cost price - is the monetary value necessary for the implementation of commercial or industrial activity costs for the production and sale of manufactured goods, services or works.The composition of these costs is regulated at the legislative level.This is due to taxation and the need to classify costs for businesses by sources of compensation.In Russia, this process is regulated by Chapter 25 of the Tax Code.Methods for the calculation of its enterprise shall have the right in its sole discretion, based on the characteristics of its activities.
In terms of cost-recovered cost of such species as shops, industrial (finished manufactured products) and full (already shipped products or goods).
shop cost - is the cost of production within the plant.These include direct costs of materials, depreciation of equipment management, workers' wages, deductions UST plant-wide costs, equipment maintenance.
production - is the cost of the plant floor plus works general expenses (costs for general and administrative and management needs), and the costs of auxiliary production.
The total cost - is the sum of all the elements: production costs of production and expenses that accompany the process of its implementation.
classified by period and cost of the cost.In this aspect, it can be planned and actual.Routine - to be determined at the beginning of the period, based on the norms of expenditure and other targets.Actually - is calculated at the end of the period of production according to the accounting of actual costs incurred in the production processes of creation and implementation.Cost of products - is the highest value in the structure of prices.Its change directly leads to an increase or decrease in profit margins.
Incremental classification of costs in the cost may include items such as material costs, the means of labor, amortization, other expenses.But this group of costs is not always possible to form the price of the goods and does not provide an opportunity to share the cost of semi-permanent (virtually unchanged at fluctuations in production: heating, depreciation, salaries, etc.) and semi-variable (change in direct proportion to the volume ofProduction: materials, energy, fuel consumption).
Therefore, certain types of goods are determined by the cost of drawing up the calculation.In this case, the cost - this is the sum of many elements.The composition of spending is determined by their orientation (in production or service of process), and the place of origin (production of main and auxiliary).Model is such a range of articles: raw materials;purchased materials (semi-finished), fuel and energy;accessories;recyclable waste;the basic salary of workers;Additional workers' wages;contributions to the UST;costs of production preparation;the cost of maintaining equipment;loss of marriage;shop and works general expenses;tool wear;Non-manufacturing costs;other operating costs.
costs calculation items are divided into basic and overhead.The first group includes all costs associated with the process of product creation: materials, raw materials, wages of workers, etc.The second - the cost of management, organization, tehpodgotovku production.
most important indicators of the cost of production - it made the cost of 1 ruble of production, the cost of the entire set up for production, one of its units.
