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Then purchase (consumer) prices of these raw material and materials in
consumer market are found. Consumer prices are calculated in concordance with the
following rule:
a. Quantity of bought raw materials (kg, piece, etc.);
b. Money paid for these raw materials (without VAT and excise, including
transport- carrying charges), manat;
c. Consumer price (2/1), manat/kg (piece).
Not all money paid for raw material and materials, only cost of raw material and
materials used in goods production concerns production cost and included in
consumption expenditure.
Calculation of material cost by example of wheat likes the following:
Calculation of seed cost in the production of wheat
1. seed wheat have been bought, 10 centners;
2. money paid for seed wheat, VAT and excise is not included, transportcarrying
charges are included, 146 manat;
3. purchase (consumer) price of the seed wheat, 146 manat/kg;
4. sowed wheat at sowing areas 9 centners;
5. seed cost on wheat sowing, 9*100*146=131.4 thous. manat.
In this rule other materials and other wheat production costs (ploughing, sowing,
swarming, fertilization, chemical control measures, harvest, carrying, etc.) are calculated.
So, total production costs are found.
The findings characterize production cost by questioned producers. It does not
concern directly other farms and so, calculation of relative, average magnitude is
required (total 1 kg wheat production cost is calculated). Calculation by selected farms
likes the following:
- total wheat production cost, 1402.1 thous. manat;
- quantity of produced wheat, 320413 centners;
- 1 kg wheat production cost, 0.04 manat/kg [(1402.1*10)]/320413.
It is possible according to the relative, average magnitude (1 kg wheat
production cost) found as a result of calculation to calculate by questioned farms the
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