Expenses by Articles
Article-wise costs are expenses consisting of one or several elements determined by direct connection with cost carriers - individual product types (cost calculation objects). In composition, they are broader than elemental costs since they take into account both the characteristics of production technology and its structure. Costs according to all established articles constitute the production cost of products (works, services)
Source: Order of the Ministry of Agriculture of Russia dated June 13, 2001 No. 654 "On Approval of the Chart of Accounts for Financial and Economic Activities of Enterprises and Organizations in the Agro-Industrial Complex and" "Methodological recommendations on its application"
Понятие «затраты по статьям» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | затраты по статьям | затрат по статьям |
| Д | затрате по статьям | затратам по статьям |
| В | затрату по статьям | затраты по статьям |
| Т | затратой по статьям | затратами по статьям |
| П | затрате по статьям | затратах по статьям |