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Target Calculation Of Production Costs In The Process Approach To Cost Management

Table 1:

Classification attribute Factor
Cost element Business process
1. Material costs Main business processes Procurement The cost of raw materials and materials, purchased components, production services
The share of imported components, raw materials, materials purchased for foreign currency
The cost of fuel and energy resources
Terms of supply of raw materials and materials
Others
Production Production scale
Material consumption of products
The degree of automation of production processes
Standardization of production processes
Others
Storage Qualitative characteristics of warehouses
Utilities cost
Others
Sale Qualitative and quantitative characteristics of packaging
The cost of packaging materials
Others
Delivery Delivery terms
Cost of fuels and lubricants
Others
Management processes Strategic management, financial management, marketing, quality, personnel The size of the need for administrative and management personnel in consumables, not depreciable property
The cost of such materials and property
Others
Supporting processes Administrative, legal, IT support and communications, security The needs of the enterprise related to the maintenance and operation of fixed assets and other environmental property
The cost of such costs
Others
2. Labor costs Basic processes.Management processes.Supporting processes Applies to all processes Salary intensity of products
The level of salaries in the market by category of personnel
Cost of living
Employee qualifications
Number of employees
The system of payment and labor rationing
Others
3. Insurance deductions Basic processes.Management processes.Supporting processes Applies to all processes The size of the wage fund
Number of employees
Insurance premium rates
Others
4. Depreciation deductions Basic processes.Management processes.Supporting processes Applies to all processes The size of the real and actual needs of the enterprise and its individual divisions in fixed assets for the implementation of processes
Initial and book value of equipment
Depreciation method
Others
5. Other expenses Basic processes Procurement Terms of supply of raw materials and materials according to INCOTERMS
Amount of customs duties, port and airfield dues
Others
Production The degree of provision of the enterprise with fixed assets
The cost of rental and lease payments
Others
Storage Product dimensions, conditions and terms of storage of raw materials, materials, finished products
Others
Sale Frequency of advertising campaigns, individual events
Cost of advertising campaigns and events
Others
Management processes Strategic management, financial management, marketing, quality, personnel Organizational structure of the enterprise
The level of automation of management decisions
Tax system
Carrying out and cost of staff training, professional development
Others
Supporting processes Administrative support The cost of stationery, postage, telephone and other services
Legal support Cost of third-party legal and notary services
Others
IT support and communication Cost of IT support and communication
Others
Security Security cost (fire, burglar, etc.)
Others
Development processes Technology development, project management, quality, etc. Availability and cost of R&D, test work, work to improve product quality
Others
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