Income from the forest
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FULL COST Features:
• Make an analysis of direct and indirect charges.
• Leads, to the final cost, all charges for the period as an element of cost
Ø The direct costs, directly (involvement).
Ø The indirect costs are charged through some type of allocation (eg, homogeneous sections). The Cost allocation is the allocation of costs, previously located in the cost centers, to the products.
The full cost model is:
• Show the elements that help determine the selling prices and control the profitability of different products.
• Allow consideration of the internal conditions of exploitation:
• Analyzing the current operating loads and their evolution.
• In comparison with forecasts and analysis and investigation of deviations and their causes.
• Provide companies the basis for valuation of certain assets: stocks of all kinds, work in progress, etc ...
The full cost model is a model independent of general accounting.
The autonomy is secured by the accounts reflect, designed to operate in cost accounting in return for income and charges of the general accounts are taken into consideration.
DIFFERENCES OF INCORPORATION:
These accounts are intended to reflect the differences between the items or charges which manages cost accounting to calculate the cost or cost price and the items or charges actually incurred by the general accounts.
• There are certain charges contained in the general ledger and not enter into the calculation of costs and cost prices of the CA (unincorporated charges). COSTS COSTS ARE NOT
• Analytical accounts may consider charges that were not on the general ledger (supplementary elements). COSTS THAT ARE NOT EXPENSES. Eg the employer's labor remuneration, remuneration of the capital, ...
PHASES OF THE PROCESS
"Receipt of the stock recently.
-Receipt of charges (to buy and other loads can be incorporated)
Determination of the purchase cost (through the charge sheet of the sections, we know what the recorded indirect supply to be added to the costs for the full purchase cost of materials).
Input-store purchases.
Determination of the cost of production.
-Determination of cost. C.Produc = cost price + c.Distrib
-Determination of the results.
+ Results of the farm with cost accounting standards. + Balance of the accounts for differences in incorporation. + Profit and loss balance. • CLOSING THE ANALYTICAL ACCOUNTING