cost of production belongs to the leading place in the system of indicators that characterize the efficiency of production and further implementation.Cost of products called the cost of its production, and the implementation of which are expressed in monetary terms.It reflects various aspects of financial, economic and industrial activity of any enterprise: what is the degree of utilization of financial, human and material resources, as well as the quality of not only individual employees, but also the entire manual.The calculation of the actual cost of the finished product is of paramount importance for the enterprise.For the calculation of this indicator is needed for many reasons, but mainly in order to determine the profitability of individual products and entire production, to determine the wholesale prices of the products and to carry out in-plant cost accounting.The government is currently performing a regulating role with regard to cost.
There are different types of production costs, while it is one of the main factors of preparation and formation of profit.The cost of production of any product classified by economic elements, as well as accounting articles.They are tangible (purchased semi-finished products, raw materials, energy, etc.), the second group - labor costs, third - amortization of PF, the fourth - contributions to various social events and other expenses.
Types allocate the cost of production, depending on the completeness of the coverage of all costs of production.The first group - the cost of technology, it includes the cost of maintaining the technological process of production.The second group - the production cost, it includes the cost for the production of a specific product.The third group - total cost - all costs, not only for production but also sales.
Types of production costs also differ on the project costing.If it is a gross output, it is the cost of its production for the current period.And if - implemented - production costs not only on production, but also in its sales during any cycle, say, a year.
There are such kinds of production costs as planned, estimated, or actual reporting and regulatory.All involve different costs.
Types of cost of production are used for different purposes of analysis.Thus, the production cost is needed in order to make an assessment of cost characteristics of the production process.Technological production cost is required to evaluate the characteristics of expensive process, and the full - is the basis of assessment of the whole complex of non-manufacturing and manufacturing operations, it is the base for the calculation of the prices of products solely by costs.
Accounting and analysis of the cost of production is the main problem.First of all, we are talking about an objective assessment of the plan and its cost changes relative to previous periods.The second challenge - to explore the reasons that caused the deviation is any indication of their planned values.The third task - to provide centers of liability for costs all the necessary information in order to effectively and efficiently manage the formation of the cost.The fourth task - to fully support the development of the optimal value of the planned costs, regulatory and planning calculations for certain types of products and goods.Fifth task - to identify and produce a summary calculation of reserves to reduce costs not only in production but also in its implementation.
