6.4. Cost accounting and cost accounting method of process consulting services
For convenience in the implementation of procedures for recording costs and calculating the cost of process consulting services, taking into account the constant and variable cost components, the formula for total cumulative costs (Ipk) is presented in the following functional way:
Where Ипкп - the general constant expenses at performance of functions of process consultation for the period Т;
Ипкк - the general indirect expenses at performance of functions of process consultation for the period Т;
In - total costs for performing non-production functions for the period T;
Kpk - coefficient of assigning costs when performing non-production functions on the function of process counseling;
1PK - general variable costs for performing the functions of process consulting for the period T.
The general variable costs for performing the functions of process consultation (1pc) include:
- labor costs (for 1 hour) of the involved specialist-projector, including taxes (3Lkp);
- travel expenses, meals and accommodation of the designers involved in the performance of a particular service, the use of transport during the assignment, and special services organized by the projectors, for example, testing, procurement of special equipment, drawing, copying of documentation, postage, long-distance communication, delivery of documents, etc. (1 ^) -
The general variable costs for performing the functions of process consulting for a certain period of time T depend on the average service time of one application-execution(p2), the number of completed applications for this period (2, ^) and are calculated as follows:
Thus, the total aggregate costs for performing the functions of the process consulting for the period T are equal:
Based on the last formula, the average cost of one process consulting service is calculated:
The average cost per hour of the process consulting service is, respectively,
Below is an example in Table. 6.1 shows the structure of costs and calculation of the cost of design services.
6.5. Methodology for calculating the price of process consulting services
To calculate the price of process consulting services, it is necessary to identify sources of financing for the consulting service and to correlate them with the costs noted above. Sources of financing of the consulting service when performing the function of process consultation are:
- payment by commodity producers or other consumers of process consulting services, performed on a single or long-term basis for a full fee or with partial payment according to the price list (revenue when providing paid services) - 1 ^ pl;
- budgetary or other external funds received for the performance of state or other orders for the provision of free process consulting services to producers for the period of T (Vpk).
Revenues in the provision of paid services for the period T depend on the number of completed applications for this period on a fee basis ^ dd), on the average service time of one application - the execution of one project (T2) and the service price of the application (the price for the process consulting service) for a unit of time - Tspk:
The total revenue (total revenue) when performing the functions of process consultation for the period T is:
The estimated service cost of the application - the price per unit of time of the process consulting service (C ^ p ^) is calculated on the basis of the balance of profits, which are calculated on the one hand based on the accepted profitability standard for the functions of the process consultation (Pd), and on the other hand - on the basis of the aggregate income (Pnk0) as follows:
Where Нпк - the established norm of profitability for function of process consultation,%. Where
From the last equality is the estimated service cost of one application - the execution of one project per unit of time:
or taking into account the average cost price of one process consulting service according to the formula (6.4):
Taking into account the average cost of one hour of the process consulting services according to the formula (6.6), the estimated cost of servicing one application - the execution of one project per unit of time is equal to
The estimated price of one process consulting service is
For the criterion of effective activity of the consulting firm in performing the functions of the process consulting for the period T, you can take profit maximization directly depending on the established price of the service (W ^ y or Tspkh). The latter, on the one hand, should be no less than the estimated service cost of the application per unit of time (Tcpc) and should seek to increase, and on the other hand it should be limited to the amount of solvency of service consumers (CSPs):
In view of this limitation, the price of the process consulting service per unit of time is established on the basis of the following expression:
For an example in Table. 6.2 is presented calculation of the price of the process consulting service .