Cost of sales;
Other operating expenses.administrative costs include general running costs, focused on service and management, including:
General corporate expenses (organizational costs, the costs of annual dues, entertainment expenses, etc.);
Corporate travel and maintenance of enterprise management, and other general economic personnel;
Costs for fixed assets, other tangible fixed assets general economic use (operating leases, property insurance, depreciation, repairs, heating, lighting, water supply, sanitation, health);
Remuneration for professional services (legal, accounting, property valuation etc.);
Communication costs (postage, tepohrafni, telephone, telex, fax, etc.);
Amortization of intangible assets of general economic use;
The cost of dispute resolution in the courts;
Taxes, fees and other mandatory statutory charges (excluding taxes, fees and duties are included in the production cost of products and services);
Charges for Cash service and other bank services;
Expenses general economic purposes.expenses include the costs associated with the sale (sale) of products (goods and services), including:
The cost of packaging materials for packing of finished goods in warehouses of finished products;
The cost of repair of containers;
Salaries and commissions to sellers, merchants and employees of departments that provide sales;
The cost of advertising and market research (marketing);
Costs of presale catalog;
Travel expenses of employees engaged in sales;
Costs for fixed assets, other tangible fixed assets associated with the sale of products, goods and services (operating leases, insurance, depreciation, repairs, heating, lighting, security):
The cost of shipping, handling and insurance of finished products (goods), freight forwarding and other services related to the transportation of products (goods) in accordance with the terms of the contract (basis) of supply ;
The cost of warranty repairs and warranty service;
The cost of insurance is designed to further the sale of finished products (goods), stored in the warehouse of the company;
The cost of transporting finished products (goods) between the units (branches, representative offices) of the company;
Other costs associated with the sale of products (goods, works, pospuh) .operating expenses included.
The cost of research and development according to P (S) 8 Intangible assets raquo ;;
Cost of foreign currency, which for accounting purposes is determined by conversion of foreign currency into the currency of Ukraine at the National Bank of Ukraine on the date of sale of foreign exchange, plus costs associated with the sale of foreign currency;
Cost of inventory, which for accounting purposes is their book value and the costs associated with their implementation;
The amount of bad debts and deductions to the allowance for doubtful debts;
Losses from operating rate difference (ie foreign exchange for transactions, assets and liabilities related to operating activities of the enterprise);
Impairment loss of inventories:
Lack or loss from property damage:
Recognized fines, penalties, penalty;
The cost of maintenance of social and cultural purposes;
Other operating expenses.of operating costs called economic elements is as follows:
Material costs;
Labor costs;
Contributions for social events;
Depreciation;
Other operating expenses.structure element material costs include the cost incurred in the production (except products of own production):
Raw and basic materials;
Purchasing finished products and components;
Fuel and energy;
Building materials;
Spare parts;
Containers and packaging materials;
Auxiliary and other materials.of return of waste generated in the production process is not included in the operating expenses material costs .structure element labor costs i...
