Definition and classification of costs the company currently play an important role in its activities.Costs that are directly associated with the production and sale of finished products can be considered as expenses or assets.The cost - a cost that does not bear the future economic benefits.The notion of costs and their classification is used at all levels of government, as well as is the formation of the cost of production, and continuously identify all sources of funding.
Classification of costs of the enterprise takes place on 3 grounds.The first - costs which are closely linked to profit.This includes the cost not only in production but also for the implementation of services, activities, products and investments.Implementation costs and the production of various products referred to expenses that are directly related to the creation of goods and when it comes to selling the company as a result of financial losses or gains.Investments - this is nothing, as capital investments, their goal is to maximize the expansion of production and, of course, the extraction of income in the stock and financial markets.
second group - expenses that are not associated with the recovery of any kind had arrived.We are talking about spending on social support of employees, consumption, charities and other humanitarian purposes.
third group - the cost of enforcement.We are talking about tax payments and taxes.deductions for social insurance, economic sanctions, and so on.
During the statement of profit and loss statement classification of expenses the company is as follows:
- expenses from ordinary activities.They are connected with the production of first, and then the sale of products, the sale and purchase of various goods.In addition, they include the costs that are made during the provision of various services and work performance.
- operating expenses.This group is associated with the provision of temporary use for a fee of enterprise assets, rights arising from patents and other intellectual property.This includes the costs that are associated with participation in the authorized capital of various other organizations, as well as interest paid now for the fact that her use of the funds have been allocated.
- non-operating expenses.These include fines, penalties, penalties for various violations of the terms of contracts, foreign exchange losses in the last year and so on.
- extraordinary expenses.They are the consequences of natural disasters, accidents fire and other emergencies.
Classification of costs of the enterprise for the production of its products, and its implementation is:
- material costs;
-zatraty that are closely related to the management of the entire production process;
- costs something to remunerate;
- the value of non-current assets, which were used in the production process.
Classification of costs of the enterprise in relation to the total volume of production divides them into permanent (their value does not depend on the volume of production) and variable (cost of materials, fuel, raw materials, energy, maintenance and repair of equipment).Recent costs are directly dependent on the growth of output.
There is a classification of costs and the company on how they are assigned to the cost objects.In this case, we are talking about the direct and indirect costs.The last cost can not be correlated to one or another kind of products, in contrast to the first group.
There are also such costs as a comprehensive and basic expenses.Elementary is a whole set of costs are not counted where they originated.A comprehensive accurately indicate the place of origin as well as the cause.
