**Topic 5. PRODUCTION COST PLANNING**

**(WORK, SERVICES)**

**Tests**

**Complement**

When planning the cost of production for economic elements of costs, the following types of expenses are determined: wages, taking into account deductions for social needs, depreciation, other expenses and __sales of products (works and services).__

**5.2. Choose the correct answer**

The following method is not used for cost planning:

a) normative;

b) calculation method;

__c) analytical;__

d) factorial.

**Set the correct sequence**

The planned cost estimate for production includes cost elements:

a) labor costs

__b) depreciation charges;__

c) other expenses;

d) material costs;

e) deductions for social needs.

**Complement**

When planning the cost of production, it is customary to classify cost items according to the following criteria: by the method of attributing to the cost of a unit of production; by the nature of dependence on the volume of production; by composition (degree of homogeneity) and by _____ degree of participation in the production process.__

**5.5. Choose the correct answer**

The planned cost of each type of product is determined by developing:

a) the budget of the enterprise;

b) costing;

__c) cost estimates for production;__

d) product acceptance certificate.

**Match**

Indicator | Content |

1. Planned costing of products | A. Production and sales costs per unit of output |

2. Estimate of production costs | D. Grouping production costs according to economic content. |

3. Unit cost of production | B. Grouping the costs of production and sales of products by item of expenditure. |

4. Distribution costs | B. Distribution costs of the enterprise |

**Complement**

In modern production, the planned calculation of the cost of production includes the following typical items of expenditure: material costs, labor costs, taking into account deductions for social needs, costs of preparing production, general production, general

economic and ____ commercial (non-production).__

**5.8. Choose the correct answer**

The production cost estimate does not include:

a) labor costs

b) depreciation charges;

c) material costs;

__d) business expenses.__

**Complement**

When planning the cost of production, cost items are divided into direct and indirect, simple and complex, main and overhead, __fixed and variable.__

**5.10. Choose the correct answer**

According to the nature of the dependence on the volume of production, the costs included in the cost of production are divided into:

a) simple and complex;

b) direct and indirect;

__c) constants and variables;__

d) on the main and overhead.

**Complement**

When planning the cost, the following methods are used: factorial, estimated, costing method and __standard method__ .

**5.12. Choose the correct answer**

Costing is used to determine:

a) the need for current costs;

__b) unit cost of production;__

c) the structure of the cost of production;

d) the level of wages of workers.

**Complement**

The main indicators of cost planning include the total cost of commercial products, the amount of production costs, the cost of 1 r. marketable products, the cost of goods sold and the cost of a unit of production.

**5.14. Choose the correct answer**

Variable costs included in the cost of production include:

a) overhead costs;

b) business expenses;

c) material costs;

__d) general business expenses__ .

**Complement**

Depending on the place of origin of costs, shop, production, __cost and full cost of production are distinguished.__

**5.16. Choose the correct answer**

Annual depreciation charges are determined based on the value of fixed assets:

a) restorative;

b) residual;

c) initial;

__d) liquidation.__

**Complement**

The cost of production is classified into types according to such criteria as the period of time, the initial information used, the degree of coverage of production costs and the __object of calculation.__

**5.18. Choose the correct answer**

To fixed costs included in the cost of production,

relate:

a) the cost of raw materials and materials;

__b) wages of workers;__

c) depreciation charges;

d) business expenses.

**Tasks**

**Tasks for independent solution**

**Task 5.1**

There are planned data on the enterprise for the quarter: the cost of marketable products is 7,800 thousand rubles, the average cost of fixed assets is 23,600 thousand rubles, the headcount is 132 people, the average monthly salary of one employee is 3,150 rubles, the average annual depreciation rate is 12%, the cost of materials used for production is 2,685 thousand rubles, social contributions are 30%, other expenses are 324 thousand rubles, commercial expenses are 2% of the production cost.

Define:

1) the full cost of production;

2) the cost of 1 p. commodity products.

**Task 5.2**

Determine the planned production cost indicators if the following data are available for the enterprise for the planned year: proceeds from the sale of products without VAT – 6,360 thousand rubles; material costs – 3,800 thousand rubles; labor costs will amount to 0.15 p. for 1 p. proceeds from the sale of products; the cost of fixed assets is 2,270 thousand rubles. Other expenses – 210 thousand rubles. The average depreciation rate is 10%. Deductions for social needs – 30%, commercial expenses 5% of the production cost.

**Task 5.3**

There are 15 machines operating on the workshop site; engine power of each machine – 2.2 kW; power utilization factor – 0.8; price of 1 kWh of electricity – 3 rubles; machines work in two shifts, interrupted working week; planned equipment downtime for repairs – 5% of the nominal time fund.

Determine the annual production costs under the item “Electricity for technological purposes.”

**Task 5.4**

The following planned data for the enterprise for the year are available:

1) production volume – 3,000 units;

2) the rate of expenditure of material resources per unit of production – 192 rubles;

3) wages of production workers – 210 thousand rubles;

4) overhead costs – 318 thousand rubles;

5) general business expenses – 80% of the wages of workers;

6) commercial expenses – 2% of the production cost;

7) deductions for social needs – 30%.

Required:

1) draw up a planned calculation of the cost of production;

2) determine the total cost of the entire volume of production and the cost of a unit of production.

**Task 5.5**

The company has the following data for the planned year:

the cost of marketable products is 7,250 thousand rubles; the cost of materials is 56% of the cost of marketable products; wages 15 k. for 1 ruble of marketable products; deductions for social needs 30%; the cost of fixed assets is 2,545 thousand rubles; annual depreciation rate 8%; the amount of other expenses is 104 thousand rubles; selling expenses 6% of the production cost; the planned price of a unit of production is 2,900 rubles.

Required:

1) make a cost estimate for production;

2) define:

● production and total cost of all products;

● full unit cost of production.

**Task 5.13**

The enterprise plans production costs for the coming year in the amount of 17,680 thousand rubles. In the reporting year, the following cost structure developed: material costs – 64.6%, wages – 24.2%, social contributions – 0.8%, depreciation – 5.8%, other expenses – 4.6%.

Make a planned cost estimate for production in monetary terms, using the cost structure by economic elements of the reporting year.

**Task 5.14**

Data on the enterprise for the planned year are shown in the table.

Products | Planned production volume, units | Unit cost of production, rub. | |

according to plan | according to last year’s report | ||

BUT | 15,000 | ||

B | 28 000 | ||

AT | 40 000 |

Define:

1) the cost of planned output at the planned cost

cost and cost of the previous year’s report;

2) the planned percentage of reduction in the cost of production.

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