If you have decided to be engaged in business, for example, to open hairdressing salon or computer salon, you need to make accounting of services. Competently made accounting will help you not only to establish the correct prices, but also to truly process all documents.
It is required to you
- - prices of consumables;
- - sum of payments to personnel.
1. First of all calculate expenses of materials. It is the most obvious, but actually not simple item of expenditure. Consider not only direct costs – hair-dye (for hairdressing salon), cleaning agents (for consumer services), printing paper (for photographic studio), gasoline (for cargo transportation), etc., but also indirect, for example, removable filters for the washing machines or the cartridge for the printer, repair and THAT the car.
2. If you have bought the equipment for work, for example, computers, printers, machines for hairstyle, vacuum cleaners, the car, then calculate depreciation charges. For this purpose approximately estimate or learn precisely (in the accounting sheet) life cycle of product and separate cost into that time for which the equipment will pay off. It is possible to calculate depreciation in other ways, depending on features of your work.
3. Calculate the general and additional salary, taking into account awards, deductions and other assignments, including assignments on social insurance and insurance upon accidents.
4. Put together all received sums – expenses on materials, depreciation charges, the salary and assignments on sots. insurance – also take from this sum of 20%. It will be your general production expenses.
5. From the same sum calculate 50% and take the received sum for general running costs. Learn full prime cost, having put all received sums.
6. Add to prime cost another 50% to receive planned savings. Generally you have come to wholesale price. Increase it by 50% - and you receive retail price. Besides, do not forget about the VAT.
7. Consider that you counted all expenses for certain number of the provided services for certain period. To receive the price of the service provided for once, separate total amount into the expected number of such services for rated period.