Cost estimate represents a summary plan of all expenses of the enterprise for the forthcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other areas of expenditure. The estimate includes the costs of the main and auxiliary production associated with the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities enterprises. Planning of types of costs is carried out in monetary terms for the production programs, goals and objectives provided for in annual projects, selected economic resources and technological means for their implementation. All planned targets and the indicators are specified at the enterprise in the appropriate estimates, including a cost estimate of costs and results. For example, costings is compiled as a plan of expected costs for various types of work performed and resources used. Estimate of prospective income establishes the planned cash receipts and expenditures for the coming period. Estimated production costs shows the planned levels of inventories, output volumes, cost various kinds resources, etc. Summary estimate links all costs and results according to the main sections of the annual plan for the socio-economic development of the enterprise.

In the process of developing cost estimates for production in the domestic economics Three main methods are widely used in practice:

• 1) estimated method - based on enterprise-wide costing based on data from all other sections of the plan;
• 2) summary method - by summing up the production estimates of individual workshops, with the exception of internal turnover between them;
• 3) calculation method - based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing into single system complex plan calculations. With this method, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan. The procedure for determining estimated costs is usually as follows.

• 1. The cost of basic materials, semi-finished products and components are installed on the basis of a plan for the annual need for material resources. The estimate includes only those costs that will be spent during the planning period and are subject to write-off for production. In other words, the requirement for materials is accepted without taking into account changes in the remaining inventory. The cost of materials includes the total costs not only for the manufacture of the main products, but also for the performance of other works and services in accordance with the plan for their sale on the market, as well as for the reconstruction and expansion of various divisions of the enterprise and production finished products, but minus the cost of returnable material waste.
• 2. Auxiliary material costs also accepted based on annual plans their needs. It is customary to include in the composition of these costs the cost of purchased tools and low-value household equipment spent in the planning period.
• 3. Fuel cost in the cost estimate is planned regardless of its use in technological processes or household services. The total costs are set without taking into account changes in the balance of energy resources.
• 4. Energy cost included in the cost estimate as a separate element only if the enterprise buys it from external suppliers. These costs include all types of energy consumed: electrical (power, lighting), compressed air, water, steam, gas, etc. If some type of energy is generated at the enterprise itself, then these costs are attributed to the corresponding elements of the cost estimate (materials , wage etc.).
• 5. Basic and additional salary of all categories of personnel is determined according to the current tariff rates and salaries, taking into account the complexity and laboriousness of the work performed, the number and qualifications of employees. This also includes the wage fund of non-listed employees, which is usually attributed to the main production account.

On the general wage fund of industrial and production personnel, accruals are planned for social needs according to the planning period rates.

• 6. Depreciation deductions designed to compensate for wear and tear technological equipment, industrial buildings, production facilities and other fixed assets at the expense of the cost of products. The total amount of depreciation deductions depends on the existing depreciation rates, the service life of the equipment and the initial cost of fixed production assets.
• 7. Other cash expenses include costs not provided for in the previous articles of the production estimate. For each of the items of other expenses, it is necessary to justify the amount of the corresponding costs according to existing standards or experimental data.

The developed cost estimate for production must also correspond to the planned volume of sales of goods and services. If necessary, adjustment of planned expenses is allowed, taking into account changes in the standard of stocks of finished products, work in progress, inventories, deferred costs, etc.

Summary method budgeting for production provides for preliminary development and consolidation into a single system of total costs for the shops of the main and service production. The workshop cost estimate includes two groups of expenses:

• 1) the direct costs of this shop for material resources and component parts, basic and additional wages, payroll, depreciation and other cash expenses;
• 2) complex expenses for the services of other shops, as well as shop expenses, etc.

The development of shop cost estimates for the production of products is recommended to start with the procurement departments of the enterprise, then auxiliary shops, and after them you should move on to machining and assembly shops. The summary cost estimate for the enterprise is compiled by summing up the shop cost estimates, followed by the exclusion from the total amount of internal turnover and the adjustment of existing inventories.

Let us consider, for example, in more detail the sequence of drawing up cost estimates for the maintenance of equipment at engineering enterprises, in general production costs and general business expenses.

Cost estimate for the maintenance and operation of equipment includes the following cost items:

• 1) maintenance of machinery, equipment and Vehicle;
• 2) the cost of repairing fixed assets;
• 3) operation of machinery and equipment;
• 4) intra-economic movement of goods;
• 5) rent for machinery and equipment;
• 6) wear and tear of low-value and wearing items;
• 7) other costs;
• 8) total according to the estimate.

The total cost of maintaining the equipment and workshop expenses makes an estimate general production or general shop expenses. The estimate of workshop expenses includes cost items for the maintenance of the workshop management apparatus, depreciation of buildings and structures, rent industrial premises maintenance and repair of buildings, labor protection, Scientific research and invention, depreciation of low-value items, and other shop floor costs.

Estimate of general business or general factory expenses is developed at domestic enterprises for the following cost items:

• 1) expenses for the maintenance of the administrative apparatus;
• 2) business trips and movement;
• 3) maintenance of fire, paramilitary and guard guards:
• 4) depreciation of fixed assets of general economic purpose;
• 5) the cost of repairing fixed assets;
• 6) maintenance of buildings, structures and inventory for general purposes;
• 7) production of tests, research and maintenance of general business laboratories;
• 8) labor protection;
• 9) personnel training;
• 10) rent for premises of general economic purpose;
• 11) taxes, fees and other mandatory contributions;
• 12) losses from downtime due to external reasons;
• 13) information, audit and consulting services;
• 14) shortage and loss of material assets in the warehouses of the enterprise;
• 15) other expenses;
• 16) total according to the estimate.

Calculation method the development of cost estimates for the production of products is based on the use of performed calculations or cost estimates for all types of products, works or services, without exception, planned in the annual production program enterprise, as well as balances of work in progress and deferred expenses. Based on the available cost estimates for individual products, taking into account annual volumes production, a chess sheet is developed containing all economic elements and costing items of expenditure (Table 7.4). Lines 1 - 12 give the cost items of the main production, and columns 2-9 disclose the cost elements for the main program, taking into account changes in the balance of work in progress and other planned costs. The costs of auxiliary workshops (productions) are given in line 13 and column 10.

After compiling a chess table of costs, an updated general, or consolidated, estimate of the costs planned by the enterprise for the coming period is developed (Table 7.5). To obtain the full cost of finished products, the total cost estimate excludes the costs of work and services not related to the production of gross output, as well as non-production costs are added and changes in deferred costs are taken into account.

List of consolidated production costs, thousand rubles.

Table 7.4

Costing articles	Cost elements								auxiliary production
	Raw materials and basic materials	Auxiliary materials	Fuel and energy	Salary basic and additional	Deductions for social insurance	Depreciation
one . Raw materials, basic materials (minus waste), semi-finished products, etc.
2. Fuel and energy for technological purposes
3. Basic and additional wages of production workers
4. Social security contributions
5. Costs for preparation and development of production
6. Wear of tools and devices for the intended purpose
7. Costs for the maintenance and operation of equipment
8. Shop expenses
9. General factory costs
10. Loss from marriage
eleven . Other operating expenses
13. Costs of auxiliary production
14. Total cost

Cost estimate for production, thousand rubles.

Table 7.5

1. Raw materials and basic materials (excluding returnable waste) and purchased products, semi-finished products, works and services of an industrial nature
2. Auxiliary materials
3. Fuel side
4. Energy from outside
5. Total material costs
6. Depreciation of fixed assets
7. Salary basic and additional
8. Deductions for social needs
9. Other expenses
10. Total production costs
11. Costs of works and services not included in gross output (-)
12. Increase (+) or decrease (-) of the balance on the account "Deferred expenses"
13. Total production cost of gross output
14. Increase (+) or decrease (-) of the balance of semi-finished products, work in progress, tools and devices of own production
15. Total production cost of finished products
16. Non-manufacturing expenses
17. Full cost of finished products

The cost of gross output in single-product production can serve as the basis for clarifying the costs of manufacturing one product according to the formula

where N r - annual output of goods.

In addition to the considered methods for determining the cost of production, custom-made and process-by-process costing are also widely known and used at domestic enterprises and foreign firms.

Custom Method calculation provides for the determination of production costs for individual orders, work performed, planned contracts, etc. For each order or contract, a separate costing sheet is prepared, which contains direct and overhead costs attributable to this species works as they progress through the stages of production.

At process costing production costs are planned for individual departments, production stages or production processes. Full costs are summed up by main items of expenditure, including the cost of material and labor resources and the amount of general business overheads.

The cost of a unit of production for the order-by-order and process-by-process calculation method is determined by dividing total costs for the execution of the corresponding order or process for the number of products or works. These methods of planning the cost of production can be applied at enterprises simultaneously in various departments. Proper planning of production costs per unit of production serves in market conditions not only as the basis for cost analysis and product cost management, but also creates a planning and economic basis for the formation market prices for all goods and services.

Estimate of production costs-is the cost of the enterprise associated with its core activities for a certain period of time, regardless of whether they are included in the cost of production in this period or not. The cost estimate is compiled according to the following economic elements:

material costs, which include costs for: raw materials and basic materials, semi-finished products, production services of other enterprises, auxiliary materials, fuel and energy, R&D, prospecting and geological exploration; the costs of materials are calculated on the basis of their consumption rates and their prices, taking into account transportation costs;

wages, which includes all forms of basic wages;

deductions for social needs, which include deductions for social insurance, pension fund, state fund employment, etc.;

depreciation of fixed assets in the form of depreciation deductions for renovation;

other costs.

In the system of technical and economic calculations, an important place is occupied by costing, which is the calculation of the cost of individual products (types of products). The object of calculation is called the products or work, the cost of which is calculated. For each calculation object, a calculation unit is selected - the unit of its quantitative measurement. In the most general view the nomenclature of cost items can be reduced to the following: raw materials; energy; the basic wages of production workers; additional wages for production workers; deductions for social needs; expenses for the maintenance and operation of machinery and equipment; overhead costs; general business expenses; preparation and development of production; unproductive costs. There is a fairly significant number of methods for calculating all of the above articles. At the same time, traditional items are calculated using the direct account method, and more complex items (for example, such as the cost of maintaining and operating machinery and equipment, general business costs, etc.) are calculated mainly in modern management practice in proportion to the -divided elements. For example, in proportion to the basic wages of production workers, etc. Knowledge of the patterns of changes in the cost of production allows you to reasonably manage the formation of costs at different stages of the enterprise.

Calculations, examples.

Let us consider the calculation and methods of formation of the cost of production using the example of the enterprise "Reinforced Concrete Products", which produces reinforced concrete products and concrete, and analyze the possibilities of the influence of the cost on the choice of the most effective way production and the most profitable manufactured item.

Concrete is a created artificial stone, the active components of which are cement and water. As a result of the reaction between them, a cement stone is formed, which fastens the grains of aggregates (crushed stone, limestone, sand) into a single monolith. The characteristics of concrete can be changed by adding various additives that improve the strength of concrete and can significantly reduce the curing time. In the 20th century, scientists found a way to deal with its main drawback - low tensile strength.

Reinforced concrete - basic construction material, in which steel fittings and concrete are connected into a monolithic whole. Main components in production reinforced concrete products(floor slabs, lintels, paving slabs, piles, poles and other types) are heavy concrete and reinforcing cage, which are also manufactured at the enterprise.

Therefore, to plan the cost of prefabricated reinforced concrete, they make up a planned cost estimate for materials of their own manufacture (semi-finished products).

Planned calculation of the conditional product of the enterprise "Reinforced Concrete Products" - 1 m3 of heavy technological concrete

At the same time, the cost of technological and ready-mixed concrete, which has the same characteristics, differs. The production cost of ready-mixed concrete, taking into account the distributed general workshop and general factory costs, is 1600.00 rubles.

The fact is that the enterprise had a methodology on the basis of which the rules and procedure for calculating the cost of production were established. In accordance with this methodology, indirect costs associated with the production and organization of the production process were distributed by the management of departments only for commercial output.

Consider the calculation for the manufacture of a product - 1 m3 of precast concrete (slab), produced on the basis of technological concrete, the cost price, which is 1350.00 rubles.

Planned calculation of the conditional product of the enterprise "Reinforced Concrete Products" - 1 m3 of precast concrete (slabs)

In order to assess the profitability of production, we assume that the selling price of concrete and precast concrete is 1800.00 rubles. and 4000.00 rubles. respectively. We get that the profitability of concrete is 12.5%, reinforced concrete -19%.

Based on the analysis of the received data, the management manufacturing enterprise considered the option of increasing the output of reinforced concrete products and reducing the sale of concrete, taking into account the available opportunities, in order to maintain the necessary profitability and ensure sustainable financial development.

At the same time, taking into account the methodology used at the enterprise for accounting for costs and calculating the cost of production, the cost of 1 m3 of the same grade and class of concrete sold to third-party consumers and used for the production of reinforced concrete products turned out to be different.

However, if we proceed from the ambiguity of this method of planning and formation of production costs and take into account a different approach to the distribution of indirect costs, then we can obtain excellent data for analyzing activities and making managerial decisions.

One of the methods of allocating costs to calculation objects that can be applied is the procedure for distributing indirect costs in accordance with the established distribution base for the entire output and for the entire range of products.

This method of allocating indirect costs by distributing them allows you to have the same production cost of the product - the object of calculation, regardless of the direction of its further consumption (shipment or write-off to production).

Consider the calculation of the cost on the example of the proposed data of the enterprise "concrete goods".

Cost calculation

If we take the salary of the main production workers as the base for the distribution of indirect costs, then we get the cost of 1 m3 of precast concrete (slab) produced on the basis of heavy concrete, is 3611.70 rubles. and the cost of 1 m3 of concrete - 1521.00 rubles.

Thus, we compare the profitability indicators obtained taking into account the full production cost of products (concrete 18.3% and reinforced concrete 10.8%) with previously calculated data based on the methodology for distributing indirect costs for commercial output (concrete 12.5%, reinforced concrete -19 %).

The analysis of the data obtained made it possible to question the feasibility of the previously proposed option, aimed at increasing the output of reinforced concrete products and reducing the sale of concrete, based on the analysis of profitability indicators.

Organization of the system and application of the most effective tools management, realizing the tasks of production planning and cost accounting, is one of the priority areas to ensure sustainable business development and the required level of profitability.

Reducing the cost of reinforced concrete when using new technology prestress products

The new technology of prestressed concrete products makes it possible to reduce the cost of manufacturing reinforced concrete products, reduce labor costs, eliminate cutting of reinforcement and concrete leakage, reduce the area of ​​reinforcement production, which ultimately leads to a quick payback of the cost of re-equipment

New technology for the manufacture of prestressed products with internal anchors:

reduces the cost of plates in the stressed version by 22-25% compared to the unstressed one due to the use of A800 steel;

reduces labor costs for the manufacture and assembly of fittings and, accordingly, shop and factory overhead and transportation costs;

excludes trimming of reinforcement and concrete flow through holes in the sides;

reduces the area of ​​reinforcement production and the number of machines by 75-80%;

the molding of products is the same as for non-stressed ones: the sides are opened and the finished product is removed from the pallet.

3. Cost reduction strategy

Product cost planning must be preceded by careful and comprehensive analysis the level of expenditure prevailing in the base year. The reasons for the excess consumption of raw materials and materials, additional payments to workers for deviation from normal working conditions and overtime work, losses from equipment downtime, defects, etc. At the same time, the experience of advanced enterprises is being studied, and the achieved technical and economic indicators are being compared. On this basis, intra-production reserves are identified and organizational and technical measures are developed to increase economic efficiency production, which are then reflected in the plans at the cost of production.

The most important sources of reserves include a reduction in material costs and an increase in labor productivity. Of the variety of factors affecting technical and economic indicators, the enlarged groups include: increasing the technical level of production, improving the organization of production and labor, changing the volume and structure of the product range, increasing the share of cooperative deliveries, etc.

The planned cost of production, cost estimates should reflect the impact of measures to reduce costs in the planned year compared to the base year for all major technical and economic factors. These factors can be summarized in four main groups.

1. Raising the technical level of production (mechanization and automation of production processes, modernization of equipment and technology, changes in designs and specifications products, reducing the consumption of raw materials, materials, fuel, energy, etc.).

Reducing material consumption, or material costs, is one of the most important sources of cost reduction. High-quality material, rolled products that meet the requirements of dimensional characteristics, professional growth of machine operators - all these factors directly affect the level of metal use, which helps to reduce the cost of products and achieve savings.

The cost estimate is a summary plan of all expenses of the enterprise for the upcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other areas of expenditure. The estimate includes the costs of the main and auxiliary production associated with the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities of the enterprise. Planning of types of costs is carried out in monetary terms for the production programs, goals and objectives provided for in annual projects, selected economic resources and technological means for their implementation. All planned tasks and indicators are specified at the enterprise in the appropriate estimates, including a cost estimate of costs and results. For example, a cost estimate is drawn up as a plan of expected costs for various types of work performed and resources used. The estimate of prospective income establishes the planned cash receipts and expenses for the coming period. The cost estimate for the production of products shows the planned levels of inventories, volumes of products, the cost of various types of resources, etc. The summary estimate shows all the costs and results for the main sections of the annual plan for the socio-economic development of the enterprise.

In the process of developing cost estimates for production in domestic economic science and practice, I widely use three main methods:

the estimated method -- based on the calculation of costs across the entire enterprise according to the data of all other sections of the plan;

consolidated method - by summing up the estimates of the production of individual shops, with the exception of internal turnover between them;

costing method -- based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing the complex plan into a single system of calculations. With this method, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan. The procedure for determining estimated costs is usually as follows.

The cost of basic materials, semi-finished products and components are set on the basis of the plan for the annual need for material resources. The estimate includes only those costs that will be spent during the planning period and are subject to write-off for production. In other words, the requirement for materials is accepted without taking into account changes in the remaining inventory.

The cost of auxiliary materials is also accepted on the basis of annual plans for their needs. It is customary to include in the composition of these costs the cost of purchased tools and low-value household equipment spent in the planning period.

The cost of fuel in the cost estimate is planned regardless of its use in technological processes or household services. The total costs are set without taking into account changes in the balance of energy resources.

The cost of energy is included in the cost estimate as a separate element only if the enterprise purchases it from external suppliers. These costs include all types of energy consumed: electrical (power, lighting), compressed air, water, gas, etc. fee, etc.).

The basic and additional wages of all categories of personnel are determined according to the current tariff rates and salaries, taking into account the complexity and laboriousness of the work performed, the number and qualifications of employees. This also includes the wage fund of non-listed employees, which is usually attributed to the main production account.

On the general wage fund of industrial and production personnel, accruals for social needs are planned at the rates in force during the planning period.

Depreciation deductions are intended to compensate for the wear and tear of technological equipment, industrial buildings, production facilities and other fixed assets at the expense of the cost of manufactured products. The total amount of depreciation deductions depends on the existing depreciation rates, the service life of the equipment and the initial cost of fixed production assets.

Other cash costs include costs not provided for in the previous articles of the production estimate. For each of the items of other expenses, it is necessary to justify the amount of the corresponding costs according to existing standards or experimental data.

The developed cost estimate for production should also correspond to the planned volume of sales of goods and services. If necessary, adjustment of planned expenses is allowed, taking into account changes in the standard of stocks of finished products, work in progress, inventories, deferred costs, etc.

The consolidated method of budgeting production costs provides for preliminary development and consolidation into a single system of total costs for the main and service production shops. The workshop cost estimate includes two groups of expenses:

direct costs of this workshop for material resources and component parts, basic and additional wages, payroll, depreciation and other cash costs;

complex expenses for the services of other shops, as well as shop expenses, etc.

The development of shop cost estimates for the production of products is recommended to start with the procurement departments of the enterprise, then auxiliary shops, and after them you should move on to machining and assembly shops. The summary estimate of the costs of the enterprise is compiled by summing up the shop estimates, followed by the exclusion from the total amount of internal turnover and the adjustment of existing inventories.

The cost estimate for the maintenance and operation of equipment includes the following cost items: maintenance of machinery, equipment and vehicles; the cost of repairing fixed assets; operation of machinery and equipment; intra-economic movement of goods; rent for machinery and equipment; wear of low-value and wearing items; other costs; all according to estimate.

The total amount of expenses for the maintenance of equipment and shop expenses is an estimate of overhead or general shop expenses. The estimate of shop expenses includes cost items for the maintenance of the shop management apparatus, depreciation of buildings and structures, rental of production facilities, maintenance and repair of buildings, labor protection, research and invention, depreciation of low-value items and other shop costs.

An estimate of general business or general factory expenses is developed at domestic enterprises for the following cost items:

expenses for the maintenance of the administrative apparatus;

business trips and travel;

depreciation of fixed assets for general economic purposes;

the cost of repairing fixed assets;

production of tests, research and maintenance of general laboratories;

occupational Safety and Health; personnel training;

rent for general purpose premises;

taxes, fees and other obligatory deductions;

losses from downtime due to external reasons; information, audit and consulting services;

shortages and loss of material assets in the warehouses of the enterprise;

other expenses in total according to the estimate.

The calculation method for developing cost estimates for production is based on the use of performed calculations or cost estimates for all types of products, works or services without exception, planned in the annual production program of the enterprise, as well as balances of work in progress and deferred expenses. On the basis of the existing cost calculations for individual products, taking into account annual production volumes, a chess sheet is developed that contains all economic elements and cost items.

After compiling a chess table of costs, an updated general or summary estimate of the costs planned by the enterprise for the coming period is developed. To obtain the full cost of finished products, the total cost estimate excludes the costs of work and services not related to the production of gross output, as well as non-production costs are added and changes in deferred costs are taken into account.

The cost of gross output in single-product production can serve as the basis for clarifying the costs of manufacturing one product according to the formula

where N is the annual volume of production of goods.

In addition to the considered methods for determining the cost of production, custom-made and process-by-process costing are also widely known and used at domestic and foreign enterprises.

The order-by-order method of calculation provides for the determination of production costs for individual orders, work performed, planned contracts, etc. For each order or contract, a separate costing sheet is compiled, which contains direct and overhead costs attributed to this type of work as they progress through the stages of production.

With process costing, production costs are planned for individual departments, production stages, or production processes. Full costs are summed up by the main items of expenditure, including the cost of material and labor resources, the amount of general business overheads.

The cost per unit of output under these calculation methods is determined by dividing the total cost of the corresponding order or process.

When deciding on the advisability of opening a new production, any entrepreneur produces not only for the purchase of equipment, but also draws up a document such as an estimate of production costs. In a general sense, this is a set of expenditure items, divided into several items.

The cost estimate for production is a set of planned costs expressed in value terms and associated mainly with the performance of work and the production of products corresponding to the company's production program. As a rule, the estimate is developed on the basis of a single nomenclature of economic elements. The compilation of these documents is of great importance in the process. In preparing such important document, as an estimate of the costs of production, it is necessary to take into account not only the principle of minimum cost. This point is significant, because in most enterprises, in order to succeed, you need a coordinated work of production and marketing structures. Sales professionals need to know what the consumer wants more at a particular time in a particular market segment, whether price or quality is preferred. Based on these data, it is advisable to include the costs of implementing such a program in the estimate of production costs. Such close cooperation at work individual structures enterprises can significantly reduce production costs per unit of output.

When planning production, one should rely not only on the cost of production, but also on the need for it, since if there is proper demand, it is possible to increase sales volumes, thereby reducing production costs over time, which will undoubtedly be reflected in the estimate.

In most cases, the cost estimate for the production of products is a generalizing document of a consolidated type. This is where the negative aspects of budgeting lie, since often such summary calculations are very conditional and far from always accurate. At best, the real price of the costs will differ slightly from their estimated cost. On the basis of the estimate, the level of production costs, as well as the sale of goods from the nomenclature list of the enterprise, is established.

Using the cost estimate, the cost of sold commercial and gross output is calculated, and the movement of balances is also recorded. In addition, taking into account this document, costs are written off to non-production accounts and the amount of profit from sales is set. For the analysis of production costs, the estimated section makes it possible to see the total volume of consumption for each type of resource, as well as determine the level of need for current assets. Basically, the estimate is based on economic elements, the composition and list of which are homogeneous. This system accounting for production costs has not exhausted its relevance over time, since it can be used to easily monitor changes in

When drawing up an estimate, auxiliary production sites, as their products are included in the cost of the main production. Having prepared estimates of this type, they proceed to estimates of production costs in relation to the main production shops. As a result, it can be noted that the preparation of cost estimates in manufacturing process leaves its mark on the final unit cost of production.