List of costs that you should consider when preparing the costing, their composition and distribution methods depending on the type of products, services and work performed determined by sectoral standards and regulations, as well as the methodological guidelines used in the concrete industry given the nature and structure of production. The costs that you included in the cost estimate, must be calculated according to the norms approved by management or the regulations, determined in the prescribed manner.
In the calculation of single lines, highlight the direct costs directly attributable to the production of goods, performance of works, provision of services and those costs that are considered indirect and are associated with the production service. The direct costs include the costs associated with the technological process of manufacturing products, cost of consumables, raw materials, costs of fuel and electricity, wages of workers and specialists, taxes and social charges from wages. The indirect costs take the cost of preparatory work, content, operation and maintenance of equipment other operating expenses – SG & a expenses.
Direct costs related to manufacturing technology, are determined on a unit of production or individual production step on the basis of direct accounting of timekeeping, material consumption, etc.
Those costs, direct rules and regulations which do not exist including costs for maintenance and production management are included in the calculation by the calculation in accordance with industry practices, and estimates.
The lack of calculation that serves as the basis for the application of the used tariffs and rates, may entail the application of penalties from regulatory bodies.