However it is necessary to notice that this choice is actual for the enterprises of the sphere of production and is irrelevant for supplying, marketing, trade and other intermediary enterprises which apply this way.
On payment on work join in expenses cost and the separate branches of food, products, housing which are free of charge provided to workers (or the sums of monetary compensation for failure to provide free housing, municipal to an usl.
Expenses on an of the main and auxiliary production belong to the general production: a with charges of workers, carrying-out general production functions, repair and operation of an and vehicles, a rent for of production appointment, depreciation and the maintenance of production rooms, insurance of property, expenses on providing an of work and safety measures and others.
If the individual entrepreneur acts as the employer, using wage labor, it has to bring insurance premiums in PF of 28% from the remuneration sum to hired workers, and also hold and transfer 1% of their earnings in PF.
A number of the expenses which are usually carried to "Other expenses" is considered above (taxes, etc.). Therefore in this subsection the expenses carried on product cost, but which are specially not allocated above mean. Remunerations for inventions and improvement suggestions concern to them, in particular. According to the economic contents they are close for payment work, but according to the existing normative documents a part of fund of compensation are not.
Payments for emissions (dumpings) of the polluting substances in environment join in product cost only for maximum permissible emissions (dumpings). Payments for excess of maximum permissible norms are made at the expense of profit, being at the command the enterprises.
The management and expenses which are not connected with a production are general economy: a salary of administrative personnel with charges, a rent for rooms of administrative and general economy appointment, depreciation, repair and the maintenance of fixed assets of administrative and appointment, payment of information, and consulting services, expenses on preparation and retraining of personnel and others.
It is also necessary to mean that the enterprises in which authorized capital a share, to one or several legal entities, we do not by subjects of small business do not belong to small, exceeds 25 percent.
If standards of charges social objects are not approved by local bodies of the power, the order of definition of maintenance costs of similar objects and the subordinated to the specified bodies is accepted.
The payment to the third-party organizations for fire and sentry protection, payments for emissions (dumpings) of the polluting substances, a payment for rent in case of rent of separate objects of the fixed business assets, and also leasing payments on operations of financial leasing, depreciation on intangible assets is a part of other expenses.
At inclusion of wear of intangible assets in product cost it is necessary to watch that thus all formal requirements were observed strictly. They concern not only structure of intangible assets, but also conditions of their acquisition, registration and real use.
It is necessary to remember that costs of production which is released in the enterprise for non-productive needs do not belong to business expenses. So, if packing of happens directly in the production making production, the cost of container and packing is considered part of process of production. Therefore expenses on packing and transportation of production in its prime cost on a direct sign on the basis of the relevant primary documents, and at of such reference are monthly distributed between types of the realized production proceeding from its weight, volume, production prime cost or other indicators provided in industry instructions.
- the funds of accumulation considered on the score 88-3 (a line 440 balance, that is part of retained earnings which is intended for financial security of development of the enterprise, and also other actions;