Audit and economical analysis

Table 90

Other production costs

a)	The cost of the production process
b)	The cost of transporting production personnel on business trips related to the production process
c)	Mandatory and voluntary insurance of production personnel and production assets
d)	Losses caused by brackets

Analysis   own   unsustainable and uncertain costs
In international practice, production costs are divided into two categories: variables and indirect. Variable costs vary depending on the volume of production. Non-volatile costs remain stable regardless of the extent to which the product is consumed. This compilation is a prerequisite for managing costs and increasing productivity. Knowing how to calculate variable costs helps reduce costs for a production unit to make a profit from a business. The variant and calculation of variable costs were first used in the United States, its name was “direct cost”, and in Europe it is called “marginal costume”. Another aspect is called exact and variable cost deduction.

Table 91

Changes in production costs and variable costs and their change in units of production