1. ลักษณะทั่วไปของต้นทุน ในการดำเนิ

1. General characteristics of the cost. In general business operations. An important objective is to profit from operations and to achieve the objectives it has. Executives or business owners need to know about various aspects of information management and resource management capabilities to the fullest existing account as a data management executives or business owners. Reused in the planning and control of operations In a business that purchased or acquired ventures, called the sell-to be able to calculate the cost of goods sold and purchased, based on evidence related to those purchases, such as an invoice tax invoices, etc. This type of joint venture, will calculate the cost of goods sold, taking the total number of units sold multiplied by the cost price on the invoice. But if it's a production business called Industrial Affairs contains information more complex sales costs. Is a need to produce more and to sell by buying raw materials coming into the finished item first. Where the cost of production of the finished product is calculated by using the cost of production that were picked (the remaining raw material purchase, plus beginning between installments deducting raw materials on hand at the end of the period), combined with the direct labor and overhead that occurs.2. the purpose of cost accounting 1. is used to calculate the cost of sales in the period, which will be compared with the income for the same period. To measure the performance of acts in order to realize a net gain or loss. 2. used in the calculation of inventory value or as raw materials on hand. Work in progress finished goods on hand to show on the balance sheet of enterprises. 3. information on planned and controlled by comparing the actual data with the defined budget. If the difference is not satisfactory or have a defect in the operations management to correct time. 4. to use as a tool in a marketing decision.3. cost classification The cost can be applied to multiple formats, multiple meanings, but the purpose of the user, the cost will have meaning only if the costs associated with a specific purpose which costs keep accumulating, or in other words, if there are different costs for different purposes and is therefore classified as a user's preferences and objectives are as follows: 1. classification according to the change in activity. 2. classification by responsibility, or classified by Department, production and operations. 3. classified as components of finished goods. 4. functional classification in the business organization. 5. by decision and economic characteristics. 6. classification according to the period of time or period. 7. classification according to the requirements in planning and control. Variable costs and fixed costs. The word "static" (Fixed) and "variable" (Variable) is used to describe how the cost varies, however, When things changed. Variable costs are costs that contains the total amount that varies in direct proportion to the variation of the activity. Such activities include the quantity of an item in each of the units that produce evil.Daily labor hours, machine, an example of variable costs include direct material, direct labor supply, etc. Fixed costs are costs, which total number will not change with the change of production quantities within the range that is considered or not as much activity is increased or decreased. Total fixed costs do not change, such as monitoring controller salaries depreciation rakhrueang factory machinery, insurance and tax machinery factory for rent. Semi variable costs are costs that resembles a mix of fixed costs and variable costs, that is, the total amount of the costs will change based on the volume of activity. But it is not variable in direct ratio to the quantity of activity, such as telephone charges, insurance premiums. Power quality products, value, etc. Cost of production department, production department, it Department, who made the turn into the raw materials into finished goods using labor people or chakras. The cost of the production department will be considered as the cost of the product, because it directly involves the production, for example, the Department cut the Interior Department consists of departments, etc. Service service costs as the Department did not produce an item directly, but other departments provide services to both the Department and Service Department, maintenance department, with individuals Accounting Department Manager, food and beverage, etc. Product cost refers to the cost of an item in the product costs, Industry Affairs.It is the sum of the cost of raw materials. Labor and manufacturing overhead Best in the business to sell acquired products cost. it is purchased. The periodic costs as costs that are not related to the manufacture or production of goods, but not tracked as administrative expenses and selling expenses, the expenses must be deducted from the total sales in the current fiscal period. The cost breakdown by component of the finished product or production cost, which includes the cost of raw materials and labor costs, costs of production expenses. Components of the cost of production. 1. direct material refers to the material that was used directly in production and into a product or a finished product and its major component is capable of thinking into the product, or they can tell what the product is worth the cost of raw materials, such as fabric used in the manufacture of finished garments. Animal leather used in the bag, etc. 2. direct labor refers to labor that paid to workers made a direct production and can tell that the pieces products. With the direct labor costs? 3. expenses, which may be called phi or overhead expense lot a factory means production costs that occur in addition to factory direct material and direct labor.4. outstanding items Inventories of Industrial Affairs are divided into 3 categories: 1. raw materials refers to things that will convert between image condiment into finished goods, and the remainder is in hand to wait to go in production processes. Can be divided into? -Direct raw materials as raw materials that are important components of finished goods and be able to calculate the cost of the finished item.

1. Nature of the cost
of doing business in general. An important objective is To profit from operations and to achieve these objectives it. Executive or business owner needs to know about the different aspects of management and administrative resources are fully operational. Accounting is the administrative, management or ownership information. Utilized in the planning and operational control. In business which purchases or sales that. Trading Company Can calculate the cost of goods bought and sold by the evidence related to those purchases, such as invoices, invoices, etc. of this type will calculate the cost of goods sold by the number of units sold multiplied. Cost to the Invoice But if the business known as industrial production are detailed cost more complicated. Is required to produce it and then sell. By purchasing the raw materials are converted into finished products before. The cost in the production of finished products is calculated by. The cost of withdrawal (Beginning inventory plus purchases less raw materials during the period ending balance) as well as direct labor. And costs incurred in the production of 2. The purpose of cost accounting 1. Used to calculate the cost of sales for the period, which can be compared to revenue for the same period. To measure the performance of an entity so as to know the profit or loss 2. Used to calculate the inventory valuation, such as work in process inventory, finished goods inventories. To the balance sheet of the Company 3. For the planning and control. By comparing actual and forecast budget. If the differences are not satisfactory. Or defects in operations management to take immediate action 4. As a tool in marketing decisions 3. Classification of costs , the cost can be applied to many forms multiple meanings depending on the purpose of the cost will be meaningful only when the cost is associated with a specific purpose, one of which cost is stored or can be said that there are various costs. together for the purpose of classification, so it costs the nature and purpose of the user as follows : 1. By changes in activity 2. BY responsibility or by the production department and implementation of 3. Classified as a component of the finished fourth. BY roles in business 5. By decision The economic and 6. By the time or period 7. By the purpose of planning and control, variable costs and fixed costs, the word "fixed" (Fixed) and "variable" (Variable) is used to describe how the costs will vary. When things change variable costs This is the total cost that varies in direct proportion to the change of activity. These activities include the Units of goods sold A labor hour Machine hours Examples of variable costs include direct materials. Direct labor Supply And fixed costs The total cost, which will not change with the change of volume production within the range considered. Whether or not the activity is increased or decreased. Total fixed costs do not change, such as salary, control, monitoring plant. Depreciation of equipment Insurance Machinery Factory Taxes and rents semi-variable costs are costs that are a combination of both fixed and variable costs, that is, the sum of the cost will vary based on the amount of activity. It does not vary directly with the volume ratio of activities such as telephone, electricity, insurance premiums are the inspection. Etc. Production Cost Production departments that are transformed into finished goods, raw materials by manual labor or chakras. Production costs are capitalized because it involves the direct production of products such as the front trim assembly department finishing department and the service department costs. The front desk is not produced directly, but made ​​available to other departments as well as departments and service departments such as Human Resources, account maintenance department of Food and Beverage. And product cost Represents the cost of the product. In industrial product cost is the sum of the cost of materials, direct labor and manufacturing costs. Part in the trading business. Product cost is the purchase cost for the period. A cost that is involved in the production or not following products. But as the cost of administration and cost of sales, which is the cost to be deducted from sales in the current period cost by components of goods. Also known as the Production costs This includes material costs Labor costs And the cost of the components of the cost of producing one. This means raw materials used directly in production. And converted into products or goods. And is thought to be an important component of the product. You can tell exactly how much product and the cost of raw materials such as fabric used in the manufacture of garments. Used in the manufacture of leather bags, etc. 2. Direct labor means wages paid to workers who directly. And be told clearly that the product comes with a cost, direct labor, how much 3. Production costs Which is also called overhead McClatchy-truths. Or factory overhead costs mean that occur in plants, in addition to direct materials. And direct labor 4. Inventories Inventories of industrial, divided into 3 categories: 1. Raw material means an article that will be transformed into finished goods inventory on hand, waiting to go into the production process. Can be divided into - direct materials. Raw materials that are essential components of finished products. And calculate the cost of finished goods to them.

1. General characteristics of cost
.Used to calculate or inventory, such as raw materials inventory work during their remaining goods t-test to statements of business
3.In the business in general. The objective is the key. Want to profit from the operation and to achieve this. Managers or owners need to know the information in various areas.Accounting management is information management or owners. Useful in planning and control performance. In the business that buy goods for sale or called parties to sell to buy.Such as invoice tax invoice etc. this kind of affairs calculates the cost of goods sold by the number of units sold by multiplying the cost according to invoice.Is to produce and sell it. The raw material purchase to transform into finished goods first. Which cost in the production of goods to compute by the production cost issue (raw materials คงเหลือต้น period plus.
2. The purpose of cost accounting
1. Used to calculate the cost of sales in the period, which will be compared with the sales for the period the same account. To measure the performance of the business to know the profit or loss 2
.Used to calculate or inventory, such as raw materials inventory work during their remaining goods t-test to statements of business
3.Broken raw material balance period end) combined with the direct labor and production costs incurred
.To use as a tool for marketing decisions. Classification of cost 3

.The cost and can be used in many forms, many meanings, depending on the purpose of the user cost will be meaningful only when the cost is associated with specific purposes. The other, which cost collection, or it can be said that.For your information, planning and control. By comparing the actual data with the budget plan. If there is any difference is not satisfactory. Or defective operation management are solved promptly
4.