effectiveness of any of the production process depends on the verified account production costs.Classification of the cost of production is carried out by groups: the region of occurrence (workshops and production sites), the nature of industrial activity.By its nature, can be a major production, the ones that implement the production process and services.Auxiliary industries rank as those that do not relate to the manufacture of products, and are engaged in its service.Classification of costs of production cost components notes that specifically spent on the production of products and has a separate cost elements in the total cost mass.According to the articles of expenses, or the cost estimate, allocate: a variety of materials and raw materials, return, the services provided by third-party companies that are productive in nature, purchased semi-finished products and other products, fuel and energy components for technological purposes, wages directly to production personnel, payments of a social nature, costs associated with preparatory production work, administrative and general expenditure, in view of the loss of a marriage.This list can confidently expand elements such as: Other expenditure focused on production, costs of implementation, and the cost of production is complete.Classification of production costs related to the process of inclusion in the cost, implies a cost of direct and overhead costs.Under the direct costs it is commonly understood costs which, on the basis of primary documentation, refer to the cost of a particular type of production.Indirect, or else overhead, costs understand costs related to most types of work and services.These include lighting and heating of production areas, the work of the process equipment.Depending on the volume of production recovered variable costs - those who are at the greatest variability and are directly proportional to the amount due to the produced goods.Semi-fixed costs - these costs also depend on the volume of products.These rank as the cost of wages working personnel, as well as contributions to the sinking fund.Classification of the cost of production based on the objects for which these costs are estimated, and includes in its membership many types of costs being shared on separate grounds.
classification of expenses cost
special place in a variety of cost-accounting system takes their classification.The classification divides the cost of the costs the costs of indirect and direct, which depends on the production processes, as well as fixed and variable.Direct costs are usually taken into account in the debit account better known under the name of №20 "Primary production".These costs can be attributed to a particular type of product.The amount of such costs are, regardless of the volume of production of goods and reduce their possible only by means of scale of activity focused on production.Indirect costs linked to the management company, the cost of sales of products and services of the main production.
classification of costs under Articles
Among all weight classifications costs occupies a special place on the cost classification of items.To this end, the cost is a manufacturing, share overhead and basic.As part of the overhead costs are taken into account, which are to operate the equipment and its maintenance.This category should also include the cost of management of production sites and the enterprise as a whole.In addition, costs that are associated with the implementation and production of products, cost calculation and accounting are also divided on individual articles.
