Pricing - Yerukhimovich IL

1.2. Classification of costs in the calculation section

To determine the cost of the objects of origin and for the purpose use a grouping of costs in the calculation section (by object of expenditure). The word " calculation " comes from the Latin calculare - count. Therefore, costing, in contrast to production costs, takes into account costs in accordance with their purpose and the place where they are produced.

In this case, the cost of production is accounted for by such items in the costing sheet:

1) raw materials and basic materials minus return waste;

2) purchased components and semi-finished products that are not included in fixed assets;

3) additional or auxiliary materials;

4) fuel for technological needs;

5) energy costs for technological needs;

6) wages of production workers;

7) payroll accruals (deductions for social activities and the Fund for the Elimination of Consequences of the Chornobyl Catastrophe);

8) compensation for the wear and tear of tools and special-purpose devices;

9) expenses for maintenance and operation of equipment;

10) depreciation of fixed assets;

11) work of transport shops (in-plant transport);

12) other shop expenses;

13) expenses for preparation and development of production;

14) other production costs;

15) plant costs;

16) loss from marriage;

17) non-production (commercial) expenses.

In machine building, in addition to the specified cost items, transportation and procurement costs for supplying the enterprise with raw materials, materials, purchased semi-finished products and components are also allocated.

This classification of costs allows you to determine the cost of a unit of products, as well as goods and products sold at full cost.

In the calculation section, the costs are subdivided as follows:

• by the nature of participation in the production process - the main ones, directly related to the production process, and invoices related to the maintenance of production and management;

• by the method of attributing to a prime cost of a particular type of product - direct and indirect.

Direct costs include those that can be directly included in the cost of certain types of products on the basis of established norms (basic and auxiliary materials, semi-finished products and purchased products, fuel and energy for technological needs, wages of production workers).

Indirect costs include the costs associated with the work of the workshop or the enterprise (firm) as a whole, they can not be directly attributed to the cost of a particular type of product (the costs of maintaining and operating the equipment, the wear of tools and devices, transportation costs, shop, general and non-production costs). Indirect costs are included in the cost price by distributing them among the produced products in proportion to any conditional base (which is governed by industry regulations);

• in terms of the degree of dependence on the amount of output - on permanent and variable. More details on the essence of such a classification will be discussed in Sect. 1.4.