Production costs, and the costs associated with the sale of products which determine its cost, consist of the cost of production and natural resources are used in the production process, the basic and various auxiliary materials, raw materials, energy, labor and fixed assets of the enterprise, andas well as other expenses related to the operation and the various costs of off level.
Costs of production have their own structure and composition of which depends on the conditions of production in the form of property, the nature, the value of the ratio of labor and material costs and some other additional factors.This indicator is one of the most important and high-quality performance in a commercial enterprise.The composition of the cost of production is regulated by the governing documents of which are the "Regulations on the composition of the cost of production and sales."This Regulation was approved by the government resolution from 5.08.1992g.№ 5521. As it is written in this position, all the costs of production are combined into five groups.However, as stated in the RF Law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation on taxes and fees, as well as on the Annulment of Certain Acts (Provisions of Acts) of the Russian Federation legislation on taxes and levies"on 06.08.2001, under number # 110-F3, after January 1, 2002, all costs have divided into 4 groups.Here they are: material costs, costs related to wages, accrued depreciation, other expenses.
consider each of the groups that form the direct costs of the first group proizvodstvo.V material costs usually include the materials and raw materials that are part of their products.Often this component parts or semi-finished products, packaging materials and spare parts for maintenance and repair, fuel and energy, a variety of services and production plan that works made by other companies.The cost of this group is determined by the cost value of the purchase price, various margins and commissions that are paid by the foreign trade organizations, the cost of services provided by the commodity exchanges, etc.However, the cost of the resources of this group subtracted the value of the so-called recoverable waste.This category of resources due to the partial or total loss of the consumer type or properties can be used with additional costs or may be never used as material resources.
Production costs of the group "Labour costs" have a very diverse composition and structure.Here are the main categories of costs in this group are: payment of wages, payment of related bonuses, various compensatory payments, the cost of free meals of employees, payment of utilities, uniforms, housing, holidays (compensation for unused vacation), the various payments releasable staffassociated with the reorganization of the enterprise or downsizing.Just this includes lump-sum payments for seniority, payment for the training of workers, payment of persons who are not in the state, but work at the plant on some contractual terms and other benefits are included in the salary fund.
third group which is the direct cost of production is a variety of social needs and contributions.Usually mostly deductions and contributions to non-budgetary funds to the pension fund, social and mandatory health insurance that is paid as part of a single social.tax.
The cost of production of the fourth group composed of various charges related to the amortization and recovery of assets.Their amount is determined on the basis of their book value and depreciation rates in force for the current period.
With regards to fifth group called "Other expenses" that it includes some types of fees and charges.As a rule, they are carried out in non-budgetary organizations as the industry and between the industry.
