Cost of goods sold (works, services)
1.4. Cost of goods refers to the amount of expenses in monetary terms for the preparation of production, manufacturing and sale of the total volume of goods or individual types thereof, consisting of the cost of consumed resources and other expenses arising from the production process
Source: Order of the Ministry of Industry and Science of Russia dated 04.01.2003 No. 2 (as amended on 10.07.2003) "On Approval of Methodological Guidelines for Planning, Accounting of Costs for Production and Sale of Goods (Works, Services) and Cost Calculation of Goods (Works and Services) at Enterprises of the Chemical Complex"
7. The cost of goods (works, services) represents a monetary evaluation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale used in the process of producing goods (works, services)
Source: "Industry-specific features of the composition of costs included in the cost of production at enterprises of the forest industry complex" (approved by the Ministry of Economic Development of Russia on 19.10.1994) (with amendments dated 26.12.2002) (together with "Methodological recommendations (instructions) on planning, accounting and costing of the cost of products of the forest industry complex", approved by the Ministry of Economic Development of Russia on 16.07.1999)
Морфология
Род
Понятие «себестоимость продукции (работ, услуг)» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | себестоимости продукции (работ, услуг) | себестоимостей продукции (работ, услуг) |
| Д | себестоимости продукции (работ, услуг) | себестоимостям продукции (работ, услуг) |
| В | себестоимость продукции (работ, услуг) | себестоимости продукции (работ, услуг) |
| Т | себестоимостью продукции (работ, услуг) | себестоимостями продукции (работ, услуг) |
| П | себестоимости продукции (работ, услуг) | себестоимостях продукции (работ, услуг) |