home Credit Types of costs for maintaining warehouse premises. Warehousing costs

Types of costs for maintaining warehouse premises. Warehousing costs

"Financial newspaper", 2011, N 38

Logistics as an economic activity is the process of managing the movement and storage of raw materials, materials, semi-finished products and finished products in economic circulation from the primary source of raw materials to the final consumer of finished products, as well as information related to these operations.

For most manufacturing, distribution companies and businesses retail Logistics constitutes a significant portion of total overhead costs. At the same time, the share of logistics costs continues to increase as a result of increasing complexity of supply chains, a changing order system and increasing requirements for quality of service.

Currently, logistics is like economic activity divided into the following groups: technological process management, inventory management, order management, organization of internal production warehousing, organizing the work of in-production technological transport, maintaining quality standards and logistics services, transportation, planning distribution channels, etc.

transportation by mainline transport - 28 - 40%;

warehouse, transshipment operations and storage of goods - 25 - 46%;

packaging - 15 - 25%;

management costs - 5 - 15%;

other (including order processing) - 5 - 17%.

Maintenance of warehouse premises and wages of warehouse personnel

The procedure for reflecting the costs of maintaining warehouse premises and wages of warehouse personnel depends on what inventories are stored in the warehouse.

Let's say an organization is engaged in production activities, and materials are stored in storage areas. In this case, the costs of paying employees and maintaining warehouses in which materials are stored and procured are included in transportation and procurement costs.

Clause 70 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, states: “Transportation and procurement costs are the costs of an organization directly related to the process of procurement and delivery of materials to the organization. transportation and procurement costs include:

expenses for loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;

expenses for the maintenance of the procurement and storage apparatus of the organization, including the cost of remuneration of the organization’s employees directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly engaged in the preparation (purchase) of materials and their delivery (accompaniment) to the organization, deductions for the social needs of these employees."

In turn, transportation and procurement costs provide for two accounting options: firstly, they can form the actual cost of materials purchased under contracts for a fee (account 10 “Materials”).

Secondly, labor costs can also be attributed directly to production costs (account 20 “Main production”).

Manufacturing organizations usually fix the selected option in accounting policy.

Let's assume that the company is engaged in trading activities and stores goods for sale in warehouse areas. How to take into account the costs of maintaining warehouses in this case?

The costs of storing goods and the corresponding costs of remunerating warehouse employees are recorded in account 44 “Sales expenses”. Costs associated with the storage of goods are calculated in proportion to the volume, weight or value of stored material assets (clause 226 of the Guidelines for accounting of inventories).

This rule also applies to finished products stored in warehouses and intended for sale. Costs are recorded on account 44.

From the Instructions for the application of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, it follows that production organization may include the following types of costs as part of sales expenses (and reflect them on account 44):

for packaging and packaging of products in finished product warehouses;

for delivery of products to the departure station (pier);

for loading products into vehicles for delivery;

commissions and other intermediary fees (including those paid to sales organizations);

for entertainment expenses.

A production organization can provide two options for writing off the costs of maintaining a warehouse and employee wages if the warehouse houses finished products for sale: firstly, in full reporting period in which the costs were incurred; secondly, partially with the distribution between products sold during the month and the balance at the end of the month (the chosen option is fixed in the accounting policy).

What to do if the organization has one warehouse in which both materials for production and finished products and goods are stored?

In this case, the costs should be distributed. As we have already indicated, the costs of storing materials should be taken into account either on account 10 or on account 20 (depending on the accounting policy), and the costs of storing finished products and goods - on account 44.

The purchase of goods and materials from the supplier is documented with shipping documents. These, in particular, include a consignment note (form N TORG-12, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132), a consignment note (form N 1-T, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78) , waybill in the form approved by Government Decree Russian Federation dated April 15, 2011 N 272. Reception and posting of incoming materials are formalized by the relevant warehouses, as a rule, by drawing up receipt orders (form N M-4, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a, is drawn up on the day the valuables are received at the warehouse). You can also affix a stamp containing all the details provided for the receipt order on the supplier’s document. The fact is that such a stamp is equivalent to receipt order. Thus, in the absence of shipping documents, the enterprise may have problems confirming the fact of acquisition of materials and, consequently, the fact that the costs of their acquisition are justified.

Transportation of materials

The costs of transporting materials from a manufacturing company are classified as transportation and procurement costs. Transportation and procurement costs (hereinafter - TPP) for materials in this case include costs associated with loading and unloading operations, transportation costs, travel expenses associated with the procurement and delivery of materials, fees for storing materials at places of purchase, at railway stations, ports, marinas, etc.

An approximate nomenclature of TZR is presented in Appendix 2 to the Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

Manufacturing company may provide three ways to account for the transportation of materials.

Firstly, you can include transportation costs in the actual cost of materials:

Debit 10, Credit 60 (76, 23, 26...) - attributed to the TZR to the cost of materials.

Secondly, you can separately take into account transportation on account 10:

Debit 10, subaccount "Transportation and procurement expenses", Credit 60 (76, 23, 26...) - TZR are taken into account.

Thirdly, you can take into account the cost of transporting materials separately on account 15 “Procurement and acquisition of material assets” (with subsequent attribution to account 16 “Deviation in the cost of material assets”):

Debit 15, Credit 60 (76) - taken into account in the actual cost of TZR materials.

Clause 87 of the Methodological Guidelines for Accounting for Inventories presents the procedure for determining the amount of inventories, which is written off as expenses of the reporting period (month). This amount is calculated by determining the average percentage of TZR related to the cost of written-off materials:

Average percentage of goods and materials = 100% x [(Balance of goods and materials at the beginning of the reporting period + Amount of goods and materials received for materials received in the reporting period) / (Cost of the balance of materials at the beginning of the reporting period (in accounting prices) + Cost of materials received during the reporting period (in discount prices))].

As a result, the amount of TRP taken into account in the reporting period is equal to:

Average percentage of inventory items attributable to the cost of materials written off x Book value of materials consumed.

To reduce the labor intensity when accounting for the transportation of materials, there are methods for simplified accounting of inventory items (listed in clause 88 of the Guidelines for accounting of inventories):

“To facilitate the implementation of work on the distribution of fuel and equipment or the magnitude of deviations in the cost of materials, the following simplified options are allowed:

with a small share of the TZR or the magnitude of deviations (no more than 10% of the accounting cost of materials), their amount can be completely written off to the accounts “Main production”, “Auxiliary production” and to increase the cost of materials sold;

specific gravity TZR or deviation values (as a percentage of the accounting cost of the material) can be rounded to whole units (i.e. without decimal places);

during the current month, the TZR or the amount of deviations can be distributed based on the specific weight (as a percentage of the accounting value of the relevant materials) prevailing at the beginning of this month. If this led to a significant under-write-off or excessive write-off of deviations or TZR (more than five points), in the next month the amount of write-off (distributed) deviations or TZR is adjusted to the specified amount of the previous month;

TZR or the amount of deviations can be distributed in proportion to their share (standard), fixed in planned (standard) calculations, to the accounting cost of the materials used. Moreover, if the actual sizes of deviations or TZR differ from the standard sizes, in the next month (reporting period) the amount of distribution deviations or TZR is adjusted, i.e. increases by the amount underwritten or decreases by the amount overwritten in the last month (reporting period). The balances of inventories or the amount of deviations at the beginning of each month (reporting period) are calculated based on the share (standard) of inventories or deviations provided for in planned (standard) calculations to the actual availability of materials in accounting prices;

Inventory or deviations may be written off monthly (in the reporting period) in full to increase the cost of consumed (issued) materials, if their share (as a percentage of the contractual (accounting) cost of materials) does not exceed 5 percent.”

Transportation of goods

An organization that is engaged exclusively in trade (wholesale or retail) can include transportation costs as part of its selling expenses. How to include these costs in expenses?

Fare trade organization conditionally divided into two categories.

Firstly, the costs of delivering goods from the supplier to the warehouse of the buying trading organization are taken into account either on account 41 “Goods” (included in the cost of goods) or on account 44.

Secondly, the costs of delivering goods from the warehouse of the trading organization - the buyer to other organizations or consumer citizens are taken into account in account 44.

On account 44, transportation costs accumulate and at the end of the reporting period they can be written off to account 90 “Sales”. They can be written off in two ways, either completely in the reporting period, or by distributing them between goods sold in the reporting period and their balance.

In Art. 320 of the Tax Code of the Russian Federation specifies the method of distribution of transport costs by a trade organization. In this case, it is more convenient for an accountant of any trade organization to bring tax accounting closer to accounting and follow the method of distributing transport costs established by Art. 320 of the Tax Code of the Russian Federation, which consists (similar to the method of distribution of materials discussed by us earlier) in determining the average percentage of transport costs related to the balance of unsold goods at the end of the month.

Example. Romashka LLC is engaged in wholesale trade. The balance of goods on the balance sheet as of June 30 is 56,000 rubles.

During July, goods worth 120,000 rubles were purchased. and sold for 90,000 rubles. (in purchase prices).

The balance of goods as of July 31 is 86,000 rubles. (56,000 rubles + 120,000 rubles - 90,000 rubles). The balance of transportation expenses as of June 30 was 7,000 rubles.

For July, the turnover in the debit of account 44, subaccount “Transportation costs for the purchase of goods,” will be 16,000 rubles.

According to the accounting policy of Romashka LLC, transportation costs are distributed according to the same rules that are presented in Art. 320 Tax Code of the Russian Federation.

Distribution of transport costs for July:

balance of goods at the beginning of the month (account balance 41, subaccount “Goods in warehouses”) - 56,000 rubles;

receipt of goods within a month (turnover in the debit of account 41, subaccount “Goods in warehouses”) - 120,000 rubles;

sales of goods for the month (turnover on account credit 41, subaccount “Goods in warehouses”) - 90,000 rubles;

balance of goods at the end of the month (56,000 rubles + 120,000 rubles - 90,000 rubles);

the balance of transport costs at the beginning of the month (balance on account 44, sub-account “Transport costs when purchasing goods”) - 7,000 rubles;

transport costs are taken into account during the month (debit turnover of account 44, subaccount “Transportation costs when purchasing goods”) - 16,000 rubles;

the amount of transportation costs related to the balance of goods is RUB 11,238.64. (86,000 rub. x ((7,000 rub. + 16,000 rub.) : (90,000 rub. + 86,000 rub.)) x 100% = 86,000 rub. x 13.0682%);

the amount of transportation costs written off for sales at the end of the month is 11,761.36 rubles. (RUB 7,000 + RUB 16,000 - RUB 11,238.64).

After expenses have been allocated, the following entry is made in accounting:

Debit 90, subaccount “Cost of sales”, Credit 44, subaccount “Transportation costs when purchasing goods” - 11,761.36 rubles. - transportation costs for July were written off.

O. Ilyushina

Tax expert

1. Costs of warehouse activities.

Costs of warehousing activities, i.e. storage costs – costs associated with ensuring product safety. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, i.e. are productive in nature. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. In these expenses includes: - costs of maintaining warehouses; - wages of warehouse personnel; - shortage of products within the limits of natural loss; - administrative, management and other expenses.

Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs. The tasks of minimizing warehouse costs include:

Determining the optimal number of warehouses at each stage;

Determining the optimal number of storage stages;

Determining the location of warehouses that ensures minimum total costs;

Finding a rational distribution of delivery locations.

Warehouse income is determined based on the current fee rates established by type of product per ton-day of storage. The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the total cost of living and material labor in a warehouse and indicates efficiency technological process, used in the warehouse. The cost of storing products is determined by the ratio of the total costs associated with performing warehouse operations to the number of ton-days of storage.

The labor productivity of warehouse workers is determined by the size of warehouse turnover per employee for a certain period of time (year, month, shift). The payback period of a warehouse is the ratio of the amount of one-time investment to the annual amount of profit.

Costs of formation and storage of inventories– enterprise costs associated with the diversion of working capital and product inventories.

Inventory holding costs are the costs associated with storing inventory in a warehouse, loading and unloading it, insurance, losses from petty theft, spoilage, obsolescence, and paying taxes. The opportunity cost of capital associated with or invested in inventories, insurance costs, wages warehouse personnel in excess of the standard number, interest on capital, etc.

Costs associated with holding a unit of inventory include:

Warehouse costs (charges for space, energy supply, heating, water, sewerage);

Wages of warehouse personnel;

Taxes and insurance premiums depending on the value of the stock;

Payment for production assets;

Losses from immobilization of funds in reserves;

Costs due to damage to products, deterioration in quality, markdowns, write-offs, natural loss from shrinkage, wasting, obsolescence, theft;

Costs of routine maintenance carried out on stored products;

Payment of personnel associated with inventory, prevention, inspection and cleaning of the warehouse;

Costs for registering incoming requirements (applications and orders);

Training costs;

Costs of assembling products and packaging.

Costs inventory shortages occur when there is no stock necessary types products. For example, lost sales revenue, additional costs caused by delays in production, fines imposed for failure to deliver products to customers on time. To the costs of stock shortages relate:

Costs due to non-fulfillment of an order (delay in sending ordered products) - additional costs for promoting and shipping an order that cannot be fulfilled using existing product inventories;

Costs due to loss of sales - occur when a regular customer makes a given purchase to another enterprise (such costs are measured in terms of revenue lost due to the failure to carry out a trade transaction);

Costs due to the loss of a customer - arise in cases where the lack of inventory of products results not only in the loss of a particular trade transaction, but also in the fact that the customer begins to look for other sources of supply. They are measured in terms of the total revenue that could be received from the implementation of all potential transactions between the customer and the enterprise.

Ways to minimize the total costs of storing inventory are:

1) in reducing to the minimum possible level fixed costs for each replenishment of inventory (which will reduce average inventory levels with a corresponding reduction in the opportunity costs of capital invested in inventories);

2) optimization (at certain constant costs for each replenishment) of the average level of inventory storage in order to minimize the total costs of storing inventories for a certain period (total replenishment costs plus alternative capital costs).

The costs associated with maintaining inventories range from 10 to 40% of the cost of the inventories themselves. Variable costs include: - costs associated with heating and lighting; - salaries of employees; - costs associated with conducting inventories, freezing of working capital, damage to goods, natural loss; - costs associated with acquisition. Several cases of determining the amount of optimal delivery: - delayed batch; - accelerated use of reserves; - receipt of materials within a certain period of time in the presence of a shortage.

2. Methods of accounting and control of product inventories in a warehouse.

If the company always has the required quantity of the required product for sale, inventory management is carried out successfully. With successful management of goods in the warehouse, there is no less and no more, but exactly as much as needed. It is natural to want to purchase goods for future use in anticipation of increased sales volumes, and if working capital not limited.

When stocking a warehouse, it is necessary to take into account the likelihood of a price reduction, since excess inventory of goods leads to a loss of additional profit when prices fall. Therefore, goods must be purchased as close to the sales date as possible. Physical and moral aging and damage during storage entail losses. Design changes, consumer choice of another type of product, and the vagaries of fashion lead to instant obsolescence of goods. But low inventory levels are not very desirable either. An enterprise cannot purchase goods at the time of receiving an order from a consumer, since delays associated with placing orders, transportation, and warehouse processing of goods are inevitable. Stability and rhythm of sales are facilitated by maintaining inventories at a certain level in accordance with the sales forecast. In order to fulfill orders without delay, the company must always have a sufficient quantity of goods. However, you should not invest a lot of money to create excess stocks, since this money will not bring profit, and the goods will be useless in the warehouse.

Optimal inventory level– the value is relative and represents something in between too high and too low levels. Inventory is not considered as a single whole; it is necessary to control each item of goods. Organizational structure distribution network, demand, management strategy, stock formation and control are the main aspects of inventory management in order to accelerate turnover. Given that systemic organization distribution and sales, highly efficient trade is now possible. Inventory management based on scientific methods, computerization of accounting, statistics, analysis, forecast and processing of all documentation allows you to speed up customer service and reduce storage costs.

Typically, inventory management is carried out under various constraints. There are restrictions on the timing of orders and their execution, on the economic volume of batches and on the level of inventories themselves.

Uninterrupted trade at the lowest cost and maximum satisfaction of demand is the goal of the management strategy.

Uninterrupted trade is a type of trade in which consumer orders are fulfilled exactly on time; this type of trade is carried out with the obligatory timely replenishment of stocks. The lowest costs are possible while respecting the budget by placing orders at the most optimal system. By following the recommendations of suppliers regarding the profitability of order volumes and terms, a reduction in costs for orders, receipt and storage of consignments of goods is achieved.

Achieving the established percentage of order satisfaction according to the list is the maximum satisfaction of demand. Due to the impossibility of storing the entire list of goods even in a warehouse system, not a single supplier hopes to fully satisfy demand. When choosing a work system, the main role is played by the costs of the control system.

Determination of costs for the purchase of materials: Cmat = C*q, where (P is the price of the product, q is the volume of the batch). C1 - costs associated with executing a purchase order, semi-fixed costs (independent of the volume of the batch) for placing an order, processing or signing an agreement, travel expenses. Administrative expenses (mail, telegraph), expenses for acceptance and warehousing of goods. C2 - costs for storing a unit of goods. Commun. = Q*q+C1+C2(total cost per batch).

Both delivery costs and storage costs depend on the size of the order, however, the nature of the dependence of each of these cost items on the order volume is different. The costs of delivering goods as the order size increases obviously decrease, since transportation is carried out in larger quantities and, therefore, less frequently. Storage costs increase in direct proportion to the size of the order.
Variable costs include: - fines to consumers for late delivery; - payment of downtime to workers; - payment for overtime hours; - losses associated with the supply of the wrong assortment, etc.

3. Self-regulating systems.

The systems discussed above assume relatively unchanged conditions; in practice, the following cases occur: - changes in the need for inventory; - change in delivery conditions; - violation of the contract by the supplier. For this purpose, combined systems with the possibility of self-regulation are created. In each system, a certain target function is established, which serves as an optimality criterion, within the framework of the economic and mathematical model of inventory management. It contains 3 elements: 1. Costs associated with organizing the order and its implementation , payment for all services for the delivery of goods to the warehouse. They may depend on the annual volume of activity, the organization of the enterprise, and the size of the order. Ways to reduce costs: changing organizational structure. structures - by 2%, use of automated control systems - by 10% 2. Storage costs: fixed costs(rent); variable (depending on inventory levels) - warehouse costs, processing costs inventory, losses from damage, etc. When making calculations, the specific value of storage costs is used, which is equal to the cost per unit of stored goods per unit of time. It is assumed that storage costs for a calendar period are proportional to the size of inventories and the length of the period between orders. 3. Losses due to shortage: arise when the supply and sales organization bears financial responsibility for consumer dissatisfaction and lack of order. For example, if demand is unsatisfactory, a penalty will be charged for missing delivery deadlines.

Subject “Information logistics: concept, purpose and objectives of I.L.

Yuri Barnyak: “We calculate the cost of warehouse operations.”

Magazine "Logistics and Management", No. 7, 2009.

To manage the cost of warehouse processes, it is necessary to calculate the planned technological cost of each process. It's about about cost as a component not of accounting, but management accounting. Cost analysis is carried out systematically throughout the year in order to identify unnecessary costs, find reserves and determine ways to reduce them.

In the management accounting system, the cost price is formed not for tax purposes, but so that the manager has complete information about costs and can manage them. Depending on the assigned management task, they can be used various methods cost accounting and cost calculation. There are various methods for accounting costs and calculating the cost of products (works, services). Their choice and application depends on a number of particular factors: industry affiliation, size, technology used, product range, etc., in other words, on the individual characteristics of the company.
The main thing is that the method chosen by the company ensures the possibility of implementing the most important principle of management accounting - cost management by deviations. Any method of allocating costs to facilities uses certain assumptions and simplifications. If they tell you that as a result you will know exactly how much your product (process, service, function) costs, do not believe it, they are deceiving you.

In this article, to calculate the cost of warehouse processes, we will use the logic of the methodABC (Activity Based Costing), which translated from English means cost accounting by function (activity, process, operation). With the ABC method, the organization is viewed as a set of processes (functions, operations, etc.). The object of cost accounting in this method is a separate process (function, operation, etc.). For the purposes of this article, we will use the term \"cost accounting by process\".

Parameters for calculating process costs

To systematically manage the cost of warehouse processes, we need to calculate the planned technological cost of each process. The planned technological cost of a process shows how much money (in terms of cost estimate items) the warehouse spends to ensure the operation of a particular process in the accounting time period according to the described technology. The accounting period is usually taken to be a month (quarter, calendar year). In other words: the planned technological cost shows how much money the warehouse plans to spend to perform (be ready to perform) a process in the accounting period in accordance with the approved technology (described in a certain way, for example, using technological maps).

To calculate the planned technological cost of a process, we need that in our organization (including in the warehouse):

- all cost centers have been identified;
- all expenses are classified (divided into fixed and variable, direct and indirect, production and general);
- the organizational structure has been drawn up and approved;
- the necessary quantity and volume of material and technical resources for the activity are available;

Cost estimates have been calculated and allocated to cost items (salaries, rent, operating costs, communal payments, equipment depreciation, insurance, maintenance costs, operating expenses, etc.).

Now it is necessary to compile a list of processes that fully describes all warehouse activities and is sufficient to allocate costs to objects with an accuracy that brings the planned economic effect. It should be noted here that the more detailed we describe the list of processes, the more accurate the result, but also the more expensive the implementation of accounting procedures costs. For a warehouse, the main processes may be the following: goods acceptance; placement of goods for storage; selection of goods; product packaging; packaging and labeling of goods; Shipment of goods; moving goods between storage cells, etc.

Next, for each process you need to assign a cost object. It is only important that the selected media be measurable, accessible and identifiable. Cost carriers can be: pieces, tons, meters, hours, machine hours, man hours, etc.
A feature of the main warehouse processes is that in all processes work is carried out with cargo: boxes, packaging, crates, containers, pallets, etc. When determining the technological capabilities of the warehouse, the productivity of personnel and equipment, rationing work and operations, the amount of cargo processed per day is calculated. billing period time (hour, day, month, year). To obtain calculation data, a certain calculation cargo unit is usually used: a piece, a box, a conventional pallet, a cubic meter of cargo, etc. To calculate the cost of warehouse processes, we will also define a conventional cargo unit (i.e.) for all main processes as cost carriers.

Calculation of planned technological indicators

Once the list of processes has been compiled and the cost carrier for each process has been determined, each process and carrier now needs to be assigned the cost of the resources they consume.

We do it this way:

1) By calculation and experience, using the available amount of resources for calculation (personnel, machinery and equipment, warehouse operating time, software, norms, etc.), as well as the technological capabilities of the warehouse, for each process we determine the planned number of processed (produced) units of cost carriers (cargo units);

2) We distribute the costs for each cost estimate item among warehouse processes. To do this, from each cost item we will highlight direct, indirect and total costs for each process. For each type of cost, we display the percentage (share) attributing them to the corresponding processes using the parameter in proportion to which costs are distributed. In this case, this parameter is the number of cost object units (load units) produced within the process. We calculate the costs for each warehouse process by summing up the costs determined for each item, i.e. determine the cost of each process;

3) By dividing the amount of costs for each process by the quantitative value of the corresponding cost carrier, we determine the cost of a unit of cost carrier. The calculated planned technological cost of warehouse processes is used for comparison with the actual cost of processes, calculated after the expiration of the accounting period, and analysis of deviations.

When analyzing deviations, one can draw conclusions about the compliance of the calculated planned and technological indicators, the level of productivity of personnel and equipment, the efficiency of management personnel, the need to revise work modes and schedules, changes in the organizational structure and technological processes, the legitimacy of increasing material costs and additional expenses for personnel (for example, payments overtime) etc. The algorithm for calculating the actual cost of a process is identical to the algorithm for calculating the planned technological cost of a process.

The algorithm for calculating the cost of warehouse processes is shown schematically in the figure.

Direct costs are costs that can be identified with a specific process and are expended solely to maintain the functioning of a specific process.

Indirect costs are costs that cannot be attributed to any specific process, but they can be identified in several processes among which such costs are distributed.

Common costs are costs that cannot be attributed to any specific process and cannot be identified in any process.

The total costs are distributed across all processes. All calculations are presented in the form of a summary table, which may look like this.

Calculation example

Let's consider calculating the cost of warehouse processes using the example of the "Selection of goods" process and the cost items "Wages", "Depreciation of equipment" and "Rent payments".

1. Article “Salaries”.

A) Direct costs (DC) for the process according to the item.Only 5 pickers participated directly in the “Selection of goods” process. The salary of one picker is 10,000 rubles.
Total direct costs will be 10,000 × 5 = 50,000 rubles.

B) Indirect costs (IC) for the process according to the article.The “Selection of goods” process involved 5 stacker operators, who were also involved in the “Placement of goods for storage” and “Movement of goods between storage cells” processes. The salary of one stacker operator is 20,000 rubles. In total, the salary of five stackers is 20,000 × 5 = 100,000 rubles. From Table 1 it can be seen that within the framework of the “Selection of goods” process, 2000 units were produced, the “Placing goods for storage” process - 2000 units, and the process “Moving goods between storage cells” - 1000 units. A total of 5000 g.e. were produced in these processes. Costs per 1 year will amount to 100,000÷5000 = 20 rubles.
Total indirect costs will be 20 × 2000 = 40,000 rubles.

C) Total costs (TC) for the process by item.The salaries of management and some warehouse specialists cannot be identified with any processes and are distributed across all processes. From Table 1 it can be seen that a total of 11,000 g.e. were produced in all processes. The salary of the warehouse manager and specialists is 220,000 rubles. Costs per 1 year will be 220000÷11000 = 20 rubles.
Total total costs will be 20 × 2000 = 40,000 rubles.

PZ+KZ+OZ = 50000+40000+40000 = 130000 rubles.

2. Article “Depreciation of equipment”.The warehouse uses equipment and machinery, the depreciation charges for which for the accounting period are (per unit of equipment and machinery): 15 racks (2000 rubles), 2 loaders (2500 rubles), 5 stackers (3000 rubles), 20 hydraulic carts (500 rub.), 15 RF terminals (1000 rub.), 14 computers (500 rub.), 6 printers (500 rub.), 2 photocopiers (500 rub.).

A) Direct costs of the process per item.Directly only in the process of “Selection of goods” 5 RF terminals were used.
Total direct costs will be 1000×5 = 5000 rubles.

B) Indirect costs of the process according to the item.In the “Selection of goods” process, 5 stackers were used, which were also used in the “Placement of goods for storage” and “Movement of goods between storage cells” processes. The depreciation of five stackers will be 3000 × 5 = 15,000 rubles. From Table 1 it can be seen that within the framework of the “Selection of goods” process, 2000 units were produced, the “Placing goods for storage” process - 2000 units, and the process “Moving goods between storage cells” - 1000 units. A total of 5000 g.e. were produced in these processes. Costs per 1 year will be 15000÷5000 =3 rubles.
Total indirect costs will be 3 × 2000 = 6000 rubles.

C) The total cost of the process for the item.All other machinery and equipment were used in all processes. The remaining costs for the item cannot be identified with any processes and are distributed across all processes. From Table 1 it can be seen that a total of 11,000 g.e. were produced in all processes. Depreciation of machinery and equipment used in all processes is 66,000 rubles. Costs per 1 year will be 66000÷11000 = 6 rubles.
Total total costs will be 6 × 2000 = 12,000 rubles.

D) The process costs for the item are:PZ+KZ+OZ = 5000+6000+12000 = 23000 rubles.

3. Article “Rent payments”.Costs under this item cannot be identified with any processes and are distributed across all processes. From Table 1 it can be seen that a total of 11,000 g.e. were produced in all processes. The rent for the accounting period is 990,000 rubles. Costs per 1 year will be 990000÷11000 = 90 rubles.
Total total costs will be 90 × 2000 = 180,000 rubles.
The process costs for this item are:PZ+KZ+OZ = 0+0+180000 = 180000 rubles.

4. In the same way, we calculate the costs for other items.The total costs of the process (the sum of costs for each item) will be the cost of the process. In our example from Table 1, the cost of the “Selection of goods” process is 376,000 rubles.

5. The cost of the cost carrier of the “Selection of goods” process is:376000÷2000 = 188 rubles.
To calculate the cost of processes using the methodology we propose, you can use Microsoft Excel, or use one of the many available on the market software products, designed to work with ABC. Also, many cost calculation methods have been successfully implemented in most automated enterprise management systems. For the purposes of this article and the example given, we did not take into account general organizational costs, which are distributed across all processes of the organization.

The methodology we considered for calculating the cost of warehouse processes is used in practice and is characterized by fairly high accuracy.Organizations may use other methods that they choose based on their needs and capabilities.

Our organization has built a warehouse complex (finished products warehouse + materials warehouse). How to reflect in accounting the costs of maintaining warehouse premises, wages of warehouse personnel, depreciation costs of warehouses (warehouses were put into operation in the 1st quarter).

Expenses for the warehouse in which finished products are stored, and the corresponding costs for wages of warehouse employees, depreciation are taken into account in account 44 “Sales expenses”.

The costs of maintaining a warehouse for materials are included in transportation and procurement costs. They form the actual cost of materials purchased under contracts for a fee (account 10 “Materials”). Labor costs and depreciation can also be attributed directly to production costs (account 20

The rationale for this position is given below in the materials of the Glavbukh System

1.Situation:How to reflect in accounting the costs of maintaining warehouse premises and wages of warehouse personnel. In a warehouse, the organization stores materials, goods and finished products

If, in addition to finished products, the organization stores materials and goods in a warehouse, then the costs of maintaining the premises and paying wages are taken into account separately.

The costs of paying employees and maintaining warehouses in which materials are stored and procured are included in transportation and procurement costs. They form the actual cost of materials purchased under contracts for a fee (account 10 “Materials”). Labor costs can also be attributed directly to production costs (account 20 “Main production”). Fix the selected option in the accounting policy for accounting purposes.

Costs for storing goods and the corresponding costs for wages of warehouse employees are recorded in account 44 “Sales expenses”. Costs associated with storing goods are calculated in proportion to the volume, weight or value of the stored material assets. This procedure is provided for in paragraph 226.

Part of the expenses that are associated with the storage of finished products can also be accounted for in account 44. To separately account for expenses for the sale of finished products and expenses for the sale of goods, open subaccounts:

subaccount “Expenses for the sale of finished products”;
subaccount “Expenses for the sale of goods.”

If an organization stores only finished products intended for sale in a warehouse, fully account for all expenses for maintaining the premises and wages for warehouse personnel in account 44. This conclusion follows from the Instructions for the chart of accounts *.

Elena Popova,

state councilor tax service RF rank I

2. Situation:What costs are classified as transportation and procurement costs in accounting?

In accounting, transportation and procurement expenses (TZR) include costs associated with the procurement and delivery of materials to the organization (clause 70 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

TZR, in particular, include:

costs associated with loading and unloading operations;
transportation costs;
travel expenses associated with the procurement and delivery of materials;
fees for storage of materials at places of purchase, at railway stations, ports, marinas;
warehouse expenses (if warehouses are used both for the procurement of materials and for storing goods (finished products), such expenses can be attributed to current costs);
expenses for maintaining procurement points, warehouses organized in places where materials are procured;*
fees for loans and borrowings raised for the purchase of materials (accrued before the materials were accepted for accounting);

Storing goods in a warehouse is one of the most important operations of the technological process. Product inventories must ensure trade turnover and continuity of the process of movement of goods into the sphere of consumption. How to calculate the costs of storing goods in order to reduce them to a minimum? First of all, you should remember: the longer the product is in the warehouse, the higher the costs of storing it. After all, money invested in goods is released only when they are sold and settled with the consumer. Many wholesale trade experts estimate that storage costs range from 18 to 25% annually or 1.5 to 2% monthly. in stock is determined by consumer demand for this product. If the demand for a product falls below the economic permissible level, it should be withdrawn from circulation. Storage cost may be different for different products. For example, it is higher for products that take up a lot of space or are inconvenient to handle. You should also be aware of the costs that may arise if goods are not stored properly, resulting in loss and damage. Therefore, it is so important to comply with storage conditions that ensure the proper quality of goods by creating and maintaining specified climatic and sanitary conditions, as well as methods of placement and processing of products in the warehouse. All of the above leads to the fact that when placing goods in a warehouse, it is necessary to calculate in advance the costs of storing them.

Calculation of costs for storing goods

In order to make such a calculation, experts advise using the following formula: Z storage goods= ST storage beat x T rev. stocks x V food products, where Z is stored. - costs of storing this product;

ST storage beat- unit cost of storage is the amount of costs that is incurred per unit of storage per unit of time. As a rule, 1 day is taken as a unit of time. The unit of measurement of this parameter is ruble storage unit. capacity in one day. A unit of warehouse capacity should be understood as the units in which the capacity of a given warehouse is measured. That is, a square meter is total area, and a cubic meter is the volume of goods that can fit in this warehouse. This is the capacity of the warehouse. This is otherwise called pallet space. To calculate the unit cost of storage, use the following formula: ST storage beat. = 3 daily √ (root) V chr. fact where 3 daily - average value of daily costs, V xr. fact - the actual volume of goods in the warehouse, in units of warehouse capacity. The average value of the daily stock at the beginning of the day is often sufficient. To obtain the storage volume at the beginning of the day in storage capacity units, it is necessary to multiply the stock for each type of product in storage units by the volume of the storage unit.

T rev. reserves- the inventory turnover period is the period of time from the moment of actual arrival of a consignment of goods at the warehouse until the moment the last storage unit from this consignment is shipped to the client. It is usually measured in days.

V cont. goods– volume of goods sold in units of storage capacity. The volume of goods sold is calculated in units of warehouse capacity using the formula: V cont. goods per month = volume of storage unit x number of storage units sold per month. Information on the number of storage units sold (released from the warehouse) per month is usually taken from the accounting system.

This formula allows you to calculate storage costs, both in general for the goods sold, and for each name (article) of the product, as well as for product groups, each batch of each article/type of product. The considered algorithm for calculating the costs of storing goods to automate the calculation process can be entered into the company’s accounting information system.

1. Costs of warehouse activities.

Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs. The tasks of minimizing warehouse costs include:

Determining the optimal number of warehouses at each stage;

Determining the optimal number of storage stages;

Determining the location of warehouses that ensures minimum total costs;

Finding a rational distribution of delivery locations.

Warehouse income is determined based on the current fee rates established by type of product per ton-day of storage. The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the total cost of living and material labor in a warehouse and indicates the effectiveness of the technological process used in the warehouse. The cost of storing products is determined by the ratio of the total costs associated with performing warehouse operations to the number of ton-days of storage.

Costs of formation and storage of inventories– enterprise costs associated with the diversion of working capital and product inventories.

Inventory holding costs are the costs associated with storing inventory in a warehouse, loading and unloading it, insurance, losses from petty theft, spoilage, obsolescence, and paying taxes. The opportunity cost of capital associated with or invested in inventories, insurance costs, wages of warehouse personnel in excess of the standard quantity, interest on capital, etc. are taken into account.

Costs associated with holding a unit of inventory include:

Warehouse costs (charges for space, energy supply, heating, water, sewerage);

Wages of warehouse personnel;

Losses from immobilization of funds in reserves;

Costs due to damage to products, deterioration in quality, markdowns, write-offs, natural loss from shrinkage, wasting, obsolescence, theft;

Costs of routine maintenance carried out on stored products;

Payment of personnel associated with inventory, prevention, inspection and cleaning of the warehouse;

Costs for registering incoming requirements (applications and orders);

Training costs;

Costs of assembling products and packaging.

Costs related to inventory shortages occur when the required types of products are not available. For example, lost sales revenue, additional costs caused by delays in production, fines imposed for failure to deliver products to customers on time. To the costs of stock shortages relate:

Costs due to non-fulfillment of an order (delay in sending ordered products) - additional costs for promoting and shipping an order that cannot be fulfilled using existing product inventories;

Ways to minimize the total costs of storing inventory are:

2. Methods of accounting and control of product inventories in a warehouse.

Optimal inventory level– the value is relative and represents something in between too high and too low levels. Inventory is not considered as a single whole; it is necessary to control each item of goods. The organizational structure of the sales network, demand, management strategy, inventory formation and control are the main aspects of inventory management in order to accelerate turnover. Provided that distribution and sales are systematically organized, highly efficient trade is now possible. Inventory management based on scientific methods, computerization of accounting, statistics, analysis, forecast and processing of all documentation allows you to speed up customer service and reduce storage costs.

Uninterrupted trade at the lowest cost and maximum satisfaction of demand is the goal of the management strategy.

Uninterrupted trade is a type of trade in which consumer orders are fulfilled exactly on time; this type of trade is carried out with the obligatory timely replenishment of stocks. The lowest costs are possible while adhering to the budget, by placing orders using the most optimal system. By following the recommendations of suppliers regarding the profitability of order volumes and terms, a reduction in costs for orders, receipt and storage of consignments of goods is achieved.

3. Self-regulating systems.

The systems discussed above assume relatively unchanged conditions; in practice, the following cases occur: - a change in the need for inventory; - change in delivery conditions; - violation of the contract by the supplier. For this purpose, combined systems with the possibility of self-regulation are created. In each system, a certain target function is established, which serves as an optimality criterion, within the framework of the economic and mathematical model of inventory management. It contains 3 elements: 1. Costs associated with organizing the order and its implementation , payment for all services for the delivery of goods to the warehouse. They may depend on the annual volume of activity, the organization of the enterprise, and the size of the order. Ways to reduce costs: changing organizational structure. structures - by 2%, use of automated control systems - by 10% 2. Storage costs: fixed costs (rent); variables (depending on the level of inventory) - warehouse costs, costs of processing inventory, losses from spoilage, etc. When making calculations, the specific value of storage costs is used, which is equal to the cost per unit of stored goods per unit of time. It is assumed that storage costs for a calendar period are proportional to the size of inventories and the length of the period between orders. 3. Losses due to shortage: arise when the supply and sales organization bears financial responsibility for consumer dissatisfaction and lack of order. For example, if demand is unsatisfactory, a penalty will be charged for missing delivery deadlines.

Subject “Information logistics: concept, purpose and objectives of I.L.

Storage costs are associated with ensuring the safety of products. They are additional costs caused by the continuation of the production process in the sphere of circulation, i.e. they are productive in nature. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. Storage costs include:

· costs of maintaining warehouses;

· wages of warehouse personnel;

· shortage of products within the limits of natural loss;

· administrative, management and other expenses. Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Objectives of minimizing warehouse costs:

· determination of the optimal number of storage stages;

· determination of the optimal number of warehouses at each stage;

· establishing warehouse locations that ensure minimum total costs;

· finding a rational distribution of delivery locations.

List of costs required to operate a warehouse:

1. costs of planning the load and work of warehouse personnel;

2. costs for commissioning and testing;

3. annual costs for interwarehouse movements;

4. cash expenses written off as expenses;

5. costs for the necessary initial inventories of products.

Transportation costs

These are the costs of transporting products from the place of sale or purchase to the location of buyers; are additional costs associated with the continuation of the production process in the sphere of circulation. Transport costs include payment of transport tariffs and various fees of transport companies, the cost of maintaining your own transport, the cost of loading and unloading operations, and freight forwarding.

Costs associated with transporting products from seller to buyer:

1. costs associated with preparing products for shipment (checking products for quantity and quality, sampling, packaging);

2. costs of loading products onto the vehicles of the domestic carrier;

3. payment of tariffs for transportation from the point of departure to the point of transshipment to mainline transport;

4. payment of tariffs for loading cargo onto long-haul vehicles;

5. payment of the cost of transporting products international transport;

6. payment for cargo insurance upon delivery;

7. payment of customs duties, taxes and fees during transit customs border;

8. costs of storing products in transit and at transshipment points;

9. expenses for unloading cargo at the destination;

10. costs of delivering products from the buyer’s warehouse to the final destination.

The main directions for reducing transportation costs:

· reducing fuel costs by choosing the optimal refueling locations, taking into account the cost of fuel in various countries;

· reducing the cost of “per diems” and “room allowances” by standardizing the flight time;

Reduced toll costs due to choice optimal route, as well as the use of mixed road-sea, road-rail communications;

· increasing labor productivity.

Costs of importing products include:

· payment of tariffs and fees of transport enterprises when delivering products to trading enterprises. Tariffs are calculated as the product of the average tariff rate for 1 ton of cargo of a given class (at a specified average distance) by the weight of the cargo;

· fees of transport enterprises for loading and unloading operations, as well as for the supply and cleaning of vehicles (cars, wagons);

· payment for freight forwarding services and other services;

· costs of maintaining your own transport.

TO shipping costs relate:

· equipment costs Vehicle;

· costs of redirecting goods;

· fees transport organizations;

· expenses for paying third party bills;

· expenses for paying for loading and unloading operations and services when sending products from enterprises wholesale trade.

Cost of transportation- the amount of operating costs of a transport enterprise, expressed in monetary terms, per unit of transport production on average.

The cost of transporting 1 ton of cargo consists of the following costs:

1. for loading and unloading;

2. transportation;

3. repair and maintenance highways;

4. organizing and ensuring traffic safety on the roads;

5. warehousing of cargo;

6. preparing cargo for transportation and storage after unloading.

The considered and many other types of costs form the cost of the product.

Product cost- expressed in in cash costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor in the production process, as well as other costs for the production and sale of products.

1. raw materials and materials;

2. purchased components, semi-finished products and production services;

3. returnable waste (subtracted);

4. fuel and energy on technological goals;

5. basic wages for production workers;

6. additional wages for production workers;

7. taxes and contributions to the budget, fees and contributions to local authorities;

8. wear and tear of tools and devices for specific purposes;

9. general production expenses;

10. general business expenses;

11. losses from marriage;

12. commercial expenses.

The cost of production is one of the factors in generating profit. There is an inverse functional relationship between the amount of profit and cost. When costs of products sold increase at a higher rate than revenue, profitability of sales decreases, and vice versa. The cost of goods sold is not equal to the cost of goods manufactured. Differences in the growth rates of the cost of production and products sold show trends in changes in profitability of sales in the next period, when the remaining finished products of the reporting period will be sold. So, if the cost of manufactured products increased at a slower pace than those sold, then we can assume that in the next period, other things being equal, the profitability of sales will increase. Stages of cost analysis:

1. comparison of costs for manufactured and sold products with changes in sales revenue;

2. assessment of the efficiency of use of each type of resource;

3. analysis of costs per 1 rub. manufactured (sold) products;

4. analysis of revenue per 1 rub. invested funds.

These indicators provide a clear connection with profit - an increase in costs leads to a decrease in profit from each ruble of invested funds, and vice versa.

The advantage of these indicators is that they are universal - they can be used in any industry and cover both all products and their individual types.

The disadvantage of indicators is that they can be influenced by many factors, both subjective and objective, i.e., independent of the quality of the enterprise’s work.

For cost reduction enterprises conduct cost analysis. In this case, various methods:

1. strategic analysis- comparison of the position of the enterprise in terms of costs for servicing consumers with another engaged in a similar type of activity;

2. functional cost analysis- a method based on a thorough study of individual stages of the process of fulfilling consumer orders and determining the possibility of their standardization for the transition to cheaper technologies.

Principles of control over logistics costs: 1) efforts are concentrated on controlling costs where they arise;

3. data on different types of costs are processed differently;

4. in an efficient way Cost reduction is a reduction in activities (procedures, works, operations). Attempts to reduce the level of additional costs are rarely effective. You can't try to do something at low cost that shouldn't have been done at all;

5. The activities of the enterprise must be assessed as a whole. To economically evaluate a business, you need to have an idea of how reducing costs in one area will affect productivity in another;

6. It is not enough to control only those costs that arise within one enterprise; it is necessary to identify the mechanism of their formation and the influence of external factors.

Ways to reduce logistics costs:

1. conducting negotiations with suppliers and buyers to establish lower selling and retail prices, as well as trade discounts;

2. search for cheaper substitutes for resources;

3. identifying, through analysis and review of the supply chain, those activities that do not create added value and their elimination;

4. compensation for rising costs in one link of the supply chain by reducing costs in another;

5. improving the interaction of the enterprise with its suppliers and consumers in the supply chain. For example, coordination of the activities of an enterprise and its partners in the field of timely delivery of products reduces the level of costs for warehouse operations, inventory management, storage and delivery of finished products;

6. conducting regular internal audit with subsequent identification of reserves to improve the use of enterprise resources;

7. updating the most expensive parts of the supply chain by attracting investment in business;

8. increasing the level of employee training through participation in trainings, advanced training courses, and conducting certifications;

9. use of progressive methods of remuneration (bonuses for achieving and exceeding planned targets);

10. assisting suppliers and buyers in achieving more low level costs (customer business development programs, seminars for dealers).

IN Lately, especially after it broke out financial crisis, V Russian business increasingly began to ask questions of cost minimization.

One of the most significant components of a company's overall operating costs is the cost of storing goods.

The management and owners of trading and distribution companies increasingly began to ask the question: “how much do we spend on storing goods?” This question is a consequence of the question “how can we reduce costs, in particular for storing goods?”

The most interesting thing is that many took the simplest path: they began to reduce costs directly on maintaining the warehouse. However, many do not realize that reducing the cost of maintaining a warehouse does not always have a positive effect on solving the problem of reducing storage costs. In order to understand how you can reduce costs and control them in the future, you need to understand how to calculate these same storage costs.

One of the following will be offered here possible ways cost calculation, which will make it possible to calculate the amount of storage costs for the goods sold.

I would like to immediately draw your attention to the fact that it is impossible to calculate the costs of storing unsold goods: it is unknown how long this product will remain in the warehouse and for its storage, accordingly, the company will incur costs. The volume of these costs can only be predicted, while the costs of storing sold goods can be calculated with fairly high accuracy.

So, a description of the algorithm for calculating the costs of storing goods. If desired, this algorithm can be “sewn” into the company’s accounting system (CIS - corporate information system) for automation.

1 General formula for storage costs.

Z storage of goods = St. storage beat.* T rev. inventory* V product

where Storage of goods is the cost of storing this product (storage costs can be calculated by

each type of product - for each article/name).

Stor.ud. – specific cost of storage, that is, the amount of costs per unit of storage capacity per unit of time (usually per day). It is measured in rubles per unit of warehouse capacity per day.

A unit of warehouse capacity is a unit of storage capacity in which the capacity of a warehouse is measured: sq. meters (then total area), cubic meters of products (for example, a warehouse has a capacity of 5000 cubic meters of goods - this means that the amount of goods that the warehouse can accommodate occupies a volume of 5000 cubic meters), pallet spaces.

Vprod.goods is the quantity of goods sold in units of warehouse capacity. This formula makes it possible to calculate storage costs:

Overall sold goods.

For each article/type of product.

By product groups(in any section).

For each batch of each article/type of product (if there is a desire to achieve such accuracy).

2 Calculation of the volume of goods sold.

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The quantity of goods sold is calculated in units of storage capacity. Let's say storage capacity is measured in cubic meters. Then, as a calculation

The storage volume can be given in the following table:

	Number of units	Unit volume	Volume of sales
	Number of units	Unit volume	Volume of sales	sold
Name	storage	storage		sold
Name	storage	storage		goods per month
	on a pallet		units storage	goods per month
	on a pallet		units storage

If the warehouse capacity is measured, for example, in pallet spaces, then, accordingly, it is necessary to recalculate the sales volume in pallet spaces.

The volume of a storage unit (unit or package of goods, depending on the form of work and accounting in the company) is calculated by dividing the volume of the pallet by the number of storage units on this pallet. The storage unit, depending on the accounting features of the company, is a unit of goods or packaging (for example, a box) of goods.

3 Calculation of the inventory turnover period.

The inventory turnover period is the period of time from the moment the (physical) shipment of goods arrives at the warehouse until the last storage unit from that shipment is shipped to the customer.

Usually measured in days.

If it is possible to link in the accounting system (corporate information system– CIS) release of goods to the receipt batch, maintaining batch accounting or accounting using cards (can be electronic) the task is simplified.

In the absence of such an opportunity, the problem becomes somewhat more complicated, but it is also solved quite simply.

4 Unit cost of storage.

4.1 Formula.

This parameter of the formula specified in paragraph 1 is the most difficult to calculate. The unit cost of storage can (and even certainly) is a dynamic value: the volume of goods stored in a warehouse changes from day to day. And we are interested in the real costs of storing this or that product.

St. storage ud. = 3 daily / V chronic fact

where is Zejedn. – daily average costs. Although, if such precision is necessary, you can

include actual daily costs.

V storage fact – the actual volume of goods in units of measurement lying in the warehouse. The average daily stock at the beginning of the day is often sufficient, although if the actual

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daily costs using the turnover period for each batch (dynamic) and actual daily costs, when calculating it is necessary to use the actual daily volume of goods lying in the warehouse in units of warehouse capacity.

4.2 Average daily stock.

The average daily stock here must be calculated as the total stock of all articles/types of goods lying in the warehouse on a given day.

For example, we have the following set of data for the month on inventory at the beginning of the day, in the number of storage units (in units of measurement of goods):

Name

To obtain the storage volume at the beginning of the day in storage capacity units, it is necessary to multiply the stock for each type of product in storage units by, in our example, the volume of a storage unit.

We get the following table of stock data in units of storage capacity at the beginning of the day:

Name










Total cubic m

The average daily supply (including weekends) is 727.94 cubic meters. m.

4.3 Daily average costs.

When calculating this indicator, it is necessary to take into account that warehouse costs include: rental costs, utility bills, security costs and fixed costs for wages of warehouse employees (for example, salary parts of salaries), communication costs, office supplies, and so on.

By dividing the amount of costs for a warehouse per month by the number of calendar days in a month (after all, costs are borne by the company on days when the warehouse is not working: rent is paid, security is paid, etc.) and then dividing by the resulting stock in units of measurement of warehouse capacity, we we obtain the unit cost of costs.

5 Cost calculation.

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Let's say the company incurs monthly costs for maintaining a warehouse in the amount of 1,680,000 rubles.

Costs are calculated for October – 31 calendar days.

Average daily costs per unit of storage capacity are:

Costs per month/number of days/average daily supply = 1,680,000/31/727.94 = 74.45 rubles per day per cubic meter.

That is, the average cost of storing 1 cubic meter. m of goods is 74.45 rubles per day.

Having data on the inventory turnover period for each article/type of product and determining the average cost of storing 1 cubic meter. m of goods per day we receive information about the costs of storing products:

	Sales volume for	Turnaround period	Costs for
Name			storage

It can be seen that the amount of costs for storing the sold goods turned out to be higher than the monthly costs of maintaining the warehouse.

This is due to the fact that for some items the inventory turnover period exceeds a month, the volume of delivery lots varies, there is incoming inventory, the maintenance costs of which were already incurred last month (something like “already paid for earlier”). This is especially important for positions with a long turnover period. If all positions “rotate” faster than once a month, then the costs will be close to monthly, but, due to the flowing balance and dynamic stock, there will always be some error.

One of the most significant components of a company's overall operating costs is the cost of storing goods. Some companies take the simplest route: they minimize costs directly for maintaining a warehouse. However, many do not realize that this method does not always have a positive effect on solving the problem of reducing the costs of storing goods. In order to understand how you can reduce and further control expenses of this type, you need to learn how to identify them. I propose one of the possible ways to calculate the costs of storing sold goods.

Calculation algorithm

I would like to immediately draw your attention to the fact that it is impossible to calculate the cost of storing unsold goods: it is not known how long this product will remain in the warehouse. The magnitude of these costs can only be predicted, while the costs of storing sold goods can be determined with fairly high accuracy. So, let's look at the algorithm for calculating the cost of storing goods. If desired, to automate the calculation process, it can be “sewn” into the company’s accounting system (corporate information system).

Step 1. Use the general formula for storage costs

Z storage product = ST storage beat x T rev. stocks x V cont. goods

where Z is stored. - costs of storing this product;

ST storage beat - unit cost of storage, that is, the amount of costs per unit of storage capacity per unit of time (usually per day). It is measured in rubles per unit of warehouse capacity per day. A unit of warehouse capacity is a unit of measurement of warehouse capacity: m2 (total area), m3 (for example, a warehouse can accommodate goods with a volume of 5000 m3, that is, it has a capacity of 5000 m3 of goods), pallet space;

V cont. product - the quantity of goods sold in units of warehouse capacity.

in general for goods sold;
for each name/article/type of product;
by product groups (in any context);
for each batch of each article/type of product (if high accuracy of calculation is required).

Step 2. Calculate the volume of goods sold

The volume of goods sold is calculated in units of warehouse capacity using the formula:

Volume of goods sold per month = volume of storage unit x number of storage units sold per month.

Information on the number of storage units sold (released from the warehouse) per month is taken from the accounting system. An example of determining the storage volume in cubic meters is presented in Table 1. If the warehouse capacity is measured, for example, in pallet spaces, then it is necessary to recalculate the sales volume in these units accordingly. The volume of a storage unit is calculated by dividing the volume of a pallet by the number of storage units on it:

Storage unit volume = pallet volume / number of storage units on a pallet.

The storage unit depends on the company's accounting features and can be a unit of goods or a package (for example, a box).

TABLE I. CALCULATION OF STORAGE VOLUME

Name	Number of storage units per pallet	Pallet volume,	Storage volume, m 3	Number of storage units sold/month.	Volume of goods sold, m 3 /month.

TABLE 2. MONTHLY INVENTORY DATA AT THE BEGINNING OF THE DAY

Date/Name

TABLE 3. INVENTORY DATA IN UNITS OF STORAGE CAPACITY

Date/Name

Step 3. Determine the inventory turnover period

The inventory turnover period is the period of time from the moment of actual arrival of a consignment of goods at the warehouse until the moment the last storage unit from this consignment is shipped to the client. It is usually measured in days. If it is possible to link in the accounting system (corporate information system) the release of goods to the receipt batch, maintaining batch accounting or accounting using cards (possibly electronic), the task is simplified. Otherwise, the problem becomes a little more complicated, but is also solved quite simply.

Step 4. Calculate the unit cost of storage

It is most difficult to determine this indicator of the formula specified in step 1. The unit cost of storage can and even most certainly is a dynamic value: the volume of goods contained in the warehouse changes from day to day. And we are interested in the real costs of storing this or that product. To calculate we use the formula:

ST storage beat = 3 daily √ (root) V chr. fact

where is Zejedn. – average value of daily costs. Although, if such accuracy is required, actual daily costs can be included;

V hr. fact – the actual volume of goods in the warehouse, in units of warehouse capacity. The average value of the daily stock at the beginning of the day is often sufficient. Although, if actual daily costs are calculated using the turnover period (dynamic) for each batch, it is necessary to use the actual daily volume of goods in the warehouse in units of warehouse capacity.

Step 5. Set the average value of the daily supply

The average value of the daily stock in this case must be calculated as the total stock of all articles/types of goods in the warehouse on a given day. An example of a data set for a month on inventories at the beginning of the day in storage units is shown in Table 2.

Thus, in order to obtain the storage volume at the beginning of the day in storage capacity units, it is necessary to multiply the stock for each type of product in storage units by the volume of the storage unit. That is, we multiply the value for a specific product in Table 2 by the corresponding value of the “Storage Unit Volume” field in Table 1 and get Table 3 with stock data in units of storage capacity at the beginning of the day. In our case, the average daily supply (including weekends) is 727.94 m3.

Step 6. Determine the average daily costs

When calculating this indicator, it is necessary to take into account that warehouse costs include costs for: rent, wages of warehouse employees (for example, salaries), security services, communications, office supplies, utility bills, etc. Dividing the amount of warehouse costs per month by the number of calendar days in a month (after all, the company also spends money on days when the warehouse is not operating: rent, security services, etc. are paid) and then dividing by the resulting stock in units of warehouse capacity, we obtain the unit cost of costs.

Let’s say a company spends 1,680,000 rubles on maintaining a warehouse. Costs are calculated for October, which has 31 calendar days. The average cost per day per unit of storage capacity is:

Costs per month / number of days / average daily supply = 1,680,000/31/727.94 = 74.45 rubles/day/m3.

Thus, the average cost of storing 1 m3 of goods is 74.45 rubles. in a day.

Step 7. Calculate costs

Using data on the inventory turnover period for each article/type of product and the average cost of storing 1 m3 of goods per day, we obtain the cost of storing products (see Table 4).

It can be seen that the amount of costs for storing the sold goods turned out to be more than the monthly costs of maintaining the warehouse. This happens for several reasons: for some items, the inventory turnover period exceeds a month; the volumes of delivery batches vary; There is an incoming inventory, the maintenance costs of which have already been allocated to the previous month. It has great importance for positions with a long turnover period.

If all positions “turn” faster than once a month, then the costs will be close to monthly, but due to the flowing balance and dynamic stock there will always be some error. It can be reduced by calculating storage costs separately for each batch of each product, but this requires the development of appropriate software.

TABLE 4. INFORMATION ABOUT PRODUCT STORAGE COSTS

Name	Sales volume, m 3 /month.	Inventory turnover period, days	Storage costs, RUB.