Packaging electricit Depreciation

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Contributions resulting from social benefits sickness, retirement, pension, etc. , employee training, benefits resulting from employee health and safety, etc.; Consumption of materials and energy - cost of consumption, e.g. office supplies, – the cost of consumption of fixed assets and intangible assets. The comparative variant is calculated by subtracting operating costs i.e. the rest of the components listed above from net sales revenues first item . Such an analysis allows you to examine the share of individual costs in the total operating costs, e.g. Analysis of expenses for external services will provide information on how much the company.

Spends on outsourcing. Profit and loss account – calculation variant It organizes costs in terms of where they arise, and is based on a cost calculation system, which includes: Net income from the sale of products and phone number list services; Cost of products and services sold related to e.g. distribution, transport ; Cost of producing products and services; Management costs related to the functioning of the company's management board and its administration and others; Basic costs, i.e. directly related to production processe.



Departmental costs, i.e. indirect production costs. The result of the profit and loss account is calculated by comparing sales revenues with production costs, adding sales and management expenses. Principles of preparing a profit and loss account The most important rule that must be followed is the so-called the principle of matching costs and revenues. It means that the financial result is influenced by the revenues obtained and costs incurred in a given settlement period. For this reason, costs that will not be related to your revenues cannot be taken into account in the profit and loss account.