rformance of departments and enterprises in general, the actual performance of organizational and technical measures for the development and improvement of production for economical and analytical calculations. In this connection it should provide a complete comparison of the planned and reported data on the composition and classification of costs, facilities and units costing, cost allocation methods for planned (reporting) period.of sales (services) consists of the production cost of goods (works, services), which was implemented during the reporting period, retained constant overhead cost and excessive production costs.the production cost of goods (works, services) includes:
Direct material costs;
Direct labor costs;
Other direct costs;
Variable and fixed overhead allocated overhead costs.structure of direct material costs include the cost of raw materials and basic materials, which form the basis of manufactured products, purchasing finished products and components, auxiliary and other materials that can be directly attributed to a particular item costs.material costs are reduced by the cost of return of waste generated in the production process.structure of direct labor costs include wages and benefits to workers engaged in the production of goods, works or services that can be directly attributed to a particular item costsposition of other direct expenses include all other production costs that can be directly attributed to a particular item costs, including contributions to social activities, rent for land and property shares, depreciation, loss of marriage, which consist of the cost of completely rejects technological reasons products (products, components, semi-finished products), reduced to its fair value and the cost of correcting such technically unavoidable defects.structure overhead cost includes:
Costs of production management (salaries of administrative staff shops, stations, etc .; deductions for social events and medical insurance system management workshops, stations, costs of official travel of staff departments, sections, etc.) ;
Depreciation overhead (guild, district, linear) assignment;
Amortization of intangible assets overhead (guild, district, linear) assignment;
The cost of maintenance, operation and repair, insurance, operating lease assets and other noncurrent assets general-purpose;
The cost of improving the technology and organization of production (wages and deductions for social activities of workers engaged in the improvement of technology and organization of production, improve product quality, increase its reliability, durability and other performance characteristics of the manufacturing process, the cost of materials, purchasing of components and semi-finished products, payment to, etc);
The cost of heating, lighting, water supply, drainage and other maintenance of production facilities;
The cost of maintenance of the production process (pay overhead personnel; deductions for social events, health insurance and workers 'management of production staff, costs of technological control of production processes and the quality of products and services );
Gain on health, safety and environmental protection;
Other costs (in-plant transfer of materials, components, intermediate products, instruments from warehouses to shops and finished goods warehouses, lack of progress, lack and loss from damage to property in the shops, payment delays , etc.). expenditures are divided into fixed and variable.variable overhead cost includes expenditures for maintenance and production management (shops, stations) that vary directly (or almost directly) in proportion to changes in activity. Variable overhead costs are allocated to each object using a cost allocation base (hours of work, wages, amount of activity, direct costs, etc.) based on the actual power of the reporting period.constant overhead cost includes the cost of maintenance and production management remain the same (or nearly the same) when the volume of activity. Fixed overhead costs are allocated to each object using a cost allocation base (hours of work, wages, amount of activity, direct costs, etc.) at normal capacity. Unallocated fixed overhead costs are included in cost of sales (services) in the period incurred. The total amount allocated and unallocated fixed overhead cost can not exceed their actual value.and composition of variable and fixed overhead cost now established themselves.to paragraph 17 of P (S) 16 expenses related to operating activities are not included in cost of sales (goods and services) .in turn are divided into:
Administrative costs; ...
