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 car-hour of operation of trucks, p., is the amount of additional payment for mileage, p., is the coefficient of increase in the cost of 1 auto-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, non-departmental 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 at rates set for direct operating costs construction machines or to 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
	Oil costs ( working fluid) for the hydraulic system
	The cost of replacing quickly wearing parts, including labor costs
	Repair costs and Maintenance unpaid 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)

Federal Agency for Education

Specialty "Maintenance and repair of road transport"

Discipline "Economics have grown"

COST SYSTEM AND CALCULATION OF COST FOR MAINTENANCE AND REPAIR OF MOTOR VEHICLES

EXPLANATORY NOTE

TO COURSE PROJECT

Introduction

1. Characteristics of the production unit

2. The system of costs for maintenance and repair of the production unit

2.1 Calculation of the number and payroll

2.2 Calculation of costs for spare parts and repair materials.

2.3 Calculation of the amount of overhead costs.

2.4 Drawing up cost change and costing.

3. Economic efficiency from the implementation of the measure

Introduction

One of the most important tasks in the field of vehicle fleet operation is to further improve the organization of maintenance and maintenance cars in order to increase their efficiency and at the same time reduce operating costs. The relevance of this problem is confirmed by the fact that many times more labor and funds are spent on car maintenance than on its production.

At present, on the basis of scientific and technical progress, a planned preventive system of maintenance and repair of rolling stock of the timber industry complex as a whole, tested by many years of experience, is being further developed.

Both in the field of organizing road transport, and in the field technical exploitation automobiles are beginning to apply various economic and mathematical methods of analysis, planning and design. New methods and means of diagnostics are being developed and introduced more and more. technical condition and predicting vehicle uptime resources. New types of technological equipment are being created that make it possible to mechanize, and in some cases even automate labor-intensive operations for the maintenance and repair of rolling stock. Modern forms of production management are being developed, which are designed for the use of electronic computers with a further transition to an automated control system.

With the ever-increasing saturation of the national economy with cars, the modern economic system provides for new structural divisions of road transport - auto complexes and production associations, repair and maintenance bases, which potentially contribute to the transition to centralized production of maintenance and repair of cars.

1. Characteristics of the production unit

Motor transport company for maintenance, daily inspection and maintenance of cars and trucks.

1. Car brand Kamaz-5420

2. Number of cars 250

3. Average daily mileage 185

4. Working days per year 253

5. Annual fund working hours 2076

6. Number of impacts per year

7. Labor intensity of work, people hour.

The area of ​​the enterprise is 448 m 2.

The enterprise belongs to the 0A0 plant "Mars".

It is intended for timely inspection and elimination of breakdowns and malfunctions in the company's vehicles.

For this, special equipment is used. Let's add this equipment to the table.

Table No. 1 Production equipment and organizational equipment.

equipment identification		Price in rub.	Total cost. in rubles	Powerful in kW	Water consumption per hour. l
3. Control slewing crane
6. Hydraulic press
9. Wrench
10.Vise 11-140

2. The system of costs for maintenance and repair of the production unit

The cost of production of a production unit is the monetary value of all the costs of performing the planned amount of work. Determining the costs per unit of production is called costing.

When calculating the cost price, all costs, depending on their nature and purpose, are allocated to items.

The change in the cost of performing maintenance and repairs includes the main and additional wages of production workers with social insurance charges, costs of spare parts, materials, overhead costs.

2.1 Calculation of the number and payroll

Table No. 2 Share of labor intensity of repair work of each category in the total labor intensity of work.

Num. slave. people

estimated

adopted

The number of workers is determined on the basis of the planned volume of work and the effective fund of working time of one worker.

In jobs where the duration of night shifts is equal to that of the day, for each hour of night work, an additional payment is made: with an 8-hour and 7-hour working day, 1/7 of the wage rate, with a 6-hour working day, 1/5 of the wage rate.

Night time surcharge, rub.

Nр = Т´ / Фр (1)

where T´ is the labor intensity of the work performed by the subdivision, taking into account the planned overfulfillment of the established norms for the production of man-h.

FR - working time fund (filed by TO and TR)

Nр = 215080/2076 = 104

average wage grade of a worker

Рср = (1N 1 + 2N 2 + 3N 3 +… + 6N 6) / (1N 1 + 2N 2 + 3N 3 +… + 6N 6) (2)

where 1,2,3, ... 6 - work categories

Rav = (1 * 19 + 2 * 22 + 3 * 28 + 4 * 23 + 5 * 12) / 104 = 2.87

13 teams of 8 people.

Table No. 3 Time-based payroll

	Labor intensity		Hourly rate	Payroll funds (rubles)

average hourly wage rate

Ссч = (Сч1N 1 + Сч2N 2 + Сч6N 6) / (N 1 + N 2 + ... + N 6) (3)

From h1, C h2, ... From h6 - the hourly tariff rate of the repair worker is 1.2, ... 6 categories, p.

Ссч = (20 * 19 + 27.2 * 22 + 30 * 28 + 34 * 23 + 36 * 12) / 104 = 29.15 rubles.

Wages for brigadier

D br = P br * S bw * F br * N br / 100 (4)

where P br is the percentage of additional payment for the brigadier;

With bw - the hourly wage rate of the foreman, rubles;

N br - the number of foremen.

D br = 10% * 36 * 2076 * 13/100 = 97157 rubles.

Night time surcharge

D n = 1/7 * C n * t n * D p * N n (5)

t n - the number of night hours of work per day

D p - the number of working days of the production unit in a year;

N n - the number of repair workers of the production unit working at night.

D n = 1/7 * 29.15 * 8 * 253 * 48 = 396 477 rubles.

Basic payroll

FZP o = FZP pov + PR fzp + D br + D n (6)

where PR fzp - bonuses from the wage fund, rubles

FZP o = 6268923 + 40% + 97157 + 396477 = 3001203 rubles.

General FEP

FZP total = FZP o + FZP d (7)

FZP total = 3001203 + 300120 = 3301323 rubles.

Social Security Contribution

H p = 0.356 (FZP o + FZP d) (8)

where 0.356 is the coefficient taking into account social insurance contributions

H p = 0.356 * 3301323 = 1175271 rubles.

Salary fund

ФЗ П total with excluded. = FZP total + H p (9)

ФЗ П total with excluded. = 3301323 + 1175271 = 4476594 rub.

ZP p = (FZP total * PR fmp) (10)

where PR fmp is a prize from the material incentive fund,

Salary p = (3301323 + 1231836) / (12 * 104) = 3632 rubles.

Table 4 General payroll

Naming of expenditures	Cost amount, rub.
Time-based payroll
Surcharge for brigadier
Supplement for night work
Payroll bonus
Basic payroll
Additional payroll
General payroll
Average monthly salary, taking into account bonuses from the material incentive fund and for saving material resources

2.2 Calculation of costs for spare parts and repair materials

Cost rates are established by car brands for category 2 of road operating conditions. When operating cars in category 1 conditions, the coefficient 0.84 should be applied, and in conditions of category 3 1.25.5 category - 1.8.

Similarly, the costs of repair materials required for the implementation of the TR of vehicles are determined.

The consumption of materials for maintenance is determined according to the norms established for one impact by car brands.

If there are norms for the consumption of materials and spare parts for the sections, the calculation is carried out according to these norms. For diagnostic stations, specialized posts for replacing units, the consumption of spare parts and repair materials is not planned.

C uch = H zch * l total * C t * K ezch / 1000 (11)

where H zch is the cost rate for spare parts per 1000 km, rubles.

C t - the percentage of labor intensity of the work of the unit is approximately 0.7 - 0.8;

K ezch - coefficient taking into account savings on spare parts

(K ezch = 1- (P ezch / 100)) (12)

P ezch - percentage of spare parts savings

C zch = 60 * 11701250 * 0.7 * 0.98 / 1000 = 481623 rubles.

C zch = 80 * 11701250 * 0.7 * 0.98 / 1000 = 642164 rubles.

C zch = 140 * 11701250 * 0.7 * 0.98 / 1000 = 1123788 rubles.

l total = 250 * 185 * 253 = 11701250

Consumption of materials.

C m = N m * N then (13)

EO, C m = 20 * 56700 = 1134000 rubles.

TO 1, C m = 55 * 3180 = 174900 rubles.

TO 2, C m = 85 * 1000 = 85000 rubles.

TR S zch = 160 * 481623 * 0.7 * 0.98 / 1000 = 52,862 rubles.

Table 5 Cost of spare parts and repair materials.

Types of air	Salary cost	The cost of rem. ma	Total costs

2.3 Calculation of the amount of overhead costs

This item includes costs associated with the maintenance and operation of equipment and general workshop costs. The change of overhead costs is based on the current standards in the following order.

The costs of current repairs of the building are determined on the basis of the norm for the TR of the building, established in the amount of 1.5 - 3% of its cost.

Electricity costs include the cost of lighting and running the equipment's electric motors.

The rate of water consumption for domestic needs is 20% of the consumption for domestic needs.

B s = (Ts s + Ts cn) V s (14)

Ts z, Ts p - the cost of 1 m 3, respectively, of an industrial building, the construction of plumbing and industrial - wiring 1 m 3 rubles.

V s - the volume of the room, m 3

B z = (1970 + 150) * 2240 = 4748800 rubles.

8 * 56 * 5 = 2240m.

Table 6 Calculation of depreciation

equipment identification
1. Lift for inspection of ditches
2. STS 10 stand for control braking systems
3. Control slewing crane
4. Washing installation OM-5361-KGKB
5. Jack P-304 hydraulic rolling
6. Hydraulic press
7. Universal drilling bench 25125
8. Transfer-radial machine 2E52
9. Wrench
10.Vise 11-140
11. Luftometr roll. managed. Outdoor furniture-524
12. Stand for repair lane. and ass. bridges

Expenses for maintenance of the building.

4748800 * 3/100 = 142464 RUB

Equipment maintenance costs.

983560 * 5/100 = 49178 rubles.

Annual electricity consumption for lighting.

Q eos = 25 * F * T os / 1000 (15)

where 25 is the consumption of lighting electricity per 1m 2, W

F - Production area, m 2

T os - the number of hours of use of the lighting load per year

Q eos = 25 * 448 * 2000/1000 = 22400 kWh

Annual energy consumption

Q es = ∑P y * F about * K s * K s / (K ps * K pd) (16)

∑Р у - total installed power of electric receivers, kW

Ф about - the actual annual fund of the working time of the equipment, h;

K z - equipment load factor (0, -0.9)

K s - demand coefficient (0.15-0.25)

K ps - coefficient taking into account losses in the network (0.92-0.95)

K pd - coefficient taking into account engine losses (0.85-0.9)

Q es = 32.9 * 2076 * 0.7 * 0.2 / (0.95 * 0.9) = 11249 kW

Total cost

C e = Ts kW (Q eos + Q es) (17)

where C kW is the cost of 1 kW-h, rub.

C e = 3 * (22400 + 11249) = 100947 rubles.

Annual water consumption for production needs

Q v.pr = N in * F about * N about * K e / 100 (18)

Н в - hourly water consumption per unit of equipment, l

N about - the number of pieces of equipment

Q v.pr = 100 * 2076 * 1 * 0.7 / 1000 = 145 m 3

Water consumption for household and other needs

Q v.bp = (40N yar + 1.5F) * 1.2D p / 1000 (19)

N yar - the number of turnout workers

D p - days of work of the production unit

1.2 - coefficient taking into account the water consumption for working needs

Q v.bp = (40 * 104 + 1.5 * 448) * 1.2 * 253/1000 = 1467 m 3

Water supply costs

С в = Ц в * (Q в.пр + Q в.бп) (20)

C in - the cost of water, rubles.

C in = 3 (145 + 1467) = 4836 rubles.

For heating

C from = 448 * 120 = 53,760 rubles.

Occupational health and safety

With ocr = 4476594 * 0.03 = 134298 rubles.

C m-b-p = 983560 * 0.1 = 98356 rubles.

Table No. 7 Overhead costs

	Expenditure	Amount of expenses
	Depreciation of buildings
	Maintenance of buildings
	Equipment maintenance
	Water supply costs
	Electricity costs
	Heating costs
	On labor protection
	To reimburse the wear and tear of material tools
	Depreciation of equipment
	other expenses

2.4 Drawing up cost change and costing

It is compiled in order to determine the amount of costs for one maintenance service or for 1000 km of run when performing routine repairs and diagnostic work... Thus, costing is the calculation of costs per item per unit of production. When performing work on maintenance and repair, product units can have one technical impact (TO-1, TO-2, EO) or 1000 km of run.

Table No. 8 Calculation of the cost of maintenance and repair

Expenditures	Costs rub.
		For 1000 km of run for (1 TO)	In% to the total
2. Cost of spare parts
3. Material costs
4. Overhead costs

3. Economic efficiency from the implementation of the measure

An indicator of the economic effect from the introduction of new technology and the implementation of organizational and technical measures can be the annual savings in a whole range of cost and physical indicators.

For auto repair and auto service enterprises, as additional indicators can be the output in rubles per 1 ruble. capital investments or with 1m 2 total and productive area; costs of raw materials, materials, fuel, electricity and other material values ​​per unit of production.

K w = 1-P e / 100 (21)

P e - percentage of savings

K w = 1-0.1 = 0.9

N p2 = T * K w / F p (22)

К w - coefficient of labor intensity reduction

N p2 = 215080 * 0.9 / 2076 = 93 people

FZP total 2 = C c h * F p * N p2 * K d (23)

K d - coefficient of additional payments

FZP total 2 = 29.15 * 2076 * 93 * 0.53 = 2,982,804 rubles.

K d = FZP total 1 / FZP pov (sd) (24)

K d = 3301323/6268923 = 0.53

S zch2 = S zch1 * K e (25)

C zch2 = 2247575 * 0.97 = 2180147 rubles.

C m = C m1 * K e (26)

K e - saving factor

C m = 1,446,762 * 0.97 = 1,403,359 rubles.

K e = 1-P e / 100 (27)

K e = 1-0.03 = 0.97

P e -% savings in spare parts

Table No. 9

Expenditures	Costs rub.
		For 1000 km of run for (1 TO)	In% to the total
1. The wage fund is common with deductions for social insurance
2. Cost of spare parts
3. Material costs
4. Overhead costs

E yg = (S1-S2) (28)

where S1 ... S2 is the unit cost before and after the implementation of the measures.

E y = (8954041-7349420) = 1604621 rub.

E = E y / K (29)

where K - capital investments

E = 1604621/1760000 = 0.91

T about = K / E yg (30)

T about = 1760000/1604621 = 1.1 years

Bibliography

1. Anisimov A.P. "Economics, organization and planning of road transport", M .; Transport, 1998

2. Borisova V.M. "Course project on economics, organization and planning of road transport" M .; Transport, 1987

3. Rogova N.N. "Problem book on economics, organization and planning of road transport." M .; High school, 1988

Chapter 6

General Provisions

These recommendations contain the rules for the development and application of prices for the operation of 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
	The cost of 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 when performing a major overhaul "Methodological guidelines for the development of estimated standards and prices for the operation of construction machines and vehicles»MDS 81-3.99 Examples of drawing up calculations p. 1.2. (Appendix 4).

Justification anion 4

Costs for fuels and lubricants and hydraulic fluid

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 lubricants= 0.063 × H, where

0.063 - coefficient taking into account the consumption of lubricants;

Н - consumption rate diesel fuel.

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

Calculating the cost of replacing tires for 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

9.4. The practice of forming planned prices (for example, the management of mechanization)

The calculation of the planned price of machine-shift work of technological vehicles in accordance with the regulatory and reference materials, operational and calculated performance indicators of vehicles is carried out according to the following cost items: fuel, lubricants, maintenance and operational repairs, tire repair, depreciation for restoration and overhaul, wages drivers and drivers, overhead costs.

Under the rate of consumption of fuel or lubricant (TCM) in relation to road transport the established value of the measure of consumption of a given material during the operation of a particular vehicle is understood. The norms are intended for conducting operational and statistical reporting, planning the organization's need for FCM for the subsequent period, calculating the taxation of organizations, implementing the regime of economy and rational use of consumed oil products, as well as for settlements with drivers.

The costs of maintaining vehicles are written off to the cost of products (works, services). In accounting, the costs associated with the transportation process are reflected on the balance sheet account 20 "Main production" or 44 "Sales costs" (only for trade organizations). The costs of maintaining official vehicles are reflected in the balance sheet account 26 "General business expenses". Organizations that have a car park reflect the costs associated with their maintenance and operation on balance sheet account 23 "Auxiliary production".

Accounting and tax regulations do not establish maximum norms for attributing to the prime cost the costs associated with the use of FCM in the transportation process. The only condition for writing off FCM to the prime cost is the availability of documents confirming the fact of their use in the production process. Therefore, each organization has the right to independently determine the rates of their consumption, taking into account the specifics of production, guided by the "Norms ...".

Norms are approved by order of the head of the organization, which is introduced to all drivers. The lack of approved standards can lead to abuse by drivers or operators of construction machines, "burnout" of fuel and unjustified additional costs.

It is allowed to increase the standard fuel consumption for intra-garage passing and technical needs (technical inspections, adjustments, running-in of engine and car parts after repairs, etc.) up to 1% of the total amount consumed by the organization.

For cars general purpose installed:

The base rate per 100 km of run, which depends on the category of vehicle rolling stock (cars, buses, trucks, etc.) and assumes a different equipped vehicle condition and driving mode in operation;

Rate per 100 tonne-kilometers (t × km) transport work, which takes into account the additional fuel consumption when driving a car with a load and depends on the type of engine installed on the car (petrol, diesel or gas), and total mass car;

The norm for a trip with a load, taking into account the increase in fuel consumption associated with maneuvering at the points of loading and unloading, and depends only on the gross vehicle weight.

Basic rates of fuel consumption per 100 km of vehicle mileage are set:

For gasoline and diesel vehicles - in liters;

For vehicles running on liquefied petroleum gas - in liters of liquefied gas;

For vehicles powered by compressed natural gas - in normal cubic meters;

For gas diesel vehicles - in normal cubic meters of compressed natural gas and liters of diesel fuel.

The peculiarities of car operation associated with road transport, climatic and other factors are taken into account by applying correction factors to the basic norms. These coefficients are set as a percentage of increase or decrease in the original value of the norm. If it is necessary to apply several allowances at the same time, the fuel consumption rate is set taking into account their sum or difference.

Fuels and lubricants are written off to the cost of transportation on the basis of waybills, where speedometer readings and fuel consumption indicators are entered. The mechanic (or other authorized person) records these data in waybill, where the exact route of travel must also be indicated, confirming the production nature of transport costs.

The calculation of the cost of machine-shift work of technological vehicles in accordance with the regulatory and reference materials, operational and calculated indicators of the transport operation of vehicles in operation is carried out according to the items of costs for fuel, lubricants, maintenance and operational repair, tire repair, depreciation for restoration and overhaul, driver and driver salaries, overhead costs.

For dump trucks and dump truck combinations, the specified fuel consumption value is calculated by the ratio

where Q n - standard fuel consumption, l; S- mileage of a dump truck or road train, km; H s a p c - the rate of fuel consumption of a dump truck or tipper road train, l / 100 km; H s- basic rate of fuel consumption of a dump truck in running order without load or transport rate taking into account transport work with a load factor of 0.5 l / 100 km; Z- the number of rides with a load per shift; D

where H w- the rate of fuel consumption for the transport operation of a dump truck (if, when calculating N s coefficient 0.5 is not taken into account) and for the additional mass of a dump trailer or semitrailer, l / 100 t × km; G pr - own weight of a dump trailer, semitrailer, t; q- carrying capacity of the trailer, semi-trailer (0.5 q- with a load factor of 0.5), i.e.

When dump trucks operate with dump trailers or semitrailers (if the base rate for a vehicle is calculated as for a semitrailer tractor), the fuel consumption rate increases for each ton of unladen weight of the trailer (semitrailer) and half of its rated carrying capacity (load factor - 0.5): gasoline - up to 2 liters, diesel fuel - up to 1.3 liters, liquefied gas - up to 2.64 liters, natural gas - up to 2 m 3.

For dump trucks and road trains, the fuel consumption rate H is additionally set z for each ride with a load when maneuvering in places of loading and unloading up to 0.25 liters of liquid fuel (up to 0.66 liters of liquefied petroleum gas, up to 0.25 m 3 of natural gas) per unit of dump rolling stock; up to 0.2 m 3 of natural gas and 0.1 l of diesel fuel, approximately with gas-diesel power supply to the engine.

The results of calculating fuel costs for dump trucks are shown in table. 9.2. Vehicle mileage - average value according to waybills.

Table 9.2

Fuel costs (dump trucks)

* Prices are conditional.

For freight onboard vehicles and tractors (Table 9.3), the normalized value of fuel consumption is calculated according to the ratio

where H s ap is the rate of fuel consumption for the mileage of a car or road train in running order without load, l / 100 km; H w- the rate of fuel consumption for transport work, l / 100 t × km; W- volume of transport work, t × km ( W = G gr ´ S gr, where G gr is the weight of the cargo, t; S gr - mileage with load, km); D- correction factor (total relative increase or decrease) to the norm,%.

where H s Is the basic rate of fuel consumption for the mileage of a car (tractor) in running order, l / 100 km (H s ap = H s, for a single car, tractor); H g- the rate of fuel consumption for the additional mass of the trailer or semi-trailer, l / 100 t × km; G pr - unladen weight of the trailer or semitrailer, t.

Table 9.3

Fuel costs (onboard trucks and tractors)

* Prices are conditional.

For on-board trucks and road trains performing work recorded in ton-kilometers, the fuel consumption rate increases (based on liters per ton of cargo per 100 kilometers): for gasoline - up to 2 liters; diesel fuel - up to 1.3 liters; liquefied petroleum gas - up to 2.64 liters; compressed natural gas - up to 2 m 3; with gas-diesel power supply - approximately up to 1.2 m 3 of natural gas and up to 0.25 liters of diesel fuel.

Special and specialized vehicles with equipment installed on them are subdivided into vehicles performing:

Works during the parking period - fire truck cranes, tank trucks, compressor, drilling rigs, etc .;

Repair, construction and other work in the process of movement - aerial platforms, cable layers, concrete mixers, etc.

Standard fuel consumption Q n (l) for special vehicles (table 9.4) performing the main work during the parking period,

where H s c - individual rate of fuel consumption for the mileage of a special vehicle, l / 100 km (if it is also intended for the carriage of goods, the individual rate is calculated taking into account the performance of transport work: H s c "= H s c + H w W); S- mileage of a special car to the place of work and back, km; Н т - the rate of fuel consumption for the operation of special equipment, l / h or l for the operation being performed (filling the tank, etc.); T- equipment operating time, h (or the number of operations performed); D- the total relative allowance or reduction to the norm,% (when the equipment is operating, only allowances for work in winter and in mountainous areas are applied).

Table 9.4

Fuel costs for special vehicles (truck cranes)

The governing document R3112194-0366-03 establishes the consumption rates of lubricants per 100 liters of total fuel consumption, calculated according to the standards for this car... Lubricant consumption rates are set in kilograms per 100 liters of fuel consumption. The consumption rates of oils and greases are reduced by 50% for all vehicles that have been in operation for up to three years (except for BAZ and passenger cars foreign production). Oil consumption rates increase up to 20% for vehicles that have been in operation for more than eight years. The consumption of lubricants during the overhaul of vehicle units is set in an amount equal to one filling tank lubrication systems of this unit:

where M n – standard consumption of oils and greases; N m – base rate; Q h is the standard fuel consumption; D - correction factors.

Table 9.5 shows the calculation of the cost of oils and lubricants in accordance with R3112194-0366-03.

Table 9.5

Oil and grease costs

Car brand	Name							lubricants, p.	Cost per shift, p.
	Engine oils
	Special oils and fluids
	Greases
	Engine oils
	Transmission and hydraulic oils
	Special oils and fluids
	Greases
	Engine oils
	Transmission and hydraulic oils
	Special oils and fluids
	Greases
	Engine oils
	Transmission and hydraulic oils
	Special oils and fluids
	Greases
KS-55713-1 based on Ural-4320	Engine oils
	Transmission and hydraulic oils
	Special oils and fluids
	Greases
KS-35719 based on Ural-5557	Engine oils
	Transmission and hydraulic oils
	Special oils and fluids
	Greases

For every car tire a record card is kept (Fig. 9.7), which reflects all movements, defects, repairs, the number of kilometers traveled. The cards are kept by a tire accounting technician or another person appointed by order of the head of the organization. The card is the basis for writing off tires for unsuitability, filing complaints with manufacturers and tire repair plants in case of failure to fulfill the warranty mileage due to their fault.

Rice. 9.7. Tire operation record card

Replacement of worn-out tires with new ones is carried out after the standard operating mileage has been completed. The norms of the operational mileage of tires in thousand km and the norms of costs for the restoration and repair of tires in% to the cost of a set per 1000 km of run have been established (Table 9.6). The rate depends on the type of car, tires, as well as on the territory in which the car is operated. According to the regulations, the territories are divided into two groups. For those tires for which there are no approved operating mileage standards, organizations independently develop and approve them.

Table 9.6

Car tire costs

Car tires from the warehouse are issued only in exchange for the returned ones, which are subject to restoration or write-off. Upon delivery, an act of complete unsuitability of tires is drawn up, which indicates the size of each tire or tube, its serial number, model, nature of damage and mileage.

Tire restoration and repair costs Zsh (r. / Km) is calculated by the following formulas:

for single car

(9.7)

where З w - the cost of restoration and repair of tires, r. / km; N w - the rate for the restoration and repair of tires per 1000 km of run,%; Ts w - the price of a tire, a tube of a rim tape, rubles / set; P w - the number of running tires on the car, pcs;

for road train

(9.8)

where Н ш.пр - the norm for the restoration and repair of trailer or semi-trailer tires,%; Ts sh.pr - the price of a tube tire, a trailer or semi-trailer rim tape, thousand rubles / set; 1.15 (or 1.10) is a coefficient that takes into account the operation of a car with a trailer or semitrailer; П Ш.пр - the number of running tires on the trailer, pcs.

Maintenance and operational costs calculated on the basis of the standards developed by the Central Research Laboratory (TsNIL) and the Center for the Scientific Organization of Labor and Production Management (TsNOT). Table 9.7 shows an example of a calculation using the standards adopted by JSC "ASM".

JSC "Agrostroymekhanizatsiya" uses a linear calculation method depreciation... Moreover, according to Art. 259 of the Tax Code of the Russian Federation, the depreciation rate for each object is determined by the formula

(9.9)

where is the depreciation rate,% of the original (replacement) cost of the object; n- useful life of the given object, months.

Depreciation of cars per 1 km of run is determined by the formula

(9.10)

where З and - depreciation costs, r. / km; C b - the average book value, p .; Н а.г - the rate of depreciation deductions per year,%; Г 1 - the annual mileage of the car, km.

Table 9.7

Repair and maintenance costs

The calculation results are shown in table. 9.8. The useful life of the equipment is 10 years, the annual depreciation rate is 10%.

Table 9.8

Depreciation calculation for 1 vehicle shift

Wage of car drivers For p (p.), referred to the kilometer of mileage, with hourly payment is determined by the formula

(9.11)

where K is the coefficient that takes into account payroll charges; С and - hourly tariff rate of the driver, p .; 1840 - the annual fund of working time, h.

The results of calculating the wages of drivers for 1 machine-shift operation of equipment are presented in table. 9.9.

Table 9.9

Driver salary

When calculating the wages of drivers, additional vacation time (8.8%) and deductions for social needs are taken into account.

Types of surcharges to the tariff rate:

Drivers working on cars in Moscow and St. Petersburg - 10% (K1 = 1.1);

When delivering goods in containers, packages and on pallets - up to 10% (K 2 = 1.1);

When transporting goods by vehicles with one trailer - up to 50% (K 3 = 1.5);

For work on dump trucks at a distance of up to 10 km - up to 30% (K 4 = 1.3);

For work on towing vehicles - up to 20% (K5 = 1.2);

For the leadership of the brigade - 1% (K 6 = 1.01);

For work on vehicles with a two-shift operation (KamAZ-5511) - up to 20% (K 7 = 1.2).

The calculated indicators for the main units of technological vehicles make it possible to form a base of standards for further planning costs and calculating the cost of operating equipment. It also becomes possible to control costs by deviations when comparing standard costs with actual ones.

Calculation of the cost of machine-shift work tower cranes in accordance with the regulatory and reference materials, the following cost items are made: lubricants, maintenance and operational repairs, depreciation for restoration, driver's wages, overhead costs, replacement of wearing parts (replaceable equipment), relocation of tower cranes from one construction site (mechanization base ) to another (Table 9.10).

Sale price of tower cranes of the manufacturer, r .:

KB-160.2 - 15 480 000,

KB-403 - 16,920,000,

KB-405 - 17,460,000,

KB-5053 - 18,000,000.

The coefficient for delivery K d, taking into account the actual costs of delivery of the machine, is established by JSC "ASM" depending on the location of the supplier's warehouse. In this case, it is 1.08.

Calculation of maintenance and operational repair costs

Table 9.10

Consolidated calculation of the cost of 1 machine-shift operation of vehicles, p.

The depreciation rate A m for the complete restoration of machines, the rate for which is set as a percentage per year, is determined by the formula

(9.12)

where H a is the rate of depreciation deductions for full restoration,% / year; К а - coefficient to the rate of depreciation deductions.

In JSC "ASM" the N a is installed in accordance with SNiP IV-3–91 and for tower cranes of these brands is 10% per year, K a = 1.

The wages of tower crane operators are calculated taking into account their qualifications and headcount. In this case, the hourly rate of wages is calculated on the basis of its actual level. The qualification structure of workers operating the machine is established according to the technical documentation for the tower crane (passports).

Depreciation cost calculation

The ratio of wages of workers of various categories is taken according to the tariff scale given in the General part of the ENiR.

Average hourly wages of drivers З

,

where Zm is the monthly salary of drivers operating a car of this brand, in accordance with the contract, p. / month; 365 - the number of days in a year; 52 - the number of weeks in a year; 2 - the number of days off per week; 9 - quantity holidays in the year; 12 - the number of months in a year; Кр с - standard duration of a work shift, machine-h / cm; Ks is the shift factor of the machine, see / day.

The standard duration of a work shift at JSC ASM is 8 machine-h / cm, the actual shift of tower cranes is 1. The share of the cost of replacing wearing parts (ropes and cables) in the structure of direct costs for the operation of tower cranes is 3.5 %.

When calculating costs of this type, one may encounter a number of difficulties: the nomenclature of costs can be quite wide, and with frequent periodic revisions of the planned and estimated prices, the problem with determining the current prices for the entire nomenclature of wearing parts is inevitable. There is one more difficulty - this is the criterion by which one or another part should be attributed tower crane to the category of quickly wearing out. In addition, there are often no officially established standard service lives for these parts.

Calculation of the cost of wages of drivers

Taking into account the foregoing, it is advisable to take into account the costs of replacing wearing parts B in the costs of repair and maintenance. If it is necessary to allocate these costs in a separate article, they are determined by the formula

(9.14)

where Tsb h is the price of wearing parts of this type for the period of validity of the planned and estimated prices, p. / meter (pcs., etc.); Kd - coefficient that takes into account the cost of delivery of wearing parts to the mechanization base; MB h - the number of wearing parts of this type, which are simultaneously replaced on a machine of this brand (pcs., M, etc.); TB h - service life (standard resource) of a wearing part of this type, machine-ch.

For all machines under consideration, the cost of replacing wearing parts will be the same.

In this calculation, Kd = 1.08, Mb h and Tb h are taken according to passport data.

For flexible electrical cable

B1 = 432´1.08´45/5000 = 4.2 rubles / machine-h;

for hoisting rope

B2 = (102 + 4) ´1.08´280/1500 = 21.4 rubles / machine-h;

for cable-stayed rope

B3 = (246 + 4) ´1.08´348 / 5000 = 18.8 rubles / machine-h.

Total: B = B1 + B2 + B3 = 4.2 + 21.4 + 18.8 = 44.4 rubles / machine-h.

The costs of relocation of Ppr of construction machines from one construction site (mechanization base) to another are determined by the formula

where Pt, Pp, Pm s - direct operating costs, respectively, of a tractor, a trailer (heavy truck trailer) and an escort vehicle, calculated with reference to local conditions, r./mach.-h; В1 - the time during which the tractor and the escort vehicle are busy in relocation, vehicle-h; З - hourly salary of the driver of the redeployed car, r./mach.-h; B2 - the time during which the driver of the redeployed vehicle participates in the relocation, machine-h; Тп - the average duration of the machine operation at one construction site, machine-hours.

Tower cranes are relocated from the base of JSC "ASM" to the construction site with the help of vehicles of the technological transport section. Direct operating costs of a tractor unit, a trailer (heavy-duty trailer) and an escort vehicle are calculated with reference to local conditions.

The norms of time during which the tractor, the escort vehicle and the driver of the relocated vehicle participate in the relocation are set by JSC ASM, depending on the location of the construction site. The calculation uses the average time for relocation to a construction site within the city, equal to 2.6. The hourly salary of the driver is accepted in accordance with the contract. The average operating time of the crane in accordance with the concluded contract in this case is 80 machine-hours. As an example, let's calculate the cost of relocating a KB-160.2 tower crane.

P = ((350 + 420 + 105) ´2.6 + 300´2.6) / 80 = 38 rubles / machine-h.

The consumption rates of lubricants (r./mach.-h) for tower cranes of these brands are accepted according to passport data:

universal oil C1 = 0.00525´33.68 = 0.1768;

graphite grease C2 = 0.00025´93.32 = 0.23333;

rope grease C3 = 0.07411´83.32 = 6.1748;

technical kerosene C4 = 0.15688´30 = 4.7064.

Total: C = C1 + C2 + C3 + C4 = 11.3.

The costs of maintenance (MOT) and operational repairs are calculated on the basis of the standards developed by the Central Scientific Research Laboratory and the Central Scientific Research Center, taking into account inflation.

The cost indicator for repairs and maintenance of tower cranes Р is determined by the formula

(9.16)

where C is the selling price of the supplier (manufacturer) of technical equipment, taking into account the degree of their completing with replaceable working equipment, p .; Kd is a coefficient that takes into account the cost of delivering machines from the supplier's warehouse to the mechanization base; T is the annual operating mode of the machine, machine-h / year; Нр is the rate of expenses for repair and maintenance of machines,% / year.

Table 9.11 presents the calculation of the cost of one machine-shift operation of tower cranes at a profit rate of 10 and 20%, and in table. 9.12 - calculation of the planned price of one machine-shift of these cranes.

Table 9.11

Consolidated cost estimate for 1 machine shift

tower crane work

Table 9.12

Calculation of the planned price of 1 machine-shift of tower cranes, p.

When calculating the planned price of one machine-shift of construction equipment, it must be remembered that the estimated cost may be higher than the market price and not provide the required level of profitability of the organization. Then a natural question arises whether to accept orders at a price below the price list or not. There are only two alternatives: to sell and stay on the market, or even to win a “place in the sun” for yourself, or not to sell services and have neither revenue nor a “place in the sun”.

The conclusion is obvious: you need to take care of cost rationalization.

Consumption rates of fuels and lubricants in road transport: guidance document Р3112194-0366-03.

Previous

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 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 include 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 depreciation vehicle;
• 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 the 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: