material and technical assets how to add taiwan number on whatsapp consumed directly in the production cycle;
depreciation of fixed assets;
wage fund with repayment of all obligations;
marketing and advertising;
logistics and warehousing;
rental of premises;
payment for licenses, patents;
overhead costs not directly related to production.
Overheads
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It is obvious that the value and structure of the indicator are constantly changing in dynamics, and in different reporting periods the total amount of the full cost of sales will differ for the following reasons: the presence of raw material stocks, an increase in the turnover rate, equipment wear and tear, etc.
Timely calculation of the relevant value of this metric significantly simplifies strategic planning and helps identify reserves for reducing costs.
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Alexander Kuleshov
Alexander Kuleshov
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Classification of costs when calculating the cost of sales
How to calculate the cost of sales? To reduce the labor intensity of determining this indicator, costs are classified according to certain criteria.
Based on their impact on the production process, costs are divided into direct and indirect .
For example, the costs of purchasing materials and equipment and the wages of personnel creating the product are direct, while the costs of marketing activities and organizing advertising campaigns are indirect.
According to the criterion of connection with the volume of production, costs are divided into variable (change depending on the quantity of the product produced) and fixed (stable costs that do not depend on deviations in the production cycle).