Audit and economical analysis

Other production costs

  

a) Costs of service to the production process         

b) Costs for sending staff members to business trips related to the production process         

c) Compulsory and voluntary insurance of production personnel and production assets         

d) Losses caused by brackets 


Conversion of production costs into cost elements and items

 

Cost cost						Product cost calculation
	controls					articles
	1						2
Developer	remove		character			Raw material
direct	and indirectly			material		Fuel
expenses						Electricity
							Spare parts
							Utensils and so on
Developer	remove		character			Basic salary
indirect and indirect labor right						Additional wages
expenses						Wages raise
Developerto remove relevant deductions from wages Basic tools and inappropriate Assets amortization, outdated expenses						To the Social Welfare Department
						Labor Exchange
						To the trade union
						Depreciation of fixed assets
						Depreciation of intangible assets
						Rental rights of fixed assets and intangible assets
Developer	remove		character			Various works and services
other expenses						Taxes, taxes and so on.

  Models of factor analysis of depreciation, maintenance and operation of fixed assets
On fixed assets and intangible assets

 

Basic tools and Intangible assets		Influence factors		Factors affecting book
Depreciation (depreciation)		Basic tool (non-material assets)		A = OS · NA
		balance value (OS) and depreciation
		change of norms (NA)		Ana = OS1 · NANA
heating, water Secretsplague expenses		Amount of required services		M = K ·S Mk=K·S0 Ms = K1·ΔS
		(K) and its value (C) change
Basictoolscurrentrepairexpenses		Works Volume (V) and of the value (S) change		ZR = V · S ZRv = ΔV·S0 ZRs = V1·ΔS
Lightweightcarscost savings		Number of cars (KM) and onesave the car Expenditure (ZS)change		Z = KM · ZS Zkm =KM · ZS 0 Zzs = KM 1 · ΔZS

 

Product Capacity

 

Total product cost

Q_xs = X/ V, SM

Product	Products	Products		Products expenses capacity	Products
material cost	cocktail fee	coaching fee			other manufacturers
capacity	cost capability	deductions			remove
		capacity			expenses
					capacity
Qmr= MR / V,	Qmx= Mx / V,	Qmxa = Mxa / V,		Q an = Aan / V,	Qbx = Bx / V,
SM	SM	SM		SM	SM
		Character ID:
	V, SM - produced (V), volume of sold product (SM)
Q mr -	Qmx-	Q m -		Q An - outdated expenses capacity	Qbx-
your product	your product	your product			your product
labour of capacity	labor wage	labor wage			another
	capacity	deductions			costs
		capacity			capacity
MR- tailor made	Mx - labor law	MXA Labor		basic	Bx - other
expenses	expenses	about		tools and	expenses
		deductions		Intangible assets
				amortization
				(legacy)

 

 

Cost of sales expenses
№	Cost structure
1	Transportation of goods by railway, air, automobile, sea, river transport and haulageexpenses. Transportation costs and vehicles are invalidpenalties for the remainder of the deposit
2	Sales and marketing expenses of the enterprises, including:
2.1	labor costs associated with the sale of products (works, services)
2.2	social insurance costs.
2.3	Renting of buildings, structures and premises used for commercial purposes,maintenance and repair costs
2.4	costs of inventories and economic instruments and their deduction storage (repair, washing,repair, disinfecting, etc.)
2.5	gas, fuel, electricity costs
2.6	Expenditures on storage, processing and sorting of goods
2.7	sales 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 and safety costs
2.12	installation and storage of fans, machines and their moving parts,wrap around holes, cuts, and the like (imperfectexpenses)
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 sheets and plates, cost of one-time items
4	Other Expenditures on Uncollected Sales

Structure of administrative expenses

 

№	Cost structure
a)	Remuneration for administrative staff
b)	Contributions to social insurance related to managers
c)	Storage, recruitment and renting of the service minibus and minibus
	acquisition costs
d)	Organization and maintenance of the business entity and its structural subdivisionsmanagement costs
e)	Technical means of control, communication systems, signaling means, computingcenters and other techniques that are not relevant to the productionmaintenance and maintenance costs
f)	Telecommunication services, including: local area network subscriber payment for using the number; renting channels; portable satellite and connection to the paging; use of radiofrequency spectrum; data transmission networks,including pay for internet
g)	Paying for long-distance and international phone calls
h)	Payments for rent of buildings and rooms for administrative and management needs
i)	The maintenance and repair of fixed assets of administrative importance,
	as well as depreciation costs
j)	Unions of supreme organizations and legal entities: ministries, agencies, associations,Concerns and other expenses
k)	Employees and property that are not related to the production process are bindingand voluntary insurance costs
l)	Expenses for managing administrative personnel
m)	Office Expenses
n)	Free public catering and communal catering to otherscost of services
O)	Nature conservation, which is not directly related to the production processthe storage and use of funds that are importantcurrent costs, environmental pollution and waste disposalcompensation payments
p)	The cost of the Services and the Trustee of Investment Assets,
	according to the trustees of the state and trustworthy managers
	expenses
q)	The value of inventory and household equipment used for administrative purposes
	deductible expenses and their intended use
	Other costs associated with keeping a good standing