Components that form the costs of production

Production costs, and costs associated with the sale of products that determine its cost, consist of the cost of production and natural resources that are used in the production process, basic and various auxiliary materials, raw materials, energy, labor and fixed assets of the enterprise, as well as other Costs associated with the operation and various costs at the non-production level.

The costs of production have their structure and composition, which depend on the conditions of production in terms of ownership, character, the value of the ratio of labor and material costs and some other additional factors. This indicator is one of the important and qualitative indicators in the commercial activity of the enterprise. The composition of production costs is regulated by the governing documents from which it is possible to note the "Regulations on the composition of costs for the production and sale of products." This Regulation was approved by the governmental decree of August 5, 1992. No. 5521. As written in this Regulation, all production costs are grouped into five groups. However, as the RF law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation on Taxes and Charges" and on the Repeal of Certain Acts (Provisions) of the Legislation of the Russian Federation on Taxes and Levies From 06.08.2001 under the number number 110-F3, after January 1, 2002 all costs are divided into 4 groups. Let us list them: material costs, labor costs, accrued depreciation, other expenses.

Consider each of the groups that form the direct costs of production. In the first group, material costs, as a rule, include materials and raw materials that are part of the product. Often these are components or semi-finished products, packaging and spare parts for operation and repair, fuel, energy, various services and production plan works that are performed by other enterprises. The cost of this group of costs is determined by the cost of the purchase price, various mark-ups and commissions that are paid to foreign trade organizations, the cost of services provided by commodity exchanges, etc. However, the cost of the resources of this group is subtracted from the cost of so-called recycling waste. This is a category of resources that, due to a partial or total loss of a consumer type or properties, can be used with additional costs or may not be used at all as material resources.

The cost of production from the group "Labor costs" has a very diverse composition and structure. We list the main categories of costs from this group: salaries, bonuses, various compensatory payments, expenses for free meals for employees, payment for utilities, uniforms, housing, vacations (compensations for unused vacation), various payments for dismissed employees Related to the reorganization of the enterprise or staff reduction. Also included here are lump sum payments for long service, payment of training for workers, payment for persons who are not in the state, but working in the enterprise on some contractual terms and other payments that are included in the wage fund.

The third group, which is the direct cost of production, represents various social needs and deductions. As a rule, these are mostly deductions and contributions to extra-budgetary funds, to the Pension Fund, social and compulsory health insurance funds that are paid as part of a single social security fund. Tax.

The costs of production from the fourth group are compiled from various deductions related to depreciation and restoration of productive assets. Their amount is determined on the basis of their book value and depreciation rates effective for the current period.

As for the fifth group called "Other costs", this includes some types of payments and fees. As a rule, they are executed in off-budget organizations both sectoral and inter-sectoral.