costs businesses mainly focused on production and sales, the reproduction of assets and working capital for the development of the workforce in the field of socialization and so on.Of course, the most cost-enterprises account for production.The costs of the enterprise are also on sale of products, which includes advertising, transportation, storage and packaging of the product.However, production costs can go not only to produce the product and its implementation.This may be a direct cost.They are working with agriculture, urbanization, cultural activities and domestic industries, participate in the activities of other organizations.
cost elements of the enterprise
Types of production costs can be combined into groups, depending on the features they possess.
So, the cost of the enterprise are divided:
1. Deductions for social needs.
2. Material costs.
3. Depreciation funds.
4. Expenditure on salaries.
These types of costs the company combines a sign incorporating the elements of the cost of production.
5. Hospitality.
6. Interest on the loan.
7. Advertising costs.
8. Travel expenses.
9. Spending on training.
These types of costs the company merged feature mixed expenses.
10. Costs of losses due to external reasons.
11. Expenses for canceled orders for production without production.
12. Costs and expenses.
13. Expenditure on canned production.
14. Losses from operations with container.
15. Losses on debt not subject to recovery.
16. Penalties for breach of contract.
17. Losses from disasters.
18. Doubtful debts estimated.
19. Losses related to losses from natural disasters.
20. Losses from operations in previous years.
These types of costs of the enterprise based on the principle of profit and loss.
21. Spending on free services provided by educational institutions.
22. «Mixed costs" over the established norm.
23. Maintaining cultural facilities, help in the beautification of the city.
24. Expenses for interest on overdue loans.
24. income generated by securities.
25. Additional leave, financial aid, pension supplements, gifts.
26. Local taxes.
These types of expenses related to the enterprise principle of net profit.
Types of expenses are classified as according to the methods and goals:
1. On the role in the production process.
2. For economic elements.
3. The nature due to changes in production volume.
4. In place of the origin and purpose.
5. By way of reference to the cost of various types of products.
by expenditure costs are divided into:
1. Costs calculation items (raw materials for the production of energy and fuel technologies, shop expenses, additional wages, works general expenses and the like).
2. Costs economic elements (auxiliary materials, energy, social insurance, fuel, and so on).
In turn, costs on economic elements are divided into:
1. Material costs (the largest share of the cost of production - from 60 to 90%).
2. Deductions for social needs (payments to the State Employment Fund, Pension Fund, the costs of health and social insurance).
3. Labor costs (not only include basic salaries, and award compensatory payments, various allowances)
4. Amortization of assets (depreciation of fixed assets in the means of production are deducted to their full recovery).
5. Other costs (in fees, taxes, remuneration, training and retraining, etc.).
Production costs include maintenance of funds in operation, maintenance, care, operation of transport and equipment and so on.
