Every company in the production of goods or services spends some resources.All his expenses are divided into direct and indirect.Direct costs include costs directly related to the process of producing goods or services, and relating to the cost of the direct method.Like other production costs, they are grouped by place of origin (sites, workshops, other structural units), cost (type of products or services) and the types of costs (cost-homogeneous elements).
There is a common classification of expenditure.Direct costs consist of:
- material costs;
- labor costs;
- deductions from wages;
- depreciation;
- other costs associated with the main activity.
consider in more detail, which include these economic elements.Tangible costs include the entire cost of materials (excluding own production):
- basic materials, raw materials;
- purchased semi-finished products, product components;
- fuel, electricity;
- spare parts;
- building materials;
- packaging;
- auxiliary materials.
direct costs of material resources is reduced by the sum of the value of all the inverse waste (remnants of raw material resources, resulting in the production of goods or services).By
labor costs include all salary payments on Tariffs and salaries, incentives, bonuses, vacation pay and unfinished time.
Direct costs include retention payments for social insurance.
To amortization include the amount of depreciation of fixed assets, intangible assets and other intangible assets (temporary structures, packaging inventory), directly involved in production.
part of other direct costs include: communication services, travel expenses, the payment of cash management services, and others.
in enterprises or shops, which specializes in the production of one type of product, almost all the costs are direct.
Direct costs accounted for the majority of industrial enterprises on the basis of progressive norms of consumption of various types of resources.Depending on the classification of the costs of administrative tasks can be quite diverse.Key management tasks:
- cost calculation;
- calculation of expected profit;
- planning;
- monitoring and control of production.
to solve each of these problems has its own classification of expenditure.
Accounting direct production costs makes it easy to calculate the cost of production.The increase of these costs in the total cost increases the accuracy of calculating costs.
The following accounting methods of production costs: Custom, regulatory, Process cost.
Custom method is used when the unit of production has characteristic properties and products are made by individual parties.The subject is responding to the specific orders for batch or unit production.
cost accounting based on a calculation of the individual processes performed so:
1. Determine the cost per unit of production in each process (redistribution).
2. Stacks cost of all the units and calculated the total cost of the final product.
normative method is based on creating a system of rules and regulations.Their base is the calculation of regulatory costs and take into account those costs that are associated with a deviation from established norms.Cost is determined to adjust the regulatory cost for all cost items.
