QUANTO COSTA PRODURRE UN PRODOTTO?
Come determinare il prezzo di vendita di un prodotto o servizio individuando costi fissi e variabili e costificazione per value stream nell'ambito del Cost Accounting.
Risalire ai vari elementi che compongono il prezzo di un prodotto a volte può comportare qualche difficoltà, ma non riuscire a identificarli può rivelarsi decisamente invalidante per l’azienda.
Non sapendo quanto costa produrre un articolo o un servizio non sarà possibile:
- determinare il prezzo con cui quel prodotto verrà immesso sul mercato;
- valutare se quel prodotto apporta un’effettiva convenienza economica all’azienda;
- capire se i processi sono davvero efficienti oppure no.
Il prezzo di un prodotto o servizio finito è solo la punta dell’iceberg rispetto a tutto ciò che porta a definire quel numero. Ci sono molte variabili da considerare prima di giungere al prezzo definitivo. Costi fissi o variabili, costi diretti o indiretti, costi standard, effettivi, medi e totali. Andremo a fare chiarezza sulla definizione di tutti questi costi per capire meglio cosa determina tradizionalmente il costo di un prodotto.
Inoltre vedremo come vengono invece classificati differentemente i costi di produzione in ottica di lean accounting, ossia considerando il flusso del valore.
Cosa determina il prezzo di un prodotto
Esistono varie categorizzazioni delle componenti che determinano il prezzo di un prodotto:
![Le variabili di costo](data:image/png;base64,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)
Se volessimo riassumere in modo ancora più specifico le prime quattro voci di prezzo potremmo introdurre queste tre categorie:
Si tratta dei costi legati direttamente alla produzione e/o vendita di un prodotto/servizio, al quale sono quindi attribuibili direttamente.
Alcuni esempi sono:
-le materie prime;
-il costo conto terzi;
-le provvigioni;
-i trasporti;
-le royalties;
-il trasporto di terzi ecc.
Sono quei costi che, a differenza dei variabili, non mutano al mutare della produzione e/o della vendita, ma sono comunque attribuibili direttamente ad esse.
Alcuni esempi possono essere il costo della manodopera diretta, o i costi sostenuti per attività di marketing rivolte a sponsorizzare un particolare prodotto o linea di prodotti. Un altro esempio sono le spese necessarie per l’affitto o l’ammortamento di un dato macchinario che lavora un tipo di prodotto nello specifico.
Questi non sono attribuibili direttamente ai prodotti/servizi, poiché rimangono costanti indipendentemente dall’andamento della produzione e vendita.
Alcuni esempi riguardano i costi necessari al mantenimento della struttura aziendale, quindi:
-affitti;
-stipendi;
-salari indiretti;
-amministrazione;
-interessi su mutui e finanziamenti;
-spese di rappresentanza;
-spese legali ecc.
Queste sono, per sommi capi, le categorizzazioni comunemente adottate dalla costificazione tradizionale quando si tratta di attribuire un prezzo ai prodotti/servizi.
Leggermente diversa è la costificazione applicata secondo le logiche di lean accounting, come vedremo nel prossimo paragrafo.
Il Value Stream come unità base del Cost Accounting
Quando i principi lean si applicano anche all’aspetto di gestione economica nasce il Lean Accounting relativo ai costi, o Cost Accounting.
In quest’ottica non sono il singolo prodotto o servizio alla base della costificazione, bensì il flusso del valore, ossia l’insieme di tutte le attività che contribuiscono alla creazione di valore percepito da parte del cliente.
In questo modo si mira a eliminare o comunque ridurre al minimo tutte le attività (e le relative spese per esse sostenute) che non contribuiscono a creare valore.
Ma quali sono le attività e i processi interessati?
Attribuzione dei costi per Value Stream
In questo caso le variabili da tenere in considerazione sono:
- Costo dei materiali: avendo ridotto al minimo le scorte a magazzino, il costo delle materie prime e materiali impiegati per la produzione sarà solo quello necessario a creare il prodotto finito.
- Costo della manodopera: si intende il costo del lavoro di tutte le persone che sono coinvolte nello stream. Non solo la produzione, ma ogni reparto che viene interessato dal flusso, indifferentemente.
- Ex costi indiretti di prodotto: spese sostenute per mantenere il Value Stream.
- Costi per l’occupazione degli spazi: sono dei costi indiretti legati al flusso di valore in quanto riguardano lo spazio che viene occupato e il suo mantenimento. Vengono calcolati per metro quadrato: è un modo per incentivare la riduzione degli spazi occupati.
- Ricavi: quello che si fattura dalla vendita dei prodotti generati nel flusso di valore.
- Costi indiretti non assegnabili al Value Stream: non vengono assegnati al Value Stream, ma entrano egualmente nel conto economico generale dell’impresa, con l’obiettivo di essere ridotti all’indispensabile.
Riassumendo in tre macro-aree possiamo identificare:
- Costi di materiale;
- Costi di lavorazione;
- Costi di occupazione degli spazi.
In questa visione non c’è spazio per le rimanenze: esse infatti sono un valore da ridurre al minimo, non potendo rientrare né nella categoria dei ricavi né in quella dei costi sospesi.
Autore: Elena BruscaglinData pubblicazione: 16/07/2021