Calculator. How to calculate the cost of handmade products and master classes. Calculator Who determines the cost of repairs and how

For many needlewomen there is a problem - how to calculate the cost of a product self made . That is, the price for which it can and should be sold. In my video I will show a table for calculating not only products, but also trainings or courses, master classes.

Even if you have never worked in this program, you can easily calculate both the cost and the final price of your product.

This article is a transcript of a video about the calculator.

There is a sign in front of you, on two pages. The first page is a calculator for calculating the cost of the finished product.

How to use the calculator

Let's go through the columns.

• First column - name Supplies. This is where you will need to add all your consumables. For example, fabric, buttons, threads, etc.
  The bottom line of the column is YOUR labor costs.
• Column two – Purchase price of materials. That is, how much you spent on the product in monetary terms.
• The third column is the AMOUNT of materials spent. Meters, pieces, kg, your working hours, etc.

Nothing complicated.

Difficulties may arise with calculating the cost of your working hours. To determine it, I recommend turning to the minimum wage in your region or city and recalculating the cost of one hour. In our region, the minimum wage is not high, approximately 70-75 rubles per hour.

An example of calculating the cost of a handmade product

For example, to knit a sweater you used 3 skeins of yarn for 180 rubles. And also 5 buttons for 10 rubles. Write it all down on a table.

In total, 8 hours of pure time were spent knitting. Basically one working day. As I already wrote, the minimum hourly wage is 75 rubles.

Enter this data into the table and in the third column you will receive the final figure for the cost of the product. It makes no sense to sell below this figure - at a loss. In total, my salary for knitting this blouse will be 600 rubles.
Let me remind you once again that the cost must include your wages.

In my case it turns out to be 1190 rubles.

Next, determine how much profit you want to make from selling the product. Enter in the appropriate column and you will receive the same price for which you can sell. Moreover, you have a range of prices - from cost to price with your net profit.

For example, I want a profit of 300 rubles. Then the final price of my product is 1490 rubles, almost one and a half thousand.

If the profit is 500 rubles, then the price will rise and become 1690 rubles.
This way you can play with profit, knowing for sure that you will not offend yourself, because the minimum earnings are already included in the cost price.

How to calculate the cost of a training or master class

Let's move on to the table for determining the price of a digital product.

The table is compiled by analogy with the one described above.

I have already filled it out approximately, including the costs of telephone, internet, electricity, etc.

There are additions to this table to take into account that DIGITAL products can be sold multiple times WITHOUT making an additional investment.

IN THE SECOND PART of the table in the sales section, you add the number of versions sold and the price, which can be SIGNIFICANTLY lower than cost. You see that with a SMALL number of sales you can go into the red.

HOWEVER, it is thanks to NUMEROUS sales that you will not only cover your expenses, but will also be able to make a profit again, again and again.
Please pay attention to this fact and TRY yourself as a leader of master classes and trainings. In general, create YOUR ONLINE SCHOOL.

Let me remind you that we are talking about the minimum cost of products. You can always set a higher price. For quality, speed of work, and your well-promoted brand.

The procedure for setting prices for a certain type of service will depend on the costs of providing this service. These costs are expressed in monetary terms and represent the costs of materials, wages, depreciation, etc. Therefore, accounting departments often face the question of how to calculate the cost of services provided to the population. In this article we will look at what cost calculation for services is and the calculation procedure.

What is the cost of services

When providing any service to the population, organizations calculate its cost. In this case, the cost will be unique each time depending on the service. Costs included in the cost price can be grouped by costing items and cost elements.

Important! The cost of products, works or services is the total cost of resources that were expended in the production of products, performance of work or provision of services.

When calculating the cost of services, the costs include both direct and indirect costs, which are distributed among all services. General expenses(commercial, industrial, household) should be divided into the cost of services based on the following characteristics:

• preliminary assessment in accordance with the planned volume;
• cost adjustment depending on the inclusion of new processes or additional services in the calculation;
• transactions for the same service differ depending on the type of activity;
• price changes will depend on market prices.

The procedure for preparing cost estimates for services

In order to draw up an estimate, the employee making the calculation must refer to the accounting data to obtain necessary information. In this case, special attention should be paid to the following types of costs:

• influencing the amount of taxes;
• for work activity;
• material costs (raw materials, supplies, components, tools, structures);
• for payment of wages and social benefits;
• depreciation;
• capex.

Important! For the end user, when compiling a shift, the materials used in the work, as well as the services provided, are separately indicated. All materials, as a rule, are indicated at their cost plus a markup. The remaining costs are included in the services.

Costing for accounting purposes

For accounting calculations are made on the basis of the accounting policies developed by the company. For purchased companies and budget organizations that operate according to strict accounting rules and established standards, estimates are prepared using the basis-index method. For this purpose, at each stage an assessment is made based on basic tariffs, adjusted for the current price level. This technique is used by construction companies repair organizations, carrying out the construction and maintenance of capital construction projects. For this purpose, estimates of the following types are drawn up: local, detailed, simplified, and objective.

IN construction companies estimates are prepared by experienced specialists and ordinary accountants cannot replace him. Special programs for calculating estimates, designed for a particular industry, help to simplify the work. These programs are pre-loaded with special rates and indices, which are updated regularly over time.

Calculation of the cost of services in construction

The estimate for construction services includes the following cost items:

1. For the purchase of materials;
2. To pay employees;
3. For the maintenance, maintenance and operation of equipment;
4. For general production expenses (both for the organization as a whole and for an individual facility);
5. Other costs (including those for attracting contractors, renting special equipment, social benefits, etc.).

Important! Estimates are prepared separately for each stage of construction by forming the total cost of an individual object.

Calculation of the cost of services to the population

Companies that provide certain services to the population, as a rule, do not describe estimates in detail. The estimate usually includes only two items: separately materials and separately work. Both positions are filled based on market prices. Usually, commercial companies who provide services to individuals, cover their own expenses from profits and do not reflect these expenses in the estimate given to the customer. For example, a travel agency's estimate will include costs such as:

1. Obtaining a visa. The cost will depend on the total number of tourists.
2. Insurance. The cost of insurance is included in the cost of the trip if it is mandatory. Otherwise, it is paid at the request of the client.
3. Accommodation. It will depend on which hotel the tourist stays in, as well as on the diet, the number of vacationers and the season.
4. Program. The cost of the program includes the cost of entertainment and excursions.

Thus, identical trips may cost customers different prices, which will depend on the factors listed above.

Cost calculation for beauty salon services

Using the example of a beauty salon, let’s look at how the cost of services is calculated,

Conclusion

Thus, the formation of the cost of a service is influenced by the costs that the company pays for the purpose of providing this service. These costs include expenses such as wages, materials, depreciation and other items. Correctly determining the cost of a service will allow the company to set the most optimal price level for its services, which will lead to an increase in the flow of customers and an increase in its own profits. It should be remembered that after calculating the cost, the final price of the service should be compared with average market prices for similar services. Otherwise, clients and customers will prefer to order services from competitors, and this will lead to a significant decrease in the company’s income. This means that the most the best option to establish the cost of services will be not only cost calculation, but also comparative analysis competitors' prices.

Mythbusting

Firstly, I would like to address the myth that low prices make the product faster to sell. This is not always the case, especially when we're talking about about handmade items. As a result, many craftsmen are cheating themselves into making a reasonable profit. This is easy to do because you want the money to start flowing in as quickly as possible. It's tempting to believe that the lower the price, the faster the jewelry will sell. However, sometimes ultra-low prices can make customers suspicious. Why so cheap? Is there something wrong with this? But if someone really wants a handmade item (unless the price is super high), they will pay what you ask.

We take into account overhead costs

When pricing, consider your overhead costs. This is any cost that is not directly related to your product. For example, when making costume jewelry, beads are not an overhead because they are part of the item you are selling.

Here are some examples of overhead costs:

Travel (for example, visiting a store to buy materials)
- Your stationery ( Business Cards, paper, pens, etc.)
- Your tools (pliers, wire cutters, etc.)

Of course, if you really think about everything other than the products you need for your costume jewelry business, you end up with a long list of overhead costs.

They are also critical to pricing because they cost you money and if you don't include them in the price of your costume jewelry, then you are losing money. Calculate your estimated overhead costs that you can apply to each item you sell.

Job costs

How much do you make per hour at your current job? How much money do you need to make per hour to live the lifestyle you currently live? It's really important questions. Too many costume jewelry makers make the mistake of working for free or below minimum wage. But is this justifiable if you really want to make jewelry making your full-time or part-time business?

Even if this activity is something you love to do and brings you pleasure, you also need to eat. So be realistic about how much you want to make per hour of work. After you receive hourly rate, the next step is to figure out how long you need to make your costume jewelry. You don't need to time exactly how long you make each individual piece, but you do need to have an idea of ​​how long it takes to make the jewelry. This will help you later when you are trying to determine the final price of your items.

Wholesale and retail trade

Now we need to decide how to sell - wholesale or retail. If you want to have sales, then you need to think about it. Many craftsmen believe that they are used by wholesalers, but the rules for wholesale trade already installed. So you have to play by these rules. Of course, you can make twice as many sales with your retail, but how much effort will you need to do this? You can sell your jewelry at a show, but you will have to spend 1 to 2 days on display and also spend money on food, drinks, etc. While the store can sell your products in just a few hours spent on sale.

Pricing formulas for handmade jewelry

There are several different formulas you can use when pricing your jewelry. One piece of advice is to think about how to calculate wholesale and retail prices early on in your business because it may be too difficult to do later.

You need Wholesale prices in case you decide to sell to a store one day and you need retail prices if you decide to sell at shows yourself. Obviously, your retail price should match the retail price of the stores you sell to.

The idea for pricing for wholesale is to add up your costs (including labor, overhead and supplies) and multiply by 2.

The formula is: 2x(expense + labor + overhead) = your total cost.

For retail, do the same, but multiply by 2.5-3 (often called a factor).

Below is an example of how this formula works, and of course it may vary depending on the cost of supplies, your hourly pay and your overhead, but will give you an idea of ​​how to apply the formula:

You make a pair of earrings, the cost of materials is 200 rubles; it took you 10 minutes. You want to set your salary at 600 rubles/hour. That is, for 10 minutes the cost of your labor will be 100 rubles. and overhead costs, which you estimate, for example, at 100 rubles. That is, it turns out:

Wholesale price for earrings: 2 x (200+100+100) = 800 rub.

Retail price for earrings: 2.5 x 400 = 1000 rub.

Variable prices

Variable prices may depend on where you live, for example, and they may also affect the overall cost of your jewelry. This falls under “how much can I realistically get for my jewelry?” Factors such as where you sell your items can affect the price you should receive. You need to know your audience. Selling your jewelry at a market in small towns will not be the same as selling at a high-end gallery. You should think about this before you calculate your final prices.

Final prices

In general, most jewelry manufacturers and craftsmen do not charge enough price for their products, perhaps one of the reasons for this is due to self-esteem. Many feel intimidated large stores, who import ready-made costume jewelry, but if you stop and think about it, then nine times out of ten, your work will be much better in quality.

Also, if you want to make your business a serious, viable endeavor and not just a hobby, you need to be serious business person, and this means that you take your products seriously, pay yourself a reasonable salary, cover all your expenses, and ultimately make a profit.

Costing refers to the process of calculating the cost of a service (or product), based on an approved methodology, as well as the document itself, which contains data on costs. The calculation is made in order to relatively accurately determine the cost of a particular service. A sample calculation and rules for drawing up this document are described in detail in the article.

You can download a sample cost calculation for services at the end of the article.

The cost of a service is determined using several approaches at once: the company cannot sell it cheaper than cost and markup, but it also has to focus on pricing policy competitors and the effective demand of buyers.

Moreover, in contrast to the price per unit of production (material product), it is more difficult to determine the exact cost of the service provided, since in the case of a service it is possible to determine only an estimate of projected costs, which may vary depending on the market situation. In addition, the concept of “standard, homogeneous service” does not exist as such. Any service may include a combination of different elements, so both the cost and the consumer price can vary significantly depending on the situation.

However, in any case, the types of costs will be constant - these are:

• expenses for materials and other material costs;
• depreciation;
• salary;
• social contributions, taxes;
• loan servicing;
• rental payments, etc.

In the finished costing document, all these costs can be grouped both by item and by type of cost.

Cost calculation: sample

The document itself is usually compiled in the form of a table, which reflects direct expenses (salaries, taxes, social contributions) and indirect expenses (all others).

Costing items can be specified in any wording - here is an example of calculating the cost of performing work to create a regular manicure.

Calculations can also be made dynamically, analyzing the same indicators for different periods.

Compilation instructions and video

Calculations are carried out in accordance with a pre-developed methodology or instructions that describe the calculation algorithm. For example, payment educational services depends on the number of hours, as well as the degree of qualification of the teacher, which is necessarily prescribed in the relevant methodological recommendations.

Essentially, calculation is detailed description costs associated with providing a “unit” of service, which can be measured in various ways:

1. An hourly rate is how educational services are measured.
2. By describing the result - for example, a cosmetic renovation, indicating the area of ​​the room.
3. Using other indicators - transporting cargo over a distance of 45 km.

The cost structure will directly depend on the type of work performed. Therefore, the calculation algorithm will have its own differences. Using the example of calculations related to transport services, the instructions will look like this.

First, the cost of the service is estimated based on wage costs:

• drivers;
• auxiliary workers servicing transport;
• managers, employees and other specialists working at the enterprise.

• current and major repairs;
• fuels and lubricants;
• depreciation of fixed assets;
• seasonal expenses (oil, tires, etc.).

Then tax payments are taken into account and other indicators are determined:

1. Profit according to plan.
2. Tariff with and without VAT.

Usually drawn up with a description of a specific service: for example, transporting bricks may cost more than transporting lighter items (hay, pillows, etc.).

The simpler the service looks in terms of its implementation, the simpler the cost estimate itself will be. For example, if we are talking about performances by artists, dance or singing groups, expenses are associated with the payment of salaries, social contributions, as well as the provision of appropriate premises for rent.

When producing goods, it is almost always necessary to take into account not only the cost of producing a unit of product, but also possible losses at different stages of the cycle.

Cost estimates are also prepared for repair work. Typically, the volume of such services is measured by the area of ​​the room and other indicators (for example, slope length, ceiling area). The estimate shows costs per unit of work, indicates a specific type of activity (for example, leveling walls, painting, installing a suspended ceiling, and much more), and then gives the cost for each work and the total amount.

Thus, the calculation algorithm looks like this:

1. The unit of service is determined - exactly what volume of work is supposed to be implemented in this case (renovation of 1 apartment, transportation of 5 tons of cargo over a distance of 100 km, provision of tutoring services for 10 training hours, etc.).
2. A detailed list of all expenses is specified at their cost.
3. They determine the tariff with and without VAT.
4. Indicate the planned profit.

Video instructions for compiling

The document is usually signed Chief Accountant, the company seal is placed on it. Management is under no obligation to disclose such information to its clients. The legislation also does not provide any guidance as to whether cost estimates need to be attached to contracts with counterparties, so the decision can be made at your own discretion.

71-FZ dated May 1, 2019 introduces major changes to the Law on the Contract System. Among others, one of the most interesting amendments are amendments to procurement with the price per unit of goods, work, and services. These changes come into effect on July 1, 2019. See the table below for what has changed.

Changes to Law 44-FZ

The analysis of articles is carried out in the context of a given topic. Other changes may be made to the analyzed articles, but in this case they are not considered, since they do not affect the given topic.

Thank you for taking the test.
We already know the result, you can find out too ↓
Find out the result

home » Investments » Calculator. How to calculate the cost of handmade products and master classes. Calculator Who determines the cost of repairs and how