To start the production of necessary labor, basic materials, tools and machinery, fuel, etc., ie economic resources or factors of production. To determine the selling prices of products and to be able to determine whether a business is rendabel, all production costs must be accounted for by seteliti possible. The calculation of all costs incurred to generate suaru need goods / services until the goods are sold is called "cost price calculation."
Understanding Costs
In the mean cost economics, all the sacrifices necessary for a production process, expressed in cash according to the prevailing market price. In this definition there are four elements to consider:
a. Sacrifice
The real sacrifice is the use of factors of production or economical sources of materials to be used, time and effort expended, equipment and machinery in use, employee wages to be paid, and so forth.
The first problem faced by manufacturers is determining how much sacrifice. For all the sacrifices that must be measured accurately: how many pounds of materials used up, how many hours of work that has been poured to complete a job, how many machine hours required to manufacture a product, and so forth.
b. Sacrifices are necessary for the production
Which is calculated as the cost is just a necessary sacrifice only, meaning that can not be avoided. Thus, material or waste unnecessary time it should not be counted as a cost.
c. Assessed in
All costs of production valued in money. Expenditures that had to be paid in money, such as the purchase price of materials or employee salaries, is by itself including the calculation of the cost. But it can happens that there are things that sebenrnya include the cost of production - but not paid with money. For example, the power itself or materials taken from the garden itself. Because do not involve spending money, then often times are also not counted as an expense. When in fact his own labor and materials must also be taken into account as a cost, though not in the form of spending money.
Another example is the depreciation of buildings and the means of production, which actually include the cost, even though it is not a single penny spent on it. Such costs, which are economically should be counted as production costs but they are not spending money, often also called implicit costs.
How do I sacrifice or expense that does not involve spending uangmmhamuadiperhituntglnan? The costs tenanbundinilaidalamuaag, yammdiaannakan with prices prevailing in the society for things like that. For example, the market price for their own garden basil, for wage rates bertaku general, and so on. This method in economics is called the cost alternadf (alternative cost or opportunity cost). "
d. According to the prevailing market Barna
If costs must be assessed in money, value or price which should be used? On top of already mentioned that the used is the prevailing market price.
Many people consider the value of materials or goods at a price that had been paid for the purchase of goods or materials referred to as "at cost". But how many who had paid to purchase an item that is not really necessary anymore. Especially in a period of general price increases (inflation). In order that a business can run Tarus (for business continuity is assured), the more hoops is how the price to be paid now if you buy the same item again. So which is used as a guide for determining the amount of costs in calculating cost of goods is the current market price (= at the time of sale), although the former may be purchased with a lower price or more expensive.
Understanding Costs
In the mean cost economics, all the sacrifices necessary for a production process, expressed in cash according to the prevailing market price. In this definition there are four elements to consider:
a. Sacrifice
The real sacrifice is the use of factors of production or economical sources of materials to be used, time and effort expended, equipment and machinery in use, employee wages to be paid, and so forth.
The first problem faced by manufacturers is determining how much sacrifice. For all the sacrifices that must be measured accurately: how many pounds of materials used up, how many hours of work that has been poured to complete a job, how many machine hours required to manufacture a product, and so forth.
b. Sacrifices are necessary for the production
Which is calculated as the cost is just a necessary sacrifice only, meaning that can not be avoided. Thus, material or waste unnecessary time it should not be counted as a cost.
c. Assessed in
All costs of production valued in money. Expenditures that had to be paid in money, such as the purchase price of materials or employee salaries, is by itself including the calculation of the cost. But it can happens that there are things that sebenrnya include the cost of production - but not paid with money. For example, the power itself or materials taken from the garden itself. Because do not involve spending money, then often times are also not counted as an expense. When in fact his own labor and materials must also be taken into account as a cost, though not in the form of spending money.
Another example is the depreciation of buildings and the means of production, which actually include the cost, even though it is not a single penny spent on it. Such costs, which are economically should be counted as production costs but they are not spending money, often also called implicit costs.
How do I sacrifice or expense that does not involve spending uangmmhamuadiperhituntglnan? The costs tenanbundinilaidalamuaag, yammdiaannakan with prices prevailing in the society for things like that. For example, the market price for their own garden basil, for wage rates bertaku general, and so on. This method in economics is called the cost alternadf (alternative cost or opportunity cost). "
d. According to the prevailing market Barna
If costs must be assessed in money, value or price which should be used? On top of already mentioned that the used is the prevailing market price.
Many people consider the value of materials or goods at a price that had been paid for the purchase of goods or materials referred to as "at cost". But how many who had paid to purchase an item that is not really necessary anymore. Especially in a period of general price increases (inflation). In order that a business can run Tarus (for business continuity is assured), the more hoops is how the price to be paid now if you buy the same item again. So which is used as a guide for determining the amount of costs in calculating cost of goods is the current market price (= at the time of sale), although the former may be purchased with a lower price or more expensive.
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