Concept and types of costs of production familiar to almost everyone today.They are an expense, which in any case required to ensure the normal functioning of the organization, the implementation of its marketing and production activities.With costs associated with economic activity, facing each firm, without exception, but at the same time they are very diverse.Types of costs can have the following classification:
for her role in the formation of the cost of services, works and products emit basic and overhead costs.The main costs directly attributable to the production and manufacturing process.Overhead costs are aimed at creating the necessary conditions for the normal work of the enterprise, which is associated with the manufacture of products.
In terms of homogeneity of waste are simple and complex.Ordinary expenses are depending on the specialization of the company.Complex costs - a combination of the costs of all departments and production departments of the organization.
Depending on the time of occurrence of these kinds of mark expenses as current and future.Current costs - are those which arise directly during the manufacture of goods.They serve a basis for further planning work.Future - is a cost to the organization, it will have to incur in the future period.
order to properly decide how to organize the output, costs, allocation of production factors and resources should take into account any potential, especially those that seem the most appropriate in terms of profitability and profit.We must also consider the ability of alternative or more efficient use of resources.This will help the organization to reduce production costs in the planning of financial activity.
the planning stage in the organization say these types of costs:
- Accounting - determines all the costs of the current period for the acquisition of fixed assets, raw materials and factors of production, the main of which stands work.
- internal - is the amount of income that could be obtained by a more rational and economical expenditure of factors of production and material resources.
- Economic.They expressed total value accounting and internal costs.
- Return - expenses of the organization, which over time come back.As an example, the production costs, which, after the implementation will be entirely covered.
- Sunk - non-recurring expenses, such as the creation and registration of the organization, its insurance and others. It is necessary to say that kind of sunk costs - the only ones who can not find an alternative.
In the case where the basis of cost-benefit analysis of the enterprise is the amount of output can be defined two types of costs:
- Constant.They are in no way dependent on the production of goods and services.These include regular monthly expenses such as rent, electricity and gas, the salary of the workers.
- variables.This type of expenditure directly dependent on the number of products.
Together, fixed and variable types of costs are presented gross, iethey still included amortization.
average production costs due to spending per unit of manufactured products.Marginal costs are defined as the cost of an additional unit of output produced.
should be noted that to know the concept and types of costs is important becauseThis will help to avoid unnecessary expenses.
