The plan for the cost of products includes the following main indicators: calculation of products, cost of commodity products, production costs and planned costs for 1 ruble of commodity products.
Planned calculation of the cost of unit of products is compiled according to the nomenclature of the costs of expenses adopted for enterprises of building materials. In this calculation, only those expenses that are involved in the creation of industrial products of the enterprise and are really necessary for the implementation of its production program should be reflected.
Not included in the planned cost of products:
expenses for non -industrial farms of the enterprise (housing, laundry, common baths, utility farms, kindergarten, etc. D.), as well as the costs of all farms, the cost of products and services of which is not part of the product and gross products of the enterprise;
Losses from natural disasters and expenses associated with the elimination of their consequences, as well as loss of enterprises from downtime;
expenses for the maintenance of cultural institutions;
write -off in the prescribed manner for canceled orders;
other losses and losses of the reporting year from the debt to write off, according to which the statute of limitations expired, from the write -off of hopeless debts and t. P.;
the losses of past years identified in the reporting year, additional expenses for orders completed and paid by the buyer last year;
the costs associated with the construction, installation of equipment and the overhaul of fixed assets;
expenses at the expense of special funds;
expenses for the maintenance of the equipment of the enterprise or individual workshops transferred to conservation;
Unproductive expenses taken into account only in the actual cost of the enterprise.
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