Audit and economical analysis

Cost of sales expenses

№	Expenditure structure
1	Costs for transportation of goods by railway, air, cars, sea, river transport and on horseback. The cost of transportation to this article and the impossibility of vehicles penalties are paid
2	Sales and marketing expenses of enterprises, including:
2.1	Expenditures on the sale of products (works, services)
2.2	Social insurance costs..
2.3	Renting, storing buildings, constructions and premises used for commercial purposes and repair costs
2.4	Costs of inventories and economic instruments and their maintenance (repair, washing, repairing, disinfection and so on. k)
2.5	Gas, fuel, electricity costs
2.6	Costs of storage, processing and sorting of goods
2.7	Advertising Advertising Costs
2.8	Loss of goods during transportation, storage and sale
2.9	Expenditure on packaging materials
2.10	Compulsory and voluntary insurance of property
2.11	labor protection and safety costs
2.12	Installation and storage of fans, machines and their moving parts, holes, (imperfect) expenses for wrap around the cuts, cuts, and the like
2.13	Medicine for medical examination of general catering and sales staff payment for institutions
2.14	Costs of operating cash desk and receipts collection
3	At catering institutions, paper wipes, paper tableware, paper stackers and so on cooking utensils, cost of one piece of equipment
4	Other Expenditures on Uncollected Sales

Administrative costs include the costs associated with the management of enterprises, and their units are as follows:

№	Costs
a)	Remuneration for administrative staff
b)	Contributions to social insurance related to managers
c)	Storage, recruitment and renting of service minivan and minibus expenses
d)	Organization and management of the business entity and its structural subdivisions expenses
e)	Technical means of control, communication systems, signaling means, computing centers and the maintenance and maintenance of other management facilities that are not in production
f)	Telecommunication services, including: local area network subscriber's payment; renting channels; portable satellite and paging communications; use of radiofrequency spectrum; data transmission networks, including the Internet pay for
g)	Paying for long-distance and international phone calls
h)	Payments for rent of buildings and rooms for administrative and management Associations of supreme organizations and legal entities: expenditures for ministries, agencies, associations, associations and others
i)	Keeping and repairs of administrative assets are also important depreciation costs
j)	Associations of supreme organizations and legal entities: expenditures for ministries, agencies, associations, associations and others
k)	Employees and property that are not related to the production process are binding and voluntary insurance costs
l)	Expenses for managing administrative personnel
m)	Office Expenses
n)	Free public catering and public utilities cost of payment
o)	Current costs associated with the conservation and use of nature conservation that are not directly related to the production process, environmental pollution and compensation for waste disposal
p)	The cost of the Services and the Trustee of Investment Assets, costs of trustworthy representatives of the state and trustworthy managers
q)	The value of inventory and household equipment used for administrative purposes and other expenses related to the maintenance of a reasonable cost for the intended use