| OPERATING COSTS AND FUNDING TOTAL |  |
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Before you know it costs to look at an example when operations are not well controlled this http:/ / terratv.terra.cl/Noticias/Actualidad/4443-124570/La-industria-lechera-de-EE-UU-entra-en-crisis.htm
costs operating and financing costs should be calculated as total and as unit costs. In most pre-investment studies consider only operating costs and total funding.
all cost elements that are part of operating costs and funding have been described previously. What to do now is to gather, in order to achieve the total operating costs, these costs are divided enter main categories.
Cost of sales (or production sold)
Operating Expenses Expenses
- general administrative salaries and wages
Overheads
- Amortization of deferred
Borrowing costs Interest on loans from suppliers
Breakeven
defined as one in which the sale price equals the unit cost. Fixed costs
are those whose magnitude does not depend on the total volume of production or utilization level of a given process or service.
Variable costs are those that depend on the level of production, not necessarily in proportion.
is very common to consider in the wrong way, which are variable costs that vary proportionately with the level of production, but not always. There are costs that remain constant for production volumes between given limits and others that vary with the volume of production, ie, dependent on the total units produced. DEPRECIATION
Depreciation is defined as wear, deterioration, aging, and the inadequacy or obsolescence suffered tangible goods as time passes. Legal aspects
The depreciation of an asset is closely linked, on one hand with the quality and durability enabled by the use to which s elements intended and, secondly, the intensity of work and workers who use in the work process. However, given the difficulty of establishing depreciation schedules rigorously consistent with these situations, the law states: Life
likely tangible assets:
- If
The taxpayer has the possibility of asking the general director of taxes from your country authorization of a different lifetime.
General methods of depreciation
The depreciation increased by 25% for every extra turn to normal work (8hrs per day), if life turns out to be less than the use for reasons of obsolescence, depreciation can be increased by end of useful life left to the asset.
Some countries have established that the assets acquired during a given year and after that time they have not been acquired use in the country, may be depreciated by equal annual installments or unequal lifetime, provided that none exceed 40% of the cost. AMORTIZATION
Under tax law, depreciation is a deduction to eligible "taxpayers to establish, install or build an industrial or agricultural, conduct constituting direct or indirect costs of investments necessary for Profits "
expenditures depreciable or amortizable investment, are called capital expenses prior to production or pre-operating expenses. Amortization of pre-operating expenses is made in a minimum term of 5 years, unless it is shown that given the nature of the activity or its duration, the amortization must be done in a shorter time.
