2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The concept of costs allows you to characterize the amount of funds and resources that are used during the business activities of the enterprise for the considered time period. The presence of this kind of information makes it possible to perform many functions. For example, they include the establishment of the cost of goods produced and services provided; determination of the rationality of the distribution of resources between departments and divisions; making assessments that characterize the economy and efficiency of production processes. In addition, such events allow us to consider the significance of performers and customers during the certification of their participation in the organization's profits.
Classification
All costs of the enterprise can be divided into several areas, which differ depending on the intentions of using the information received. According to the first, the results of the economic activity of the organization can be identified byimpact on the cost of production. Distinguish between indirect and direct costs. This allows you to analyze the impact of invested funds on the production process, as well as its payback.
Indirect costs
They are considered as related to the direct work of the organization as a whole or one of the divisions. An important difference of this category is that they cannot be attributed to any one type of product. These are traditionally attributed to labor costs, depreciation costs, and heat supply costs. The above feature allows us to conclude that the method of distribution of this type of expenses should be specified in the accounting policy of the enterprise.
Direct costs
These are the costs that are associated with the conduct of any particular type of work or the production of a certain type of product. Their value is necessarily taken into account in the cost of goods. Among them rightly include the cost of raw materials and supplies; costs for electricity and fuel resources; purchase of semi-finished and finished products; depreciation deductions for equipment; wages of workers with all necessary insurance deductions. Direct costs are an important part of investment accounting. Consequently, the distribution of this value between the output is irreplaceable. The most important thing in the formation of the size of such financial resources can be considered the timely finding of correspondences between the goods produced and the costs, in the rolewhich are the direct costs. This distribution must be made in accordance with established standards, which must be previously developed by employees of the relevant departments of the organization. However, in some cases situations may arise in which the same materials will be used either on several pieces of equipment or in two or more production runs. Then the distribution of the cost volume should be made in proportion to the size of the costs.
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