-3.99 Examples of compiling calculations p. 1.2. (Appendix 4).

Justification anion 4

Fuel and lubricants and hydraulic fluid costs

1. The selling price for diesel fuel, oil and hydraulic fluid is taken according to the supplier's data.

2. The costs of delivering the product to the refueled machine are determined according to the specific conditions for the provision of machines of this standard-size group. In terms of their content, they reflect the costs associated with the operation of refueling trucks, with depreciation and operation of an intermediate storage of energy carriers.

According to actual data, the marginal cost of fuels and lubricants and process fluids is:

For central regions - up to 15 %;

For regions of the Far North and equivalent regions - up to 20% of the selling price of the product free-oil base.

3. Rates of consumption of fuel, oil and process fluids are taken according to the data of the manufacturer of the machine or according to the Collection of Estimated Rates and Prices for the Operation of Machines 4.03-9 1.

4. Consumption rate of lubricants = 0.063 × N, where

0.063 - coefficient taking into account the consumption of lubricants;

Н - diesel fuel consumption rate.

5. Rate of flow of hydraulic fluid = (100 l × 0.87 kg / l × 1.5 × 2): 2260 h = 0.12 kg / h, where

100 l - capacity hydraulic system cars;

0.87 kg / l - density of the hydraulic fluid;

1.5 - coefficient of topping up hydraulic fluid;

2 - the frequency of complete replacement of the hydraulic fluid per year;

2260 hours - the annual operating mode of the machine.

6. For accounting increased consumption fuel when the machines are running in winter, the average annual coefficients are used, differentiated by temperature zones.

Temperature zone	Coefficient
	1,01
	1,02
	1,04
	1,06
	1,08
	1,12
VII, VIII	1,13

Justification anion 5

Wearing parts

Moscow 1994

Clause 2.16.

Checkout

The share of the cost of replacing wearing parts in the structure of direct costs for the operation of construction machines, determined according to the prices of the Collection 4.03-91 is 3.5%. Wearing parts include excavator bucket teeth, conveyor belts, cables, ropes, chains, tires, etc. ...

Justification ation 6

Calculation of the cost of replacing tires on a truck (Dump truck KAMAZ 13 t, three-axle)

1. The cost of one tire (brand 280-508R) is 2517 rubles.

2. The cost of the camera and rim tape - 289 rubles.

3. Total set; 2517 + 289 = 2806 rubles.

4.Including delivery: 2806 × (1 + 15%) = 3226.9 rubles.

5.Including assembly: 3226.9 × (1 + 10%) = 3549.6 rubles.

6. The replacement kit includes 11 tires

7. The cost of the whole set: 3549.6 × 11 = RUB 39,045

8. The total mileage of tires before replacement is 65 thousand km.

9. The standard annual mileage of the car is 40 thousand km

10. Annual cost of replacing tires: 39045 × 40/65 = 24028 rubles.

11. With a standard annual operating time of the machine of 2260 hours, the indicator for tire change will be - 24028/2260 = 10.63 rubles / car-hour.

Justification anion 7

Indirect costs of overhaul

Indirect costs TOTAL: 40% + 70% + 30% = 140%

The list of machines, the costs of relocation of which are taken into account in the estimates on a separate line:

Pipe-welding, field, semi-stationary bases;

bulldozers with an engine capacity of 400 hp. with. and more;

tower cranes, cantilever-sluice, on caterpillar, on pneumatic wheels, for the construction of cooling tower shells;

copra universal;

dredging and jetting-ejector shells;

tunnel boring machines;

heavy dump trucks; belt conveyors; reloaders;

scrapers 15 cubic meters;

diesel locomotives;

overburden excavators;

lifts;

pipe layers 50 t;

asphalt concrete plants 50 t / h.

Annex 1

Percentage figures from the selling prices of manufacturers (sellers) for the initial delivery and relocation during the operation of construction machines and mechanisms during the year.

P / p No.	Selling price of a construction machine ex-manufacturer (seller) in million rubles. before:	Relocation		Initial delivery
		Rest of the territory		Rest of the territory	Areas of the Far North and areas equated to them
		16,0 %	20,0 %	8,0 %	10,0 %
	0,25	12,8 %	16,0 %	6,4 %	8,0 %
		10,4 %	13,0 %	4,0 %	5,0 %
		8,8 %	11,0 %	3,6 %	4,5 %
		7,2 %	9,0 %	3,2 %	4,0 %
		6,0 %	7,5 %	3,0 %	3,7 %
		5,0 %	6,2 %	2,8 %	3,5 %
		4,6 %	5,8 %	2,6 %	3,3 %
		3,9 %	4,9 %	2,5 %	3,1 %
		3,4 %	4,3 %	2,4 %	3,0 %
		3,2 %	4,0 %	2,3 %	2,9 %
		3,1 %	3,9 %	2,2 %	2,8 %
		3,0 %	3,8 %	2,2 %	2,7 %
		3,0 %	3,7 %	2,1 %	2,6 %
		2,9 %	3,6 %	2,1 %	2,6 %
		2,8 %	3,5 %	2,0 %	2,5 %
	10,0	2,7 %	3,4 %	1,9 %	2,4 %
	P / p No. Domestic cars Imported machines Engine power in hp before: Labor intensity in man-hours for 1 machine-hour 0,25 0,22 0,28 0,25 0,32 0,26 0,35 0,29 0,37 0,32 0,45 0,39 0,52 0,44 0,56 0,67 0,75 0,77 0,88 0,97 0,95 1,05 1,12 1,01 1,27 1,07 1,57 1,65 1,67 1,87

Calculation of one-time costs

One-time costs for 1 m. H. Of machine operation (rubles / m. H.) general view determined by the formula:

where Cn. NS. - the cost of relocating the car, rubles. (under its own power, on trailers for heavy trucks and for pneumatic vehicles on a trailer of an autotractor);

See dm. - cost of assembly / disassembly of machines, rubles; Sp. R. - the cost of loading / unloading the machine, including preparatory work, rub.; That. h - the total number of work of the machine at a certain object, m. h.

If during relocation loading / unloading and assembly / disassembly are not needed (i.e. the machine is moving under its own power), then in the formula the terms See dm and Cn. R. not taken into account.

Costs for relocating the machine on its own determined by the formula:

where is the time of moving the machine under its own power, h.,

where L is the distance from the UM to the construction object, km;

Average vehicle speed, km / h.

Costs for relocating the machine on a heavy-duty trailer or tractor determined by the formula:

where is the salary of the crew of the car (trailer) or the driver of the car, rubles; - the cost of operating a machine or a tractor, rubles;

where is the time for transportation of a construction machine, h; tp. O. - time for loading and unloading or installation and dismantling and waiting for vehicles, h; - hourly tariff rate of the driver of the car, r / h; - hourly wage rate of the rigger, r / h.

The cost of operating a car or tractor:

where is the cost of 1 machine-h of operation trucks, p., - the amount of additional payment for the mileage, p., - the coefficient of increase in the cost of 1 car hour when using special car or a trailer,; TV. since - the duration of the auxiliary crane, m. h; Sv. To. - the cost of 1 m. H. Of the auxiliary crane, rubles.

Overhead calculation

The following groups and cost items are taken into account in the overhead costs:

1. Administrative expenses (for the maintenance of management apparatus, repair and maintenance of buildings, private security, postal and telegraph operations);

2. Expenses for maintenance of construction workers (additional wages for workers, social security contributions, labor protection and safety costs);

3. The costs of organizing work at construction sites (design of work production, maintenance of production laboratories, etc.)

Overhead costs are calculated according to the rates established for the direct costs of operating construction machines or for the basic wages of workers. In course projects, the rate of overhead costs is taken at the rate of 21% of the total amount of direct costs (annual, current, one-time).

One-time expenses for carrying out TR for a bulldozer class 3t. (No. 19):

The bulldozer is relocated using a trailer.

The costs of relocating a machine on a trailer, heavy-duty trailer or tractor are determined by the formula:

Salary of the crew of the car (trailer) or the driver of the car:

The cost of operating a car or tractor:

; - no additional tap is needed, because the bulldozer drives into the trailer itself.

Thus,

The cost of loading / unloading the machine, including preparatory work:

Cost of assembly / disassembly of the machine See dm. = 0r.

Thus, the one-time costs for bulldozer # 1 are:

Overheads:

Cost of machine-hour:

One-off costs for a flexible motor grader. (No. 16):

The relocation is carried out under its own power.

The cost of relocating the machine will be:

Where t NS- the time of moving the machine on its own.

The total number of hours of operation of the machine at a specific site:

Thus, the one-time costs for a truck crane with a lifting capacity of 10 t No. 16 are:

Overheads:

Cost of machine-hour:

This calculation is given for two machines, the calculation results for the rest of the machines are presented in Table 3.

Note:

In general, the cost of a machine-hour includes the costs of TO-1, TO-2, TP, HP, KR for each machine for a certain period of operation (for example, the turnaround time), but due to the complexity of drawing up such a calculation, only those types of TO and R that occur in the planned month.

Cost calculation for the operation of equipment

According to the calculation of annual, current, one-time and overhead costs, a consolidated calculation of the cost of operation of construction and road cars(table 4), based on the calculation, the cost of operating the machine is determined per 1 machine. - h, as well as per unit of the performed volume of mechanized work.

	Name of cost items	The amount of costs (carrying out TO-2), rub	The amount of costs (carrying out TR), rub
	Annual costs (deductions for renovation and overhaul)
	Basic salary of drivers
	Basic salary of repair workers
	The cost of repair, maintenance materials and spare parts
	Fuel (electricity) costs
	Lubricant costs
	The cost of oil (working fluid) for the hydraulic system
	The cost of replacing quickly wearing parts, including labor costs
	Repair and maintenance costs without pay for repair workers
	Other costs (10 - 15% of the total)
	Total direct costs (item 9 + item 10)
	Overhead costs (21% of clause 11)
	Total cost of 1 machine - h. work of equipment (clause 11 + clause 12)

The price of a product or service is not set by chance.

It directly depends on the correct costing.

Therefore, it is very important to have at least a general understanding of this process.

Purpose of the document

Costing is a process aimed at determining the value of products manufactured or services provided. As a rule, this work is not applicable to goods. They have a different pricing procedure.

Costing in demand when determining (value expression) production, both of a single costing object, and a group of specified objects. A costing object is understood as a specific product or service. A calculation unit is a unit of measurement (pieces, liters, etc.).

Costing is engaged the accumulation of all that are directly or indirectly associated with the main activity - with the release of products, the provision of services. Based on the calculations made, the actual full or incomplete cost is determined, and on its basis - the price.

It should be noted that the costing of finished products is different from the calculation of the cost of the service provided, in particular:

The calculation of services and products is carried out for a number of cost items, the list of which may vary depending on the industry and the specifics of the activity, as well as depending on the adopted cost calculation methodology.

The costing method is understood as a set of methods used to reflect the costs of production and sales, which allow you to determine the actual cost.

V economic nature differ:

For purposes accounting costing is a grouping of costs in accordance with accounting policies and for certain costing items.

But at the same time it differs:

1. Direct costing. This method of grouping costs is a technology in which the cost is calculated only by, and fixed costs, which include all general business, sales and general production costs, are completely written off as part of operating costs for financial results. Thus, the remainder of the products and the work in progress are estimated at incomplete cost, and all indirect costs are written off in full when selling the manufactured products or even without selling the products - to the financial result of the enterprise as a whole;
2. Total cost method or absorption costing. It implies the participation of all costs - both indirect and direct - in the calculation of the cost of products or services. As a result, the products in stock and upon sale will be valued at the sum of all costs that were incurred for its production. And indirect costs will be evenly included in the cost of products, whether sold or not.

When applying each of the methods, it is very important to correctly classify costs and group them into costing items.

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Classification of costs and their distribution by item

Allocation of expenses To different groups costs occurs according to a number of signs:

• by the method of including expenses in the prime cost - direct and indirect. Direct costs are understood as costs that are directly related to the release of products and are included in the cost estimate immediately. Indirect costs include costs that are associated with the maintenance of production, with the management of the enterprise, etc. They wear general character are related to the activities of the company as a whole and are subject to distribution;
• by appointment - invoices and basic. The main ones are the costs of materials, raw materials, fuel and other production resources that are converted into a finished product (or service). Overhead is understood as the costs that are associated with the organization and management of the enterprise;
• content - complex and single-element. The structure of single-element costs includes costs that form the cost: wages, depreciation, materials, etc. To complex - general and general production costs;
• in relation to the volume of production. There are fixed and variable costs. Constants do not depend on the volume of products produced - these are administrative and general production costs. But variable costs are in complete dependence from the number of products produced - these are materials, fuel and wages of the main workers;
• in relation to activities - other (non-operating) and ordinary. This classification is important for accounting and it differs from the classification of expenses by purpose, since it groups all expenses first according to the principle of their correlation with the type of activity, i.e. with the usual and additional (non-sales). And then the grouping within expenses for ordinary activities occurs according to accounting accounts and at the same time according to economic characteristics.

These economic indicators represent aggregated grouping of costing items:

• material costs (raw materials, semi-finished products, fuel and other similar cost items);
• costs for;
• contributions to social, health and pension insurance;
• depreciation;
• other expenses - general business, commercial and general production.

And for the purposes of the calculation itself, it is used more detailed grouping of articles:

• material costs are the costs of raw materials and supplies;
• energy and fuel that are needed to support production;
• wages of only production (basic) workers;
• extrabudgetary contributions from their salaries;
• general production costs - depreciation of equipment and workshop buildings, maintenance of the production process, and other similar costs;
• general running costs. They are also called managerial. These include the costs of running an enterprise, remuneration of administrative personnel, etc.
• other production costs. This includes those costs that were not included in general production costs;
• business expenses. These are advertising campaigns, packaging, transportation of products to the consumer and other similar expenses.

All costs, starting with material and ending with other production costs, constitute an incomplete cost of the product (service) or production. And together with commercial expenses, this is the total cost price.

Compilation procedure

To correctly calculate the cost of the service, you need to follow the methodological instructions for the industry. In addition, it is very important to initially correctly allocate expenses to accounting accounts. This will allow you to accurately assess the cost of services and perform pricing. And such a posting to accounts is done on the basis of primary documents, which make it possible to determine the production and non-production nature of expenses.

As for the costing process itself, it includes two main stages:

• you should initially decide on direct and indirect costs. It is most convenient to do this according to accounting data, where the entire grouping of expenses according to this criterion occurs on accounting accounts;
• further, based on the accepted calculation method, costs are allocated. This is very important, especially if several types of services are being provided. Here it will be necessary to determine the values ​​of general economic, general production and commercial costs, which are either subject to distribution between the types of services in relation to some attribute (for example, the salaries of the main workers), or attribution without distribution in full to the proceeds.

How to establish a base for cost allocation?

This base, like the cost accounting methodology, the classification of expenses - everything is written in, which is formed on the basis of the current accounting legislation.

The nuances of drawing up for certain types of services and works

Any construction work is assessed on the basis of an estimate, which is drawn up by specially trained employees - estimators... The calculation is compiled on the basis of special reference books that normalize costs based on the type of construction and type of construction work, and are called "Uniform norms and prices for construction, installation and repair and construction work".

As for the composition of the grouping of costs, it all depends on the nature of the work performed.

For example, for construction and installation works, the calculation of their cost will be based on the following grouping of cost items:

• material costs;
• workers' wages;
• costs associated with the maintenance of equipment and machinery;
• other expenses (rent, third-party services, insurance premiums, etc.);
• general production costs.

Costing transport services is also specific and includes:

• the main costs are the remuneration of drivers with deductions to extra-budgetary funds; fuel costs and vehicle depreciation;
• vehicle maintenance costs - spare parts, salary with deductions of service workers, garage maintenance, depreciation and other similar expenses. Moreover, for the services of a car service, as a rule, a separate estimate is drawn up;
• general running costs. They are related to the management of the company;
• business expenses.

As for, for example, costs such as fuel, then they are normalized. Those. based on the type of vehicle, the base fuel consumption and a correction factor are used in the calculation, which regulates the base fuel rate taking into account the actual mileage and other indicators (for buses, an additional indicator is the operating time with the heating on, for flatbed trucks - the volume of cargo, etc. etc.). Thus, the entire calculation of the cost of transport services takes place taking into account the type of vehicle.

To calculate the cost of implementation additional travel agency services, it should be understood that these indicators are inherently unpredictable. And they are determined based on the analysis of many current factors (for example, the exchange rate, etc.) and taking into account the data of the previous period, for example:

• insurance. It can be obligatory - and then it must be included in the cost of the voucher. If the insurance is paid at the request of the tourist, then this service is considered only additional. In this case, the payment for each purchased policy is made by the insurer;
• visas. Their cost is calculated taking into account the size of the group in a particular destination. Their registration is carried out by invitation, which was received from the receiving party, and for a certain number of tourists; \
• living expenses. Their value depends on the class of the hotel, the season of arrival, the size of the group and the cost of rooms in a given season;
• expenses for excursions and services of a guide-interpreter. Their value also depends on the season of arrival and the cost of tickets to museums at that time.

As you can see, the costs of additional travel agency services are really unpredictable and highly dependent on the current situation. Therefore, such a business is often unprofitable - after all, vouchers begin to be sold in one conditions, and service is already taking place at other price values.

The rules for compiling a cost estimate for construction work are set out in the following video:

And e = ZP + A + TCM + C rem. + C m + P p, (6)

where salary - wages of basic and additional production workers with accruals;

A - depreciation deductions, determined by the depreciation rates for each type of equipment, rubles;

TSM - the cost of fuel and lubricants, rubles;

With rem. - costs for Maintenance and mechanical maintenance, rubles;

C m - the cost of repairing and restoring tire wear (for wheeled vehicles);

P p - other cash costs (costs of overalls, storage of equipment, etc.).

1.4.1 Salary is determined by the formula:

ZP = Th t 8 V o K add. By the beginning. , (7)

where Ch t is the hourly tariff rate, rubles;

8 - the duration of the work shift, hours;

In about - the number of working days in a year;

K additional - coefficient of additional payments (K additional = 1.2 - 2.2)

K start - a coefficient that takes into account salary accruals (to the pension fund, medical insurance fund, social insurance, K start = 0.415 (41.5%).

1.4.2 Depreciation deductions are determined:

where BS is the book value of the equipment, rubles.

H is the rate of depreciation deductions by type of equipment,%

1.4.3 Calculation of the cost of fuel and lubricants:

Fuel cost: T = C T cm K V o R h (9)

where: P is the price of 1 kg of fuel, rubles;

R h - hourly fuel consumption, kg (if there are no consumption rates, then calculate using the formula);

T cm - the number of hours of work of equipment per shift;

In about - the number of job shifts per year;

K is a coefficient that takes into account the working conditions.

The cost of oil, lubricants and cleaning materials is determined as a percentage of the cost of fuel (CM = 20-25% of T)

1.4.4 Electricity costs for stationary machines (C e) can be calculated based on the installed power of electric motors, the degree of their load and the cost of one kilowatt-hour using the formula:

C e = N e K 1 K 2 K 3 K 4 T cm Ts e, (rub / shift), (10)

where N e - total installed power of electric motors, kW;

K 1 - engine load factor over time;

K 2 - engine power load factor;

K 3 - coefficient of simultaneous operation of equipment motors;

K 4 - coefficient taking into account the loss of electricity in the network;

C e - the cost of one kW / h of electricity, rubles.

For the timber industry, the product of the coefficients K 1, K 2, K 3, K 4 can be taken equal to 0.80-0.95.

1.4.5 The cost of maintenance and repair of equipment can be determined by the formula:

where H t is the standard of costs for maintenance and current repairs of equipment per 100 machine-hours in operation or 1000 km of run, rubles;

In cm - changeable vehicle mileage, km;

In about - the number of changes in the work of equipment per year.

1.4.6 When calculating the cost of maintaining timber trucks (road trains) and wheeled tractors the costs of restoration of wear and tear and repair of tires are taken into account according to the formula:

where N w - the rate of costs for restoration and repair of tires in% to the cost of the complex per 1000 km of run;

Ts w - wholesale price of one set according to the list price, rubles;

К т - coefficient taking into account transportation and procurement costs;

In cm - changeable vehicle mileage in km;

In about - the number of changes in the operation of the car per year.

1.4.7 Other costs may include: costs of storing equipment and other costs. In calculations, they can be taken at the rate of 5% of all costs.

The data obtained is summarized in table 2.

Table 2 - Calculation of the cost of work

Cost elements	Basic variant		Designed option
	Total costs		Total costs	Per unit of production or work
1. Salary
2. Social contributions
3. Depreciation deductions
4. Cost of fuel and lubricants
5. Repair and maintenance costs
6. Costs of restoration of wear and tear and repair of tires
7. Other cash expenses
TOTAL costs