As is known, in the production process, the company spends some money on the purchase of raw materials, fuel and other things.In the process of manufacturing products used machine tools.Regularly performed maintenance of the equipment, its repair.It also spent some money.In addition, in the manufacturing process involved people who are paid.The company carries some costs in connection with the sale of the goods.
sum of all the above costs is the cost of production.When counting (calculating) all costs are grouped.Thus, a different cost items: materials and raw materials, energy and fuel, for industrial (technological) needs, basic wages of production workers and so on.
calculation allows you to calculate how much it costs the production of products not only in the enterprise as a whole, but in each division in particular.In addition, the calculations allow you to determine what costs relate to the production itself, and which are related to the organization of management and maintenance.Also determines what part of the costs spent on production, and which - for the implementation of the goods.
concept is applied in determining the cost effectiveness and quality of work of the enterprise.
When counting all the costs are divided into direct and indirect.
The second group includes the cost of materials, raw materials, process fuel, labor costs.
Indirect costs include maintenance (operation and maintenance), machinery, equipment, tools, as well as Non-manufacturing and the overall cost of the enterprise.These costs relate in general to the entire production.The costs for heating and lighting, maintenance of premises and equipment do not directly affect the cost of production.In this regard, the allocation of indirect costs in proportion to the costs of wages and salaries or direct costs or in accordance with other features.
By reducing the cost of production is an accumulation of funds for the expansion of the company.This is the most important factor in improving the profitability of the firm.
cost of production is considered to be one of the main qualitative indicators of economic entities and structural units within them.This rate affects the financial results, the rate of expansion of enterprises.
the expenses that are included in the cost of production is determined by state standards and calculation methods - directly by economic entities.
order to identify opportunities to increase the efficiency of resources in the production and sale of goods carried out an analysis of all the costs associated with these processes.
distinguished provisionally (provisional), the balance sheet and planned cost.
In the first case, taking into account the actual cost accounting data and the release of goods for a particular period of the year.Also take into account the planned cost estimates and estimated yield before the end of the year.Indicators provisionally cost used for the preliminary determination for the year the results of the Company and the industry in general.
In the second count is conducted in accordance with the accounting data.Reports reflect the actual production cost of costs for implementation and production for the year.
In the latter case the count is conducted on the tentative period in accordance with progressive standards of labor and production assets.Planned cost reflects the subsequent technological progress and improvement of the organization of labor and production.