08 "Capital investments", 29 "The serving " and 81 "Use of profit" - on the fixed assets and also on the fixed assets used in capital construction that is in both cases are about the fixed assets which are not used in the course of production of an industrial output.
Many intangible assets can be used as on the production, and non-productive purposes. If intangible assets are used on the purposes which are not connected with production and product sales, the added wear sum does not join in product cost.
raw materials and materials; here the cost of materials which are a part of the made production, forming its basis belongs (metal, cotton, timber and so forth) or are used for ensuring normal technological process, and also spent for other production and economic needs;
Labor costs are an element of costs of production, the second for the importance, in the majority of branches. Product cost joins labor costs of the workers participating in production - workers of management personnel of the producing, collateral, non-productive and subsidiary departments, supplying and household services, protection, etc.
Thus, at the enterprise the reduced product cost (works, to an usl on an only of conditional and variable expenses monthly is defined. Write-off of expenses is carried out by the following conducting:
- payment of journey to a place of work as public transport, special routes, departmental transport (except for the sums which are subject to reference on product cost (works, an usla, namely one ticket for the persons having traveling kind of work;