Question

За год предприятие выпускает 100 изделий Рассчитать полную себестоимость 1 ед. продукции. Материальные затраты составили 2 000 000 руб. Транспортные расходы 10% Заработная плата основных рабочих составила 500 000. Премия 25%. Амортизация - 15 000 в год Управленческие расходы – 12 000 в год. Коммерческие расходы составляют 3% от производственной себестоимости

Answer 1

Ответ:

29 375,60 руб.

Объяснение:

1. Производственная себестоимость продукции:

Материальные затраты 2 000 000 руб.

Транспортные расходы 2 000 000 *10% = 200 000 руб.

Заработная плата основных производственных рабочих 500 000 руб.

Премия 500 000*25% =125 000 руб.

Амортизация - 15 000 в год

Управленческие расходы – 12 000 в год.

Итого производственная себестоимость:

2 000 000+200 000+500 000+125 000+15 000+12 000 = 2 852 000 руб.

2.Коммерческие расходы

2 852 000*3%=85 560 руб.

3. Итого полная себестоимость:

2 852 000+85 560 = 2 937 560 руб.

За год предприятие выпускает 100 изделий

Себестоимость 1 единицы продукции составляет

2 937 560 : 100 = 29 375,60 руб.

Answer 2

Calculating Full Cost of Production for 1 Unit

To calculate the full cost of production for 1 unit of the product, we need to consider various cost components such as material costs, transportation expenses, labor costs, bonuses, depreciation, management expenses, and commercial expenses.

Given Data

- Number of units produced per year: 100 - Material costs: 2,000,000 rubles - Transportation expenses: 10% of material costs - Basic workers' wages: 500,000 rubles - Bonus: 25% of basic wages - Depreciation: 15,000 rubles per year - Management expenses: 12,000 rubles per year - Commercial expenses: 3% of production cost

Calculation Steps

1. Calculate Total Material Costs - Total Material Costs = Number of Units * Material Costs - Total Material Costs = 100 * 2,000,000 = 200,000,000 rubles

2. Calculate Transportation Expenses - Transportation Expenses = 10% of Total Material Costs - Transportation Expenses = 0.10 * 200,000,000 = 20,000,000 rubles

3. Calculate Total Labor Costs - Total Labor Costs = Basic Workers' Wages + Bonus - Total Labor Costs = 500,000 + 25% of 500,000 - Total Labor Costs = 500,000 + 125,000 = 625,000 rubles

4. Calculate Total Depreciation - Total Depreciation = Depreciation per year - Total Depreciation = 15,000 rubles

5. Calculate Total Management Expenses - Total Management Expenses = Management Expenses per year - Total Management Expenses = 12,000 rubles

6. Calculate Total Commercial Expenses - Total Commercial Expenses = 3% of Production Cost - Total Commercial Expenses = 3% of (Total Material Costs + Transportation Expenses + Total Labor Costs + Total Depreciation + Total Management Expenses)

7. Calculate Full Cost of Production for 1 Unit - Full Cost of Production for 1 Unit = (Total Material Costs + Transportation Expenses + Total Labor Costs + Total Depreciation + Total Management Expenses + Total Commercial Expenses) / Number of Units Produced - Full Cost of Production for 1 Unit = (200,000,000 + 20,000,000 + 625,000 + 15,000 + 12,000 + Total Commercial Expenses) / 100

Conclusion

The full cost of production for 1 unit of the product can be calculated using the above steps. The calculation of the total commercial expenses is pending, and once that is calculated, the full cost of production for 1 unit can be determined.