basic production shops, works of repair of fixed assets, software tools, spare parts to repair equipment, various types of energy, transport and other services. It includes repair shops, experimental, energy, transportation and other departments. In nonindustrial sector include: nezavodscue transportation, utilities, cultural and service institutions, utility companies and other agricultural units, which are not involved in the production of marketable products.
All production costs included in the cost of certain products and services (including some products made for individual orders) or groups of similar products.on the type of expenditure classified by economic elements and items costing. Under the cost elements realize economically homogeneous types of costs. Costs for items costing - it costs for certain types of products, and the costs of basic and auxiliary production.means of the transfer cost on production costs podipyayutsya direct and indirect.direct costs include costs associated with the production of certain types of products (raw material, basic materials, semi-finished products, components, etc.) that can be directly included in their cost.indirect costs include costs associated with the production of several products (cost of maintenance and operation of equipment, overhead, general expenses) are included in the cost of using special methods. Indirect costs constitute complete article costing (ie include costs that include multiple elements), which differ in their functional role in the production process.degree of influence on the output level of expenditures are divided into semi-variable and semi-permanent.semi-variable costs include costs, the absolute value of which increases with the volume of output and decreases with its decrease. By semi-variable costs include expenses for raw materials, purchased components, semi-finished products, manufacturing, fuel and energy, labor workers engaged in the production of goods (works, services), with deductions for social events, as well as other expenses.fixed - it costs whose absolute value of the increase (decrease) in output does not change significantly. In conventionally fixed costs are associated with the maintenance and production activities upravpinnyam workshops, as well as costs of business needs.calendar period production costs are divided into current and disposable. Current (ie, permanent) - the usual costs or expenses which the frequency is less than a month. Disposable (ie once) - costs that occur periodically (frequency greater than a month) and are aimed at ensuring the production process for a long time. The role of costs when making economic calculations is as follows:
Costs form a lower bound installed on manufactured products (goods and services) prices;
Accounting of cost components makes it possible to identify the most important elements and after the techno-economic analysis of the impact of their reduction;- Cost analysis allows producers to compare their own costs of averages, as well as the cost of competing companies;
The value of spending determines the level of profitability (profitability) of production (goods and services);
Grouping costs calculation elements and calculating the cost of produced (sold) products (goods and services) is qualitatively summary measure of the effectiveness of the test.of products (works, services) - is expressed in cash operating costs on its production and sales. Production costs of forming production (factory) cost, and the cost of production and marketing - the full cost of industrial products. The list included the cost of operating expenses is defined in Article. 9 of the Law of Ukraine On Corporate Income Tax .purpose of planning cost is economically sound determination of the expenditure required in the planning period for the production and marketing of each and all industrial products Enterprise that meets its quality. Calculations planned cost of certain products and commodity gross output used to determine the need for working capital, profit planning, determining the economic effectiveness of some organizational and technical measures and production in general, for in-plant planning, as well as pricing.production costs are part of planning the industrial enterprise and a system of technical and economic calculations that reflect the value (change in the) current costs or expenses; prevailing throughout the industrial cycle.purpose of keeping the cost of production is timely, complete and reliable estimates of the actual costs associated with the production and marketing of products, calculate the actual cost of individual species and all products, as well as control over the use of material, labor and financial resources. These cost accounting used for the evaluation and analysis of performance targets, determine the pe...
