Under the article "Vneproizvodstvenny Expenses" mainly expenses on sale of finished goods (costs of container, packing of production, etc.) both expenses on standardization and research works, the centralized expenses on training, etc. are considered. As a rule, extra production costs join in prime cost of separate types of production in proportion to their factory prime cost.
The group of expenses according to items of expenditure gives the chance to see expenses in their place and appointment, the nobility, in what production and realization of separate types of production manages to the enterprise. Planning and the accounting of prime cost according to items of expenditure are necessary to define, under the influence of what factors this level of prime cost was created, in what directions it is necessary to combat for its decrease.
The group of expenses on economic elements shows material and monetary inputs of the enterprise without distribution them on separate types of production and other economic needs. It is impossible to determine prime cost of a unit of production by economic elements, as a rule. Therefore along with group of expenses on economic elements of costs of production are planned and considered according to items of expenditure ( accounting).
Expenses on a salary of production workers are reflected nepomsredstvenno in articles of expenses. The salary of auxiliary workers is generally reflected in items of expenditure according to the contents and operation of the equipment, the salary of employees and ITR is a part of shop and manufacturing expenses. The salary of the workers occupied in auxiliary production enters prime cost of steam, water, the electric power and influences prime cost of products not directly, and indirectly, through those complex articles on which the consumption of steam, water and the electric power is carried.
Product cost - one of the most important economic indicators of activity of the industrial enterprises and associations, vyryzhayushchiya in a monetary form all expenses of the enterprise connected with production and product sales. Prime cost shows, in what production released by it manages to the enterprise. Prime cost joins the expenses of last work postponed for production (depreciation of fixed assets, cost of raw materials, materials, fuel both others material a resource and expenses on compensation of employees of the enterprise (wage payments.
Sistematicheskoyesnizheniye of product cost gives to the state additional resources both for further development of a social production, and for increase of material well-being of workers. Decrease in product cost - the most important source of profit markup of the enterprises.
Shop and manufacturing expenses in the majority of industries join in prime cost of separate types of production by their distribution in proportion to the sum of a salary of production costs (without surcharges on progressive and bonus systems and to maintenance costs and operation of the equipment.
Main objective of planning of prime cost is identification and use of the available reserves of decrease in costs of production and increase in intraeconomic accumulation. Reducing costs of production as a result of saving of last and live work, the industry achieves along with growth of accumulation of increase in volume of production. Plans for prime cost have to proceed from progressive norms of expenses of work, use of the equipment, an expense of raw materials, materials, fuel and energy taking into account the best practices of other enterprises. Only at scientifically organized rationing of expenses it is possible to reveal and use reserves of further decrease in product cost.
The expenses of the enterprises included in product cost share on direct and indirect. The expenses which are directly connected with production of production and considered in the direct way by its separate types belong to direct costs: the cost of the main materials, fuel and energy for technological needs, a salary of the main production costs, etc. Expenses which it is impossible or inexpedient to carry directly on prime cost of konkrktny types of production belong to indirect expenses: expenses shop, manufacturing (obshchefabrichna, according to the contents and operation of the equipment.