By Jorge Paulino electrical engineer cost accounting is a powerful tool in the planning and control of the activities of a company, being an effective tool to analyze the behavior of costs in decision making and meet requirements of the accounting and tax firms. Fundamental is the perfect detail all costs, which will allow the study of correlations between the level of activity, the volume produced and costs and revenues in a given period, giving the administrator of an overview of the performance of production and the financial health of the company. The definition of expenditure, according to hairstyle and Graeml in his book management of production (industrial operations and services), is everything that costs and source of the application that has a counterpart, a recipe that it produces a residual value we call non-profit. Also according to hairstyle and Graeml, we can classify the types of costs such as: the first cost: cost is only includes raw materials (including components) and labor consumed directly in the manufacture of a product in particular. CP = MP + consumed MOD, (MP consume = EIMP + MP costs EFMP) where: CP = initial cost MP = matter premium EIMP = initial inventory of matter premium EFMP = ending inventory of material raw material cost of transformation: the company is investing to transform raw materials and components into finished products.
He represents labor and direct production overheads. TC = GGF + MOD where: CT = cost of processing MOD = direct labor GGF = Generale de fabrication cost of production expenses: represents, in a period of time, the cost of inputs used in the process of transformation of raw materials and components into finished products. CPRO = MP consumes + MOD + GGF where: CPRO = cost of production MP = matter Prima GGF = indirect costs of fabrication cost of manufactured products: represents in a given period, the cost of production of the products (goods + services) manufactured in the period.