The costs of the enterprise are mainly directed towardsproduction and sale of products, the reproduction of funds and working capital, the development of the labor collective in the field of socialization, and so on. Of course, most of the company's costs are in the production of products. The company's expenses also go to the sale of products, which includes advertising, transportation, storage and packaging of the product. However, production costs can go not only to production and its implementation. It can be direct costs. These include working with agriculture, urban improvement, activities in cultural and domestic industries, participation in the activities of other organizations.
Types of enterprise costs
Types of production costs can be grouped according to the characteristics they possess.
So, the costs of the enterprise are divided:
1. Deductions for social needs.
2. Material costs.
3. Amortization of funds.
4. Costs for the payment of wages.
These types of enterprise costs combine the sign of the inclusion of the cost of production by element.
5. Hospitality.
6. Interest on the loan.
7. Advertising costs.
8. Travel expenses.
9. Expenses for personnel training.
The listed types of enterprise costs are combined by a sign of mixed costs.
10. Costs of losses due to external causes.
11. Expenses for canceled orders, for production without products.
12. Costs and expenses.
13. Expenses for canned production.
14. Losses from operations with containers.
15. Losses from debts not subject to recovery.
16. Sanctions for violation of contracts.
17. Losses from emergencies.
18. Doubtful debts by calculation.
19. Losses related to loss from natural disasters.
20. Losses from operations of previous years.
These types of costs of the enterprise are based on the principle of profit and loss.
21. The cost of free services provided to educational institutions.
22. "Mixed costs" above the established rate.
23. Maintenance of cultural facilities, assistance in the improvement of the city.
24. Interest expenses on an overdue loan.
24. Income generated by securities.
25. Additional leave, material assistance, allowances to pensions, gifts.
26. Local taxes.
The listed types of enterprise costs refer to the principle of net profit.
Types of costs are also classified according to methods and objectives:
1. On the role in the production process.
2. On economic elements.
3. By the nature of the relationship with the changed volume of production.
4. By place of origin and purpose.
5. By the method of attributing to the cost of various types of products.
By type of expenditure, costs are divided into:
1. Costs for calculation items (raw materials for production, energy and fuel for technology, shop costs, additional wages, factory costs, etc.).
2. Costs for economic elements (auxiliary materials, electricity, social insurance, fuel and so on).
In turn, the costs of economic elements are divided into:
1. Material costs (the largest share of costs for production - from 60 to 90%).
2. Deductions for social needs (payments to the state employment fund, pension fund, costs for medical and social insurance).
3. Labor costs (include not only the basic payment of wages, but also the premium, compensating payments, various extra charges)
4. Amortization of funds (with the depreciation of fixed assets, the means of production for the full restoration of these funds are deducted).
5. Other costs (for fees, taxes, remuneration, training and retraining and the like).
The costs of production include the maintenance of funds in working order, maintenance, care, operation of transport and equipment, and so on.
