What is a cost classification in a department

The main goal of cost classification is. Cost classification for calculation and profit

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For calculation purposes and to determine the profit gained, costs are divided into types

Signs of classification - calculation and determination of profit profit.

Classification groups:

1. In places of origin (mainly production, auxiliary production, maintenance industries and farms, general production, general economy).

2. According to the distribution method (direct and indirect).

3. With regard to the economic role in the production process (main and overhead).

4. Product costs and periodic costs.

5. Calculation Articles.

Costs depending on the location of your eventdivided by specific types:

The cost of mainly production, i.e. H. in production that creates products (labor, services) for which the company is organized (production of sewing products in the sewing industry enterprises; production of crop production, animal husbandry in agricultural organizations; transport services in motor vehicles, etc.);

The cost of organizing and managing production, i.e. H. The cost of production and technical personnel of the people, engineers, masters, brigades, administrative and management personnel, etc., as well as the material costs associated with the organizational and administrative management of production. At this point, these costs are written off in the main production;

Costs in auxiliary production, which serve the main production in the order of the execution of certain work or services for it. This includes repair shops, road transport, electricity supply, water supply, etc. Auxiliary procedures without a reason is of no independent significance in the company, although they can partially carry out work and services on the side. The work and services of the auxiliary industry are usually charged to the costs of the relevant main production.

Serving industry and farm costs; d. H. Costs in residential and community services, corporate catering, domestic service, children's institutions, if they are on the company's balance sheet. In contrast to auxiliary production, these main production costs are not depreciated. Each of them have their own coating sources. Although this production is not directly related to the main production of this organization, it does serve the household needs of the employees and help to ensure the normal course of the production process in the company.

Accordingly, this classification in accounting and highlighted accounts to account for costs.

By the method of inclusion in the cost of production The costs are divided into direct and indirect. This classification performs a specific function in the system for calculating products, works, services.

Direct and indirect costs play a crucial role in the cost calculation method. Direct are the costs that are related to the manufacture of specific products, specific works (services), and can be included directly in their costs (material costs and direct labor costs). The size of the direct costs per unit of production is practically independent of the production. The direct costs can be recorded in accounting records so that they can be traced back to a specific calculation object accurately and appropriately.

The latter is a planning unit, the cost of which is calculated separately from others (individually) (individually): type of product, work, services, group of homogeneous products, order on the product or work, etc.

Direct costs are direct material costs and direct labor costs or other items derived from them.

The item of direct material cost includes the cost of consumed material resources that form the basis of the product and is the necessary component in its manufacture. For example, fabrics in the manufacture of clothing, ore and electricity in the manufacture of aluminum, etc.

Materials that create, for example, conditions for manufacture, for example, lubricant consumption, fuel for heating industrial forms, the consumption of which is impractical to determine the unit of product, e.g. B. Garment industry threads are not recognized by direct costs and refer to indirect costs. These are auxiliary materials.

Direct labor costs include wage production workers, directly staffed product manufacturing. The salary of service and administrative resources is not a direct expense of labor and belongs to indirect costs.

Indirect costs are related to the manufacture of multiple products; they cannot be included in credentials on a specific object.

These costs are distributed between them on the basis of special calculations, that is, an indirect method according to the distribution base selected by the company (in proportion to direct costs, main salary, number of seed areas, etc.) This technique is described in the company's accounting policy for accounting purposes. In order to increase the reliability of the cost calculation, it is necessary to strive for the maximum expansion of the direct costs and the reduction of the proportion of the distributed indirect costs.

The classification of expenses for direct and intimate information has a purely technical value for calculating production costs, works, services. However, this classification is completed with a cost-based division. The cost of major overlaps. This is not difficult to ensure the three considerations of this cost classification.

In the economic role in the production process The costs are divided into basic and overhead.

The main cost of directly related costs - the production of products (rendering of services, labor). This is the cost of raw materials, the payment of the main production workers, etc. They form a significant part of the variable cost, the size of which per unit of production is relatively unchanged. The main costs are usually direct costs during the calculation.

Overheads are required to manage the organization. Overhead costs are planned and calculated as a separate complex and distributed by types of specific products, usually with the help of indirect calculations.

Overhead costs are divided into industrial and non-productive.

Cost of production includes the cost of maintaining and operating equipment and industrial facilities, including depreciation, support materials, employee remuneration, administrative and employee compensation, heating costs, coverage, property taxes and all other expenses of the functional unit of the organization.

The expense of non-production costs is directed from the administrative expenses common to the entire organization, marketing expenses and the content of general business services of the organization, the payment of local and other long-term taxes, all other expenses related to the functioning of the organization .

The overhead costs are relatively constant over time; they cannot change or change less depending on the change in production (conditionally permanent). Such expenses are variables per product unit.

Relatively new cost classification - product cost and timeYou can determine the effect of the cost on the organization's profit.

The cost of the product is split between the cost of realized products and stocks. These inventory costs relate to a decrease in profits only when the products are traded, which can occur after some periods of time after its production. The causes of the temporary break can be features of technology or poor work in commercial departments. Examples of the cost of the product are the cost of basic materials, fuels and energy for technological purposes, wages of production workers with provisions, others.

Periodic costs (costs for the period) always influence the calculation of profits for the reporting period in which they were produced. Essentially, these costs could be termed losses during this reporting period. When we talk about the regular costs of traditional activities, they do not go through the stage of the stocks and immediately refer to a decrease in the cost of the realized products. In financial accounting, they are reflected in the direct debit of 90 sales in the reporting period. The Periodic Costs category of other activities includes accrued interest on loans, applied fines, etc. The cost for the period also includes the cost of the reporting period, recurring or unemployment costs.

In home accounting, the periodic is usually one of those allowed for general ledger accounting. In Russia, it is allowed to refer to the cost of the period, subject to the relevant paragraphs of the order of accounting policies, the cost of management, deviations in the actual cost of supervision of finished products, the cost of the cycle (with the exception of transportation costs).

Cost classification for cost items in general, typical version. It appears to be the following nomenclature:

Raw materials and materials (direct cost);

Relapse, deducted from the cost of raw materials and materials;

Purchased products, semi-finished products and industrial products from the site (direct costs);

Fuel and energy at technological (direct cost);

Sale of production workers (direct cost);

Deductions for social needs (direct costs);

Expenses for the preparation and development of production (indirect costs);

General production costs (indirect costs);

General costs (indirect costs);

Losses from marriage (indirect costs);

Other production costs (indirect costs).

The cost-of-cost nomenclature presented is more common, but it is not and cannot be the only one.

In different economic sectors and even in separate companies, the nomenclature of cost costs can be structured individually and significantly differentiated from the above typical nomenclature. B. in a separate article, expenses for depreciation, repair and maintenance of equipment, on research and development work, on transport service, etc.

Thus, the list of calculation list is in accordance with the sectoral methodological recommendations. Taking into account the characteristics of the technology and production of production in the company.

Sincerely, a young analyst

Depending on the goals for which cost information is used, it can be classified in three directions.

Table 1.1. Classification of costs in the direction of:

According to the first direction of classification, in order to find the cost and financial results, the activities of corporate costs can be divided as follows:

1. Direct costs - These are those directly related to the company's production process or product sales.

These types of costs can easily be attributed to a specific type of product.

Direct costs include:

Raw materials and materials;


The main wages of the workers;

Indirect costs With the work of the company or the entire business units, or with the manufacture of multiple products, they cannot be directly attributed to the cost of a particular type of product.

Indirect costs include:

Heating and lighting;

Remuneration of managers;

2. Product cost- These are the costs associated with the production of products or with the acquisition of goods for implementation, in particular:

Direct materials;

Direct salary;

Purchase value of the goods for implementation;

This type of cost is classified as a product production cost.

Period costs - This is the cost that is not directly related to the manufacture of a particular product, but relates to the period in which it was incurred.

In the cost of the period include:




Depreciation of buildings.

3. Depending on the calculation of the cost differences, the cost differences, the cost classification of the cost of economic elements and how to calculate the cost of the cost differs.
The grouping cost for economic elements is necessary to analyze the financial results of economic activity companies. It shows that it is being spent and how much, without specifying exactly what the needs indicate, that is, they create a total amount of costs in the company, but do not indicate the direction of costs directly to the manufacture of a certain type of product.

Cost elements:

Material costs;

Labour costs;

Deductions for social events;

Depreciation allowances;

The remaining cost.

To calculate the cost of the unit of a certain type of product, classification is used to calculate the cost of the cost. This type of classification reflects the goals for the use of resources and the specific cost of the company to manufacture and implement the device of a particular type of product.


Raw materials and materials;

Waste returned to production;

Semi-finished products and services;

Fuel and energy for technological purposes;

The main salary of the production workers;

Additional salary;

Social security deductions;

Special deductions;

The cost of maintaining and operating equipment;

General production;


4. The cost can be classified into those that are included in the cost and those that are not included.

According to the second direction:

Permanent costs- This is the cost, the amount of which does not change when the volume of production changes. The company's ongoing cost is even when it is temporarily not producing any products.

These include:


Rental fee;



Administrative costs.

variables- This is the cost, the total amount of which varies in proportion to the change in production volumes.

They include:

Raw materials and materials;


Salary of production workers;

Fuel and energy for technological needs;

Example of constant cost distribution (Table 1.2.)

Cowardly. 1.1. The constant volume costs and per product unit.

Example of variable cost allocation (Table 1.3.)

Cowardly. 1.2. Variable costs for volume and product unit.

The amount of constant and variable costs is the gross cost of the business
The relationship between direct indirect costs and constant and variable costs in Figure 1.4

In addition, according to the second direction of classification, the costs are divided into:

2. To be meaningful or relevant, the cost should vary as a result of adopting a particular solution in relation to choosing one of several options. If the cost costs remain unchanged with different solutions, these costs are labeled irrelevant.

Irrelevant costs- This is the cost of the company regardless of the assumption of the management decision.

Relevant- costs that depend on the administrative decision.


The management of the company is faced with a choice: create a detail at the company or buy? The cost of making the product will be:
Variable cost - 120
Permanent - 20.
Together - 140.
Details can be bought for 125. Which solution should I choose?
Supplier price - relevant costs
Permanent costs are irrelevant.

3. Center and margin costs

Average cost is a company's cost per unit of product.

The margin cost is the additional cost of producing another unit of product, including variable costs and part of the permanent cost (only if per-unit production growth will affect permanent costs)

4. Alternative costs.

Alternative costs can be defined as overwhelming benefit, as choosing one option and rejecting the other are chosen. Alternative costs are the cost of idle functions, the loss of utility when accepting one decision precludes accepting another.

Example: The director of the restaurant receives a proposal from a customer to hold an elite banquet. The price offered by the customer is 500,000 rubles. The relevant cost of the restaurant for the banquet is estimated at 300,000 rubles. The expected profit is 200,000 rubles. The usual profit of the restaurant for 1 day is 240,000 rubles.

Option 1. The restaurant must be completely closed to other visitors. (Loses 40,000 rubles)

Option 2. The restaurant should not be closed to other visitors until after 20s, which will allow a profit of 60,000 rubles. (It is worth assuming, because per day, since the result per day per day is 20,000 rubles with the banquet (260,000 \ u003d 200,000 + 60,000) than without it (240,000 rubles).

Every business is interested in getting the greatest profit at the lowest cost. The profitability of his work depends on it. In analytical activities, accounting and classification of costs therefore occupy an important place.Cost is an important category that affects the cost and competitiveness of products. Therefore, its study is mandatory in the activities of the analytical service of almost any enterprise or corporation.

To get a stronger return on implementation in the reporting period, the mind needs to identify negative trends in cost allocation and develop measures to improve them. To do this, he must have complete information on the subject.

Definition of concepts

In order to correctly understand the procedure for accounting for a company's costs, it is necessary to deal with these economic categories. This will avoid confusion.

The cost is referred to as any "donations" from companies made by it to achieve some result. It is both material and monetary equivalent, cost and missed benefits.

Accounting costs, financial forces, the costs and expenses differ. Although these concepts are often used interchangeably, it is not quite so.

In general, it can be said that costs are spent by society on the purchase of goods or services, which are then deducted from profits. The cost is the cost of all the resources that the company has already spent on future income in a given period of time. The costs are mirrored in the balance sheet accounts until the income from their use is received. At this point they will become embarrassed and show up on the income statement.

The need for classification

Cost classification is a necessary tool in analytics. This way you can get a full view of this economic category.

You can efficiently manage the collection of costs for certain signs in the group. After studying negative trends, it is easier to develop activities to improve the situation from different sides of the impact.

Applying the cost classification, the finance manager performs a qualitative planning process. Based on the information gathered in some way, the head can guide the company's activities in the right direction.

Therefore, the cost classification allows you to improve its structure and come in as planned. More pure profits.

Kinds of production costs

The grouping production costs can be differentiated by their main categories at occurrence, types of costs and cost media.

In the first grouping principle, the data is collected from homogeneous structural units (workshops, locations, industries). In this way, you can keep track of the internal organization and the specifics of the functioning of each unit.

Cost media are homogeneous groups of products and services of the company. This information is used to analyze the cost of a product unit. And by types, costs are collected in groups according to the calculation items and for economically homogeneous elements.

Economically homogeneous elements

Under homogeneous from an economic point of view, groups that cannot decompose on separate components will be gripped by the cost of the cost of producing and selling products. Such elements include such categories:

  • material costs;
  • salary;
  • social security contributions;
  • depreciation;
  • other production costs.

Regardless of the location and objectives of the event, information for the reporting period is displayed according to these elements. This way you can analyze the current costs. The calculation includes taking part of each item into account in the total number of costs.

For example, if the cost of materials is the largest amount in the structure, then production is considered material consumption.

Calculation costs

In order to take into account the cost of composite elements, the cost calculation is calculated. The list of items is determined based on the company affiliation as well as internal organization company functions.

However, the production costs and implementation are usually calculated by the following system:

  1. Materials, raw materials.
  2. Purchased resources (services, semi-finished products).
  3. Fuel, energy for production.
  4. Deductions for the Extrabudgetary Fund.
  5. Preparation, production development.
  6. Warm workers.
  7. Car service and equipment costs.
  8. General corporate expenses.
  9. Household expenses.
  10. Losses from marriage.
  11. Commercial cost.

From 1st to 8th points in the amount directed to the workshop cost, and the last 3 items are the production price of products.

Allocation to the costs

The total cost is separated by the method attributable to the cost of direct and indirect. The latter cannot be immediately traced back per product unit.

Indirect costs accumulate over the entire period and are then taken into account in the costs of all finished products. These include the labor cost of service personnel, the cost of auxiliary components, maintenance of industrial areas.

Direct costs can be included immediately per product unit. They arise in the manufacture of a certain type of product. The greater the proportion of direct costs in the total number of the company, the more precise it is, the more precisely the value of the costs can be determined. This depends on the cost analysis of the current and the planning period.

Ability to regulate

A company's costs can be divided into managed and unregulated. Such a classification is necessary in order to understand the leaders' understanding of what it can affect and what is not.

The settable group is recorded for specific control centers. They are controlled by procurement managers, warehouses of warehouses, managers of production prep groups, etc.

The costs associated with a violation of work discipline or production technology, for example, can be set.

This general group includes almost all costs. Only the centers of their management differ in the areas of competence. Global issues solve the head of the company. Control over the cost of the site is carried out by the minds of workshops that cannot affect overall production decisions.

In Russia until 2002 there was a basic list of costs included in the cost of production established by federal law. The Ministry of Finance of the Russian Federation from October 15, 2001 abolished the situation of the expense of the August 5, 1992 expense. Currently, the cost of the cost of the cost included in the cost is regulated by the Tax Code of the Russian Federation and the provisions on accounting "Expenses of Organizations", which determine the cost attributed to the cost of products (works, services), and the costs generated by relevant funding sources (company profit, special offers, targeted funding and target sources, sales, etc.).

Based on the Tax Code of the Russian Federation and the accounting regulations of the Ministry, Agency, intersectoral state associations, concerns and other organizations develop the industrial regulations of costs and methodological recommendations for planning, accounting and adjusting the cost of products (works, services) for subordinate companies (Companies). The classification of these costs is done for a number of characters.

The classification of costs on the primary elements characterizes the separation of the product costs into simple, generally accepted cost elements. In practice, understand economically homogeneous costs in practice. The data obtained from the elements are necessary to determine the financial result on the usual activities for the reporting period, the development of business plans, the determination of the volume of procurement of resources, etc.

The element of "material costs" includes the cost of raw materials, base materials (minus relapses), components and semi-finished products purchased by the product for the production of products, as well as the fuel costs and energy of all types passed on by the as technological purposes Side to be purchased, and for production service. The element of "labor costs" includes the cost of the main and additional wages of all industrial and production personnel, as well as non-enterprise workers. The social deductions reflect deductions on established standards in pension funds, medical and social insurance, etc.

The "depreciation of fixed assets" includes the peak of depreciation on established norms from the full initial value of the basic producing funds of the company, including accelerated depreciation of their active part.

B The "Other costs" element includes the costs that cannot be
Refused any of the items listed (travel expenses, taxes and fees, payment of communication services, etc.).

Each of the listed generally recognized elements includes qualitatively homogeneous costs due to its nature regardless of the place (sphere) of its application and industrial purposes. Therefore, the classification for economic elements is based on the definition of a common estimated cost of producing enterprise products, which allows you to link this section with other sections of the company's business plan.

The classification of the cost of billing items they divide in terms of industrial purposes and occurrence in the production and sales process. The classification for the calculation of costs is the basis for the development of the calculation of costs separate types of products (works and services), all commercial products of the company.

The method attributed to the cost of production allocates direct and indirect costs. The direct costs are directly related to the manufacture of specific products and to established standards related to their costs (raw materials, materials, fuel, energy). The indirect cost is due to the production of different types of products and is included in the cost of certain products, indirect (conditional), in relation to each mark. AI includes a portion of the cost of maintaining and operating equipment, general production, general and other expenses.

The functional role in the formation of the production costs differs fundamentally and the effort. The main costs are directly related to the technological process of the manufactured products. This is the cost of raw materials, materials (main), technological fuel and energy, the main salary of production workers. Overhead costs include the costs associated with creating the necessary conditions for the operation of production, with its organization, management, service. Overhead is general production and general expenses.

Depending on the dependence on the change in the volume of production, costs are divided into proportional and disproportionate. Proportional costs (conditional variables) are costs, the amount of which depends directly on the change in the volume of production (the salary of production workers, the cost of raw materials, materials, etc.). The disproportionate costs (conditionally constant) are the costs whose absolute value, whose absolute value does not change slightly or is different when the production volume changes (depreciation of buildings, heating fuel, energy to illuminate the premises, wages of management staff)

B-turn, permanent (disproportionate) costs are divided into start and residual. The start includes this part of permanent costs that arise with the resumption of production and the sale of products. The rest is that part of the ongoing cost that the company has halted completely despite the fact that the production and sale of products has been for some time. The amount of constant and variable costs is the gross cost of the business.

According to the degree of homogeneity, the cost is divided into elemental and complex. Elemental (homogeneous) includes costs that cannot be disclosed in part (raw material costs, basic materials, depreciation of fixed assets). Comprehensive is the cost cost, which consists of several homogeneous costs (the cost of maintaining and operating equipment, general production, general and other costs) that can be decomposed on primary elements.

Depending on the entry and allocation to the production costs, costs can be current, future periods and the upcoming times. Currently, this mainly results from this time and relates to the production costs of this time. The expenses for future periods are made in this segment of time, but relate to the production costs of subsequent periods in a certain proportion. The coming cost is not yet the cost that funds are reserved in the estimated normalized order (payment of vacation, seasonal expenses, etc.). This type of classification allows you to economically justify the uniform cost distribution for the production and sale of products.

According to rationality, the costs differ, which distinguish productive and unproductive costs. The labor for the manufacture of installed quality products during the rational technology and production organization (planned costs) are considered to be produced. Unproductive costs are a consequence of deficiencies in technology and production organization (marriage of products, losses from downtime, etc.) (unplanned costs).

There are other signs of production and product product classification costs, some of which are important for tax accounting. The relevant cost (calculated calculated) is the cost related to the decision received. At least relevant costs should be covered by the price in order for the company to remain in the market. The irrelevant cost (not factored in) is the cost that needs to be excluded in the final decision.

For control and regulation, the costs are classified as adjustable and unregulated. Adjustable costs are expenses, the value of which may depend on the manager (manager) of the relevant management level. Unregulated costs are expenses, the value of which depends to a small extent, depends on the manager (manager) and may not depend on the manager. For the head of the company, almost all company expenses are regulated; For the leader of the workshop, the costs within the workshop, for the brigadier costs in the brigade, etc., if possible, control the costs, dividing them into controlled and uncontrollable. Controlled costs can be monitored by the company's employees. Uncontrolled costs are not for the control of the company's employees (increase in the price of fuel and energy resources, tax rates, etc.).

Explicit costs are the costs that the organization carries out in the process of producing and selling products (works, services). Alternative (minor) costs arise when choosing an alternative version of multiple resources in relation to limited resources. They represent the missed benefits that come from limited resources. Incremental (increasing or differential) costs are optional and occur during the manufacture of additional products or the sale of additional goods. For example, if he is as a result of the growth of
Products by 10% cost increase 70 conventional units, then that amount is incremental cost. The marginal cost is an additional cost per unit of product (one not for the entire problem). The permanent cost is the cost of the past (expired) period that is no longer affected by the quantity.

Not so long ago in Russia, the concept of management accounting existed only for companies that were closely integrated into the world economy due to the specifics of their business. Oil and gas or transportation companies can be the most striking example. It became apparent that the internal management account was required for effective activities. someone Companies. In Western business schools, management accounts are taught as an academic discipline, and that practice is slowly coming from us. It is often suggested in various literature to use accounting as an information base for manager information and financial analysis. But the accounting usually leads exactly The accounting and management accounting accuracy should be such to ensure the required quality of the decisions made. In contrast to accounting workflows, the management is not regulated from outside, in particular there can be no speech and when using uniform forms in executives there can be accounting reports. The successful functioning of the management accounting system contributes to the effective implementation of the functions of general enterprise management Systems at.At the same time, the management of the company independently solves the issues of organizing administrative accounting - instructions of costs, how much detailed the cost of expenses, how to keep records of actual or planned costs, how to organize internally management reports. and control in the company. For effective management The production costs for management purposes have developed their own cost classification. All other things that are the same in the market, a company has a competitive advantage with lower costs. So cost management is essentially the foundation of the company.)

The purpose of a commercial business is to maximize profit. The gain of profits depends directly on the price of production and the cost of its production. The cost of the company is a complex and varied phenomenon. In management accounting, the goal of cost classification is to help the manager maintain correct, rationally informed decisions, since the manager making decisions should know what costs and benefits they will entail. Hence, the essence of the cost classification process is to allocate that part of the cost that the leader may be influencing. Production costs include different types of costs, depending on and independent of the company's work, which result from the nature of this production and are not directly related to it. About important it has a clear definition of the cost costs that make up it. In domestic accounting and analysis theory, cost classification was developed for several reasons. In practice, business costs are traditionally considered in collaboration and species, places of origin and media.

1. Classification of costs in composition In terms of composition, costs are divided into an element and a complex.

Individual elements The cost consisting of one element is called - materials (minus the cost of relapse), wages, deductions for social needs, depreciation, etc. These costs, regardless of their occurrence and purpose of occurrence and purpose, are not divided into different components, d. H. They can be decomposed on the components.

complex For example, costs that consist of multiple elements are referred to as workshop and generalized expenses, including the salary of relevant employees, depreciation of buildings and other one-element costs. For example, workshop (general production) costs include almost all elements.
Such a grouping of costs with different levels of detail can be carried out depending on the economic feasibility and the wishes of the management. For example, in companies with a high level of capital consumption in production, the salary with deductions in the cost structure is less than 5%. In such companies, as a rule, direct wages are not allocated and are combined with the costs of maintenance and management of production under the item "additional costs".

Accounting for cost types classifies and evaluates the resources used in the production and sales process. According to this function, the costs are classified by calculation and economic elements.

2.1 Classification of the cost of economic elements

The composition of the costs included in the cost of production is governed by the corresponding regulatory act, first of all, the provisions on the composition of the cost of production and the sale of products (works, services) included in the cost of production (works, services) and the procedure for the formation of financial results in the taxation of profits "(approved by the decree of the Government of the Russian Federation on August 5, 1992 №552 with subsequent amendments and additions). The same document establishes a single list of economically homogeneous cost elements:

  • material costs;
  • labour costs;
  • deductions for social needs;
  • depreciation of property, plant and equipment;
  • other costs.

The grouping cost for economic elements is the goal of general ledger accounting and shows that it is consumed by the production of products, which is the ratio of each element in the total amount of costs. This grouping is used in compiling the Balance Application (Form No. 5). The grouping costs for economic elements allow us to determine and analyze the cost structure of the company. To carry out this type of analysis, one should calculate the specific gravity of one or another element in the total cost of the cost. Depending on this ratio, it is possible to divide the economic sectors dominated by material consumption (high level of material costs in costs), time-consuming (high proportion of labor costs), funds (the depreciation of the operating system and others).

Item Cost - a set of costs that reflect their homogeneous targeted use. In order to monitor the cost of the cost of their place, it is necessary to know not only what is being spent in the production process, but also for what purposes these costs are being generated, i. H. Take into account the cost of the instructions related to technological process. With this accounting, you can analyze the cost of its components and some products to determine the cost of the cost of individual structural units. The solution to these tasks is done by applying cost classification by calculating items. The cost of the cost cost is called to see the cost good nature. The nomenclature of items, which each company considers independently, takes into account their specific needs. According to p.8, the provisions on accounting in the accounting of the organization of the organization of the organization are "" for management purposes in accounting Organizes the accounting according to cost items. The cost list is set up independently by the organization. "Their exemplary list, composition and methods of distribution through products of products are determined according to industrial methodological guidelines, based on the characteristics of the technology and production of production by the company itself. In the most general form, the nomenclature of the items of calculation (item of cost) is as follows:

1. "Raw materials and basic materials";

2. "Purchased products, semi-finished products in-house production, third-party companies";

3. "Relapse Waste" (subtracted);

4. "Fuel and energy for technological purposes";

5. "Expenditure on the labor of production workers";

6. "Executions for Social Needs";

7. "Expenses for Manufacturing and Development of Production";

8. "workshop costs";

9. "Other Production Costs";

10. "General costs

11. "Losses from marriage";

12. "Commercial Editions".

The result of the first ten items is the cost of production, and the result of all twelve items is the total cost of the products.

At the place of occurrence, costs in production, workshops, sites, departments and others are taken into account, taking into account structural departments companies, i.e. H. According to the centers of responsibility. Such a cost group allows you to organize internal advertising and determine the cost of production of products. Accounting for the Responsibility Centers "binds the cost accounting for organizational structure companies or organizations.