Why take it into account. Accounting for variable costs helps a company identify the most profitable products and areas of work. This way, you can see the dynamics of all costs and compare different periods. Example. Variable costs of a beauty salon are 100,000 ₽ per month for consumables and cosmetics. During one period, the owner noticed that expenses had increased.
Analysis showed that during that month, the salon made purchases from another supplier who does not give a discount on bulk orders. Direct and indirect costs Direct costs are expenses included in the cost of a certain taiwan telegram mobile phone number list product or service. They can be both variable and fixed. What is included. Costs for raw materials, equipment, consumables and packaging materials, salaries and bonuses for employees involved in the production of the product.
Direct costs can be distributed per unit of output or service, and we get average costs per unit calculate the threshold output volume below which the company operates at a loss. Maya Vyacheslavovna Kyigasova Financial Director of the company "Neskuchnye Finansy" Why take into account. Direct costs allow you to calculate the cost price of a product or service.