Actual production costs
4.37. Actual production costs are understood as:
- expenses for raw materials, materials, and energy consumption during the production process;
- labor cost expenditures (wages accrued) for worked or unworked time in accordance with current legislation;
- obligations arising from monetary payments for completed works and services regardless of the actual timing of their payment;
- accruals of depreciation charges and various types of mandatory payments (for social insurance, interest on loans, etc.)
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 Production and Realization Costs of Products (Works, Services) and Cost Calculation of Products (Works and Services) at Enterprises of the Chemical Complex"
Понятие «затраты на производство фактические» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | затраты на производство фактической | затрат на производство фактических |
| Д | затрате на производство фактической | затратам на производство фактическим |
| В | затрату на производство фактическую | затраты на производство фактические |
| Т | затратой на производство фактической | затратами на производство фактическими |
| П | затрате на производство фактической | затратах на производство фактических |