legislation defines the costs that can be associated with the release of various types of products, providing a range of services and the implementation of several types of work.This indirect costs.They include the cost of a particular type of product, works or services in a particular accounting policy order.These costs previously accumulated in individual account and the accounts are written off at the end of the reporting period.There are two groups of indirect costs - overhead and general running.In accounting, they correspond to the account 25 and 26.
economic costs - are costs incurred by the company in the execution of the maintenance and management of the divisions relating to both the main and auxiliary production.In accounting, these amounts are accumulated on account 26, which allows you to monitor and maintain compliance with current accounting estimate these costs.General expenses include:
- labor costs of administration and personnel management;
- contributions to the fund of social protection of the population;
- travel and expenses for patrols on the necessary business issues;
- expenditure on postal and telegraphic transfers;
- the cost of stationery;
- printing services;
- deductions for recovery of fixed assets related to the general economic group;
- costs incurred for the activities of labor protection and compliance with safety regulations;
- expenses for holidays, which put young professionals before employment;
- expenditures made in reducing the number of employees of the organization;
- payment information and advisory services;
- the cost of audits;
- overhead;
- taxes and mandatory fees.
General expenses include cost items listed below:
- material;
- remuneration for work;
- social contributions;
- charges (depreciation) for the restoration of fixed assets;
- services provided by auxiliary production;
- taxes and charges;
- expenses other character;
- overhead.
costs of each type of the above range may be divided into subgroups.These include general business expenses related to the repair and maintenance of manufactured in the form of operational buildings and equipment, which are not directly involved in production, provision of services and performance of works.Separately can be allocated the costs incurred by the company for the maintenance of administrative personnel and maintenance personnel, and so on.The range of articles, which are included in general expenses for this particular organization, set in typical branch instructions.These regulations reflect the methodology of planning, accounting and calculation of production costs and approved by the relevant ministries and agencies.
economic costs in the analytical accounting were separated into groups contained in the nomenclature.Synthetic data are taken into account as an accountant for 26 account, which does not provide for sub-accounts.The costs incurred by the organization in the general expenses are reflected on the debit side.Into correspondence with the account may be 02 and 10, 69 and 70, 71 and 76 and others.The specific amount of wiring and take into account the amount and type of expenses incurred.Cancellation is made on the loan for the full amount of the costs incurred.At the beginning of the next reporting period, the balance of the account is not available.
