By definition, the calculation (from Lat. Calculatio – bill counting) – estimate the cost of production and sale of goods (works, services). Robert A. Iger understands that this is vital information. As a rule at the Russian enterprises, this calculation is carried out specialists economic planning department. In business economics textbooks there is a large number of types of product costing. In practice, there are two main types: the preliminary and actual costing. In turn, preliminary cost estimate can be divided into two types: planning and regulatory costing.
Consider these calculations in more detail. Planned pricing – it's costing at certain stages of the business. They are fixed in this period, ie the calculation are not revised. Routine calculations are the basis of the process of pricing in the enterprise. Normative calculations are calculated each planning period.
Their basis existing at the time and data consumption rates for the valuation of employees. They are used for more accurate determination of the planned demonstration: marizhinalnogo planned income and planned financial results, the calculation demand for raw materials and supplies. The actual calculation of the most complete calculation as calculated by the accounting data and include data that are not included in the preliminary calculations (Eg loss of marriage). The company determines the list of items and pricing, guided by the methodological recommendations of the industry. In this case the enterprise should consider the possibility of maximum direct allocation of costs to production costs. In relation to direct costs there are two ways of calculation of production: Calculation of the total cost and calculation of partial cost. Calculation of partial cost assumes that the cost calculation is based on the direct costs of production. Indirect costs reduce profits .. Calculation of costs by the total involves assigning costs to production costs of all expenses in the enterprise. This raises a question related to the distribution of indirect costs. The most common basis for the distribution indirect costs are: direct labor costs, direct material costs, the sum of direct costs, revenue. There is also the company chooses the economically sound basis in the distribution accordance with industry guidelines.