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OPERATING COSTS AND CAPITAL FINANCING TOTAL

OPERATING COSTS AND FUNDING TOTAL

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)

materials and inputs (variable costs)
raw material (not processed and / or semi)
materials and industrial components made
auxiliary materials and factory supplies
Services (water, electricity, gas, etc.).
materials, direct labor (in general, variable costs). Should include compensation, benefits, allowances, bonuses and other payments related to a wage or salary.
manufacturing overheads (usually fixed)
indirect labor
Material auxiliary fuels, lubricants, cleaning supplies, etc..
Office Supplies Services: energy, communications
Parts
repair and maintenance Insurance Leases
Depreciation of Buildings, machinery and equipment, vehicles, tools and furniture and fixtures.

Operating Expenses Expenses

general administrative salaries and wages
Office Supplies Communications Services
engineering costs
Vacation
Insurance (property)
Taxes (real estate)

sales

Overheads

Training vendors and merchants
Propaganda
Travel
post sales services

Overhead distribution

containers and packaging and freight transport

Commissions

Amortization of deferred
. These expenses relate to the amortization of pre-operating expenses or investments redeemable.

Borrowing costs Interest on loans from suppliers

Interest on bank loans

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
is property (excluding land): 20 years
If you are furniture: 10 years
aircraft or vehicles: 5 years

The taxpayer has the possibility of asking the general director of taxes from your country authorization of a different lifetime.

General methods of depreciation

straight line (fixed annual fee according to the asset's useful life on a fixed or historical cost also)
reduction balances (fixed rate according to life on the balance depreciable asset.
Other recognized value method authorized by the national tax director for the country.

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.