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Cost structure - how to divide costs for economic analysis

Cost structure - how to divide costs for economic analysis

A structure is a group of commensurate elements in one whole, united by one common feature, but divided among themselves according to the equity principle.

Structuring the cost is necessary for analysis and subsequent making the right decisions related to the production and sale of products/services.

The cost structure can be made in different group combinations:

  • by economic elements (more suitable for the purposes of factor analysis, management and pricing)
  • by calculation items (more suitable for accounting and pricing purposes)
  • by affiliation (more suitable for the purposes of factor analysis, management and pricing)
  • based on education (more suitable for the purposes of factor analysis, management and pricing)

Cost structure by economic elements:

  • Raw materials and supplies
  • Fuel and energy
  • Salary
  • Depreciation
  • Services
  • Taxes
  • Other deductions

The structure of the cost ratio in money

cost ratio structure in money - by economic elements

Cost structure in %

cost structure in% - by economic elements

Cost structure by calculation items:

  • Basic raw materials and supplies
  • Technological energy resources and fuel
  • Wages of the main workers
  • Deductions from the payroll of the main workers
  • Depreciation is the main technological
  • General production expenses
  • General business expenses
  • Business expenses

The structure of the cost ratio in money

cost ratio structure in money - by calculation items

Cost structure in %

cost structure in % - by calculation items

Cost structure by accessory (product):

  • Direct
  • Indirect

The structure of the cost ratio in money

structure of the cost ratio in money - by affiliation

Cost structure in %

cost structure in % - by affiliation

Cost structure based on education (direction):

The structure of the cost ratio in money

structure of the cost ratio in money - based on education

Cost structure in %

cost structure in % - based on education

Costs based on education can also be included in the structure of affiliation. For a more detailed cost analysis, it is more expedient to make such a mixed structure, where direct costs can include both variable and fixed costs, and indirect costs will always correspond to constant costs.

Mixed cost structure (affiliation + education attribute) :

  • Straight
    • Variables
    • Permanent
  • Indirect
    • Permanent

For management purposes, structuring costs by calculation items is not very important. Because this structure is formed as a result of the formation of accounting reports based on synthetic (summary) accounting and convenience of collecting costs for these purposes, but no more.

For example, the impact of any tax included in cost on total costs, you will not be able to estimate with this structure, because in it it is in the summary articles of general production and general economic expenses (accounts 25 and accounts 26, respectively). Similarly, for other costs.

For management, it is important to drill down to the level of the initial economic entities in order to understand how and what affects the total costs, at the level of the physical consumption of these elements and their purchase prices. For these purposes, a structure based on economic elements, affiliation, sign of education and mixed is more suitable.

To understand in more detail all these features of calculating the cost of calculating and analyzing the cost structure in a multi-nomenclature activity, you can use a free calculation calculator cost and evaluate the whole process in practice.

To conduct a graphical analysis of the structure of your cost, you can use this calculator.

Cost structure - how to divide costs for economic analysis - Something like that!

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