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Shvoong Home>Business & Finance>Accounting>Accounting for operating expenses and calculate the cost Review

Accounting for operating expenses and calculate the cost

Article Review   by:alekzandar

After reading the primary documents and assign the costs of the economic elements comes to calculating the cost of production. One method for determining the cost method is labor input in the production of a device. The first task is to determine the labor consumption of the device, this is done by producing a number of products for 1 hour per worker. This method has important trudochas price of one, it may then be obtained by dividing the average wage of production staff number of hours worked per month. By calculating these two indexes: 1.kolko products are produced per worker per hour - labor consumption of the device 2. trudochas price of one, comes down the value of investments in manufacturing unit labor product. This is done by dividing the price of a trudochas the number of manufactured products for 1 hour. The calculated value of investments in production work for a device gives a clear idea of ​​the labor consumption of the product in monetary terms. This indicator is very important for ponatatachnoto cost calculation. In companies usually produce several products, which means that each device must determine its labor consumption.
Expenditure by economic elements are distributed according to their purpose in operating expenses, costs of auxiliary active, management costs, costs of transport and sale of manufactured products.
Of interest are the operating expenses, which are subject to distribution. All expenses by economic elements relative to operating expenses should be allocated the number of manufactured products according to their labor intensity. As more work is one product more share costs of the economic elements ought to be calculated. Tray is finding the balance as a lump sum corresponding to the costs of working again as a lump sum. To determine the cost of the corresponding method is important to have accurate information about wages paid as a lump sum. just about the salaries of manufacturing personnel employed directly in manufacturing products specified type. The resulting ratios of the individual cost elements to economic labor costs are multiplied by the value of investments in unit labor and thus gets the value of the fuel in the production. Finally, costs of materials, external services costs, depreciation costs, costs labor costs sots.osigurovki idregite razpreddeleni costs per unit collected Ithaca obtained a production cost based on labor input.
Published: July 15, 2012
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