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How to determine the unit cost of a product for accurate pricing

The unit cost calculation of a product (pricing procedure)

In the calculation, the cost unit cost for the entire operation can be determined. If we divide this cost by the number of units sold we obtain the cost per piece. Cost carrier is that which in operation ultimately "carry" all costs must - and this is ultimately for every single product; because all costs must be back "earned" by selling the products. (Cost carrier = the product).

Output figures for the calculation are the overheads sums for the cost centers as well as the direct costs of materials and labor. Direct costs are those costs that can be directly allocated to a product (1. The production material (FM) = exactly the material that is incorporated into the product. 2. The manufacturing wages (FL) = wages for the workers who directly create the product and assemble).


Problem with Changes in inventories:
Cost of production include all costs incurred for the production of the products. In the end, however, are only interested in the cost of products, which were actually sold. Therefore, at this point, the cumulative change must be considered. If we sell more than we produce, so are the HKE too low (the cost of products which have been simply removed from the warehouse missing until then). So the value of the products withdrawn from the warehouse must be added in this case. If we have been taken more out of the camp and sold as is produced as an inventory reduction, its value must be added. Accordingly reverse is true in the inventory at stimulating. Therefore, beware!

Inventory reduction should expect (add)
Inventory at stimulating preview (subtract) .
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