In the production of concrete and reinforced concrete, about half of the costs (4850%) falls on raw materials and main materials (cement, aggregates, metal) and only about 30%on wages.
Grouping costs of production by economic elements makes it possible to determine the overall need of the enterprise for material funds and cash and is used to plan working capital.
Summification of costs of production by individual costs of costs The easiest way to determine the cost of production. However, it cannot be accepted for calculating the cost of certain types of products. In this case, it is impossible to correctly distribute the total amount of costs for the enterprise as a whole for each individual type of product.
It is impossible to accurately imagine the intended purpose of expenses grouped by elements of production costs. As the starting raw materials from one stage of production, a number of expenses, reflected in complex articles of costs, which must be decomposed into individual elements, arise. The implementation of these works complicates the calculation of the cost of production, which is made not by cost elements, but according to expenses.
Grouping costs according to expenses makes it possible to distribute them for production purpose and place of education and thereby determine the cost of a unit of production both by separate redistributions and in the enterprise. Cost planning for expenses allows us to identify the influence of individual factors on the level of production costs.
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