Real Coststs And Accounting Costs
Posted by konstantin otto c. botschkowski on: 2005-07-29 20:55:39
A company of electronic equipments has stock of components for equipment that is not more in use. In the accounting, these components are recorded by the historic value, but the true value is close of zero. Exceptionally a buyer appears [collector of antiquities], in this case the company can sell a piece for antiquity price; but this is not operational activity. If a company buys components in auction for the price below the market; in the accounting these components are recorded by the value pay and not for the value of the market.
To calculate the cost we should consider the actual price [of the market]. If the component was bought at different price [smaller or larger]; the difference is "no operational profit" or the "no operational loss" respectively. The costs should be calculated with actual prices [of the market]. The cost of the hour of the "productive unit" should be calculated considering the depreciation and the interest of the capital; and the sum of this two value is constant value; two "productive units", a new one and other old one, being identical in the rest, has the same value [cost] per hour.
The costs should be classified according to the origin; the cash expenses [wages, energy, components...], the interests of the employed capital and the depreciations. If the costs are analytically classified; we can form the strategy; the selection of the production. Costs of components and work are incremented by back-interest.
"OTTO'S Just In Time Planning & Analytical Cost" is software that makes the bulky work, found in these concepts and it is
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June, 2005 konstantin, konstantin.r@terra.com.br
About the Author
Professor of mathematics' philosophy retired
I write articles in four languages, since 1946.
More of them are specific. oz@oz.pro.br