Cost system and cost calculation for the repair of vehicles. Methodology for calculating operating costs The nuances of compiling for certain types of services and works

Calculation of one-time costs

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

where Cn. x. - 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 installation / dismantling of machines, rubles; Sp. R. - the cost of loading / unloading the machine, including preparatory work, rubles; 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, hours,

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

Average vehicle speed, km / h.

Costs of relocating the machine to 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. about. - 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 tariff rate of the rigger, r / h.

The cost of operating a machine or tractor:

where is the cost of 1 mash-h of operation of trucks, p., is the amount of additional payment for mileage, p., is the coefficient of increase in the cost of 1 car hour when using a special car or 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 and business 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. Expenses for the organization of 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 costs for carrying out TR for a bulldozer class 3t. (No. 19):

Relocation of the bulldozer is carried out using a trailer.

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

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

The cost of operating a machine or tractor:

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

In this way,

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

Cost of assembly / disassembly of the machine See dm. \u003d 0r.

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

Overheads:

Machine-hour cost:

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

The relocation is carried out on its own.

The cost of relocating the machine will be:

Where t P - the time of moving the machine under its own power.

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:

Machine-hour cost:

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 summary calculation of the cost of operation of construction and road machines is drawn up (table 4), based on the calculation, the cost of operation of 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 the 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
	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 (item 11 + item 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 one costing object, and a group of specified objects. A cost 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 calculation 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.

IN 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 current 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, regardless of whether they are 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 cost groups occurs according to a number of signs:

• by the method of including expenses in the cost price - direct and indirect. Direct costs mean 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 production maintenance, enterprise management, etc. They are general in nature, 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 associated with the organization and management of the enterprise;
• content - complex and single-element. Single-element costs include 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 fully dependent on the amount 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 according to ordinary activities occurs according to accounting accounts and simultaneously according to economic characteristics.

These economic signs represent aggregated grouping of costing items:

• material costs (raw materials, semi-finished products, fuel and other similar cost items);
• costs for;
• contributions to social, medical 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. These include those costs that have not been 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 on this basis occurs on accounting accounts;
• further, based on the accepted method of calculation, costs are allocated. This is very important, especially if several types of services are provided. Here it will be necessary to determine the values \u200b\u200bof general economic, general production and commercial expenses, 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, as well as 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, which 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;
• expenses related to the maintenance of equipment and special equipment;
• other expenses (rent, third-party services, insurance premiums, etc.);
• general production costs.

Costing transport services is also specific and includes:

• the main expenses are the remuneration of drivers with deductions to off-budget 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, as a rule, a separate estimate is drawn up for the services of a car service;
• 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 into account the type of vehicle.

To calculate the cost of implementation additional travel agency services, it should be understood that these indicators are initially 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 mandatory - 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 is received from the host, 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 under one conditions, and service is already taking place at other price values.

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

However, for a complete calculation of all costs, they are brought to a single measurement and presented in monetary terms in rubles. Name of components Units of measurement Quantity Price pcs Total cost rub. No. Material name Designation Units of measurement Cost Units of Measurement rub. Total units Total cost rub.

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Having information on the cost of one machine-hour of operation of a 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 transport equipment, you must first calculate the cost of one machine-hour. This calculation is necessary in the following cases:

• selection of a transport service provider for the needs of the enterprise. Having information about the real cost of one machine-hour, you can choose a supplier on the most favorable terms. Market analysis in this case will not provide objective information, as suppliers strive to maximize profits;
• lease of own machines and mechanisms to third parties. The correct calculation will allow you to establish the optimal size of 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 fixed assets;
• costs for all types of repairs, diagnostic and maintenance;
• costs of fuel and fuels and 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 life of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation of 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 technicalmaintenance 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.

Costs for fuel and fuels and lubricantscan 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 in road transport", approved by the Order of the Ministry of Transport of Russia dated 03.14.2008 No. AM-23-r (as amended on 05.14.2014).

Remuneration for the driver's labor, taking into account deductions from wagesdepends 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 formlabor 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 coefficient is 1.3.

Wages, including personal income tax, will be: 162 × 130 × 1.3 \u003d 27,378.00 rubles.

Payroll deductions: 27,378.00 × 0.3 \u003d 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 assets, etc.). Overhead costs are included in the cost of production, costs of production and circulation.

Example 2

Suppose 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 \u003d 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:

• 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 per hour;
• fuel consumption rate for 1 car / hour - 14, 3 liters;
• cost of 1 liter of fuels and lubricants - 27.34 rubles;
• the rate of consumption of lubricants per 100 liters of fuel consumption - 2 liters;
• the cost of 1 liter of lubricants - 169.49 rubles;
• overhead rate - 90% of the wages fund.

The calculation is presented in the table.

Table 2. Calculation of the cost of 1 machine-hour of the truck crane
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 fuel and lubricants
	Fuel cost per hour
	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
	Lubricant cost per hour
	Overheads
	Total cost for 1 machine-hour		1017,18 + 1189,26 + 182 + 390,96 + 48,47 + 126

A. V. Makina, economist at Bolwerk LLC

Methodological guidelines for the development of estimated norms and prices for the operation of construction machines and vehicles were approved by the Decree of the State Construction Committee of Russia of December 17, 1999 N 81.

Estimated costs for the operation of construction machines are determined according to the data on the standard time of using the required machines (mash-h) and the corresponding price of 1 mash-h of machine operation. When calculating these costs, the previous procedure for calculating the cost of a machine-hour and the grouping of costs have been preserved.

The cost of 1 machine-hour of operation of construction machines in rubles (Smash), based on the average shift time of operation, is determined by the formula

Smash \u003d A + Z + B + E + G + R + P,

where A - constant operating costs - standard depreciation deductions for the complete restoration of machines, rubles. / mash-h;

З - remuneration of workers operating construction machines, rubles. / mash-h;

B - the cost of replacing wearing parts, rubles. / mash-h;

E - energy costs, rubles. / mash-h;

С - costs of lubricants, rub. / mash-h;

G - the cost of hydraulic fluid, rubles. / mash-h;

Р - costs for all types of machine repair, their maintenance and diagnostics, rubles. / mash-h;

P is the cost of relocating machines from one construction site (mechanization base) to another, rubles. / mash-h.

Average shift time of machines operation includes:

time of participation of machines in performing technological operations;

time of replacement of wearing parts and replacement equipment;

time of movement of machines along the front of work within the construction site;

time of technological breaks in the operation of machines;

time of preparation of machines for work and their delivery at the end of work;

time for monthly maintenance of machines;

the time of breaks in the work of drivers, regulated by labor legislation.

The procedure for determining the cost of operating machines is as follows.

1. The amount of fixed operating costs. Depreciation deductions for full restoration of machines (A) are determined by the formula

where C is the weighted average replacement cost of the car, rubles. ;

On - the annual rate of depreciation deductions for the full restoration of this type of construction machines,% / year;

Т - standard annual operating mode of machines, mash-h / year.

Indicators of the weighted average replacement cost of the machine qualitatively and quantitatively do not coincide with their book value. The replacement cost of a machine is determined based on the results of an analysis of market prices of manufacturers of machines of this group, taking into account the indicators of the book value as of the date of entry into force of the federal, territorial and industry collections of the corresponding estimated prices or additions to them.

The methodological guidelines provide for the application of coefficients to the norms of depreciation deductions, taking into account the industry and regional specifics of the use of construction machines and vehicles, and the production of construction and installation works, as well as the intensity of their use (intensity factors). These coefficients are differentiated according to three levels (modes) of machine use intensity (light, medium, heavy). At the same time, the average mode of the intensity of the use of machines corresponds to the basic values \u200b\u200bfrom the Collection of uniform norms of depreciation deductions for the complete restoration of fixed assets of the 1991 release.

According to the Methodological Guidelines, the indicators of the annual operating mode of machines are set according to three options:

1) based on the results of the analysis of actual data on the use of construction machines and vehicles during the year (in mash-hours) on the basis of estimated reports;