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Purpose: Business automation

Calculation of costs

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Calculation of costs - Program screenshot

Costing is one of the main functions of enterprises, since it directly affects the formation of the main financial result - profit. Costs allow us to evaluate the process from the point of view of its financial significance among many other processes, thanks to the calculation, it is possible to identify the deviation of the actual costs from the planned ones, thereby determining the level of compliance of the actual state of production with the hypothetical, the calculation for which was made taking into account the norms and standards proposed by the methodological industry recommendations.

When calculating costs, various conditions are taken into account that can directly affect their volume, increasing or decreasing it in obtaining the target result, which is already the subject of management activities. Control over costs allows you to optimize their calculation, correctly distributing the costs themselves according to their places of origin, in this way allowing you to find non-productive costs.

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It should be noted that the costs are different, there is their classification depending on the purpose of the costs, while the calculations also have different methods depending on the type of target costs. For example, the calculation of logistics costs is the calculation of the costs of managing inventory from purchasing from a supplier to selling to a consumer. The costs in logistics include the costs of performing all operations related to logistics - this is the placement of an order for the supply of certain production stocks by the agreed date, transportation costs, costs of packaging, packaging and storage of products, its delivery to the customer's address. At the same time, logistics occupies a significant share in the total volume of costs, for the calculation of which the corresponding formulas and methods are presented in the methodological industry base.

The calculation of opportunity costs refers to those costs that could be if a different execution option was involved in the implementation of the enterprise plan instead of the current one. The alternative costs in the calculation give an estimate of the missed opportunities, formally speaking, they give the calculation of the alternative profit, a certain share of which was donated for the sake of a variant of action, which turned out to be the only correct one from the point of view of management.


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The calculation of costs for general business needs is tied to all calculations of costs that were made for the period, excluding purely production costs. The calculation of general operating costs includes, in particular, the calculation of logistics costs, while the mentioned alternative remain theoretical calculations. General business expenses, as a rule, include in the calculation of communication services, transport, maintenance of property, etc. The calculation of costs must be correct and accurate, since the calculation of the company's profit, the efficiency of economic activity, and the introduction of other processes depend on it.

The Universal Accounting System software provides automatic calculations for all cost centers, including logistics, using officially approved calculation methods and excluding personnel participation from the calculation procedures. Conducting calculations in an alternative way - the traditional one - reduces the quality of accounting procedures, introduces a subjective factor into them and incorrect division of costs by places of origin.

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Calculation of costs

The software configuration for alternative settlement and logistics is an integral part of the mentioned software and performs many other functions besides settlement. For example, it prepares a package of current documentation for a period in automatic mode and, unlike the alternative method of manually generating it, does the work within a second, while all the values in the documents correspond to the request and purpose of the document, the calculation is as accurate as possible. The documents themselves have forms officially approved for each type in the industry and for the provision of mandatory reporting, decorated with the company's logo and its details.

Another convenient function, in contrast to the manual alternative, is the transfer of large amounts of information from one format to another. The import function built into the software configuration for alternative calculations and logistics transfers any amount of data (again in fractions of a second), for example, when moving information from accompanying electronic documents from a supplier to their own receipts, all values are placed neatly in the required cells.

It should be noted that the costs themselves are detailed in a tabular format, where the date, amount, basis, counterparty and the person who performed this operation are noted. This tabular format in the software configuration for alternative calculations and logistics is convenient for quick reformatting according to a given criterion, which allows you to quickly calculate costs for each item, identify the person who is most active in paying bills, etc. Logistics costs may have different items of expenses, but they belong to one cost center - logistics, and in this table the costs will be distributed not only item by item, but also by process, which is convenient for calculations using any of the cost accounting methods.