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It is a classification based on the economic use of the expense in the cost or the economic nature of the expense. It is used to analyze the amount of various production expenses in each period.
1. The production cost factors of industrial enterprises are generally divided into:1) Raw materials: refers to the raw materials, main materials, auxiliary materials and other materials purchased from the outside for production.
2) Fuel: refers to the consumption of externally purchased fuel.
3) Wages and surcharges: Refers to the wages and surcharges paid to workers and employees.
4) Depreciation expense: refers to the withdrawal of various fixed assets.
depreciation expense.
2. InSAP system, cost elements are used to record different types of expenses, which fall into the following two categories:
1. Primary cost elements, which are essentially profit and loss accounts in financial accounting.
2. Secondary cost elements, which can be used to describe management accounting.
The nature of the cost when the cost is transferred between internal cost objects.
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The three elements of production cost generally refer to direct materials, direct labor and manufacturing expenses.
Production costs refer to the production expenses incurred by the production unit for the production of products or the provision of services, including various direct expenditures and manufacturing expenses. Direct expenditure includes direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies of production personnel), and other direct expenses (such as welfare expenses); Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for organizing and managing production, including the salaries, depreciation costs, maintenance costs, repair costs and other manufacturing expenses (office expenses, travel expenses, labor insurance premiums, etc.) of the branch and workshop management personnel.
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The three elements of productivity: labor materials, labor objects, and laborers.
The basic elements that constitute the productive forces are: the means of labor based on the tools of production, the labor objects introduced into the production process, and the laborers with certain production experience and labor skills. It is the intrinsic dynamic foundation of social development.
In addition, human beings use all kinds of professional science and engineering technologies to manufacture and create products of material civilization and spiritual civilization to meet their own ability to survive and live.
Productivity is the ability to transform nature formed by the combination of people with the ability to work and the means of production. The transformation of Australopithecus into man through labor to produce labor productivity is a sign of the formation of productivity and the beginning of history. Therefore, productivity is the ability of people to actually carry out production activities, and it is also the ability of labor output and the productivity of specific labor.
Related information
Productivity is not only vertical, but also horizontal. Since the primitive social form, there has been almost no essential change in the laborer and the object of labor (the laborer has not been completely separated from the animals, and the object of labor is still water, land, and plants), and only the tools of labor have undergone five "material transformations that can be specified with the precision of natural science."
Stone, bronze, and iron tools can be judged according to the materials from which the tools are made; A machine is a device that uses mechanical energy to do work; An electrical appliance is a device that uses electromagnetic energy to do work. Mature stone tool productivity determines the primitive social form; The mature productivity of bronze tools determines the social form of slaves; The mature iron productivity determines the feudal social form; Mature machine productivity determines the social form of capital; Mature electrical productivity determines the form of communist society.
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Yes: factors of production.
Relations of production, productivity.
The definition of production relations is: the mutual relations formed by people in the process of material production.
It consists of three aspects:
1) Means of production.
The form of ownership, i.e., who owns the means of labor and the objects of labor;
2) the status and mutual relationship of people in the production process;
3) The distribution, exchange, and consumption relationship formed by the above two relationships. Among them, the form of ownership of the means of production plays a major role.
1. In the process of producing and creating products of material civilization and spiritual civilization, the labor mutual assistance and cooperative relationship formed by laborers is the production relationship. Apply the interpretation of national laws, policies, systems, labor distribution and other relationships. The tools of production mark the level of productivity.
The productive forces determine the relations of production, and the economic base determines the superstructure.
2. The productive forces determine the relations of production, and the relations of production should adapt to the development of the productive forces, and the relations of production are the form of the development of the productive forces, and the relations of production will react on the productive forces. This is historical materialism.
Rationale. Marx.
and Engels in The German Ideology
It is pointed out that people's production "is characterized by a dual relationship: on the one hand, natural relations, and on the other hand, social relations", and that the sum of the productive forces achieved by people determines the social condition.
3. There are two basic types of relations of production: one is the production relationship based on public ownership, and the other is the production relationship based on private ownership. The relations of production reveal the internal logic of the economic form of society, and the method used is genealogy.
The process of occurrence reveals the movement and the principle of occurrence from the essence to the phenomenon; The process of criticism forms a dialectical epistemology.
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The three elements of production include the means of labor, the objects of labor, and the laborers.
Workers are usually referred to as productive human factors, and the means of labor and the objects of labor are collectively referred to as productive factors. Laborers are the factors that play a leading role in the productive forces, and they are the creators and users of the material elements.
The means of labor are all the material materials and material conditions necessary for people in the process of labor, and they occupy the most important position among the factors of productive forces. It is a powerful means of human domination and control over nature, and its condition indicates the level of human conquest of nature.
The object of labor is the material conditions imposed on it by human labor. It is an indispensable element of the material elements of the productive forces. Without the object of labor, production cannot be carried out, and real productive forces cannot be formed.
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Summary. Dear, hello, I am glad to answer for you: the three elements of production cost A] material (raw materials), labor (direct labor), cost (manufacturing costs) 1, belongs to different production costs:
The three elements belong to the relevant costs, including the form of cash, reflect the change from previous costs, and affect future cash flows. The four elements belong to the production costs of industrial enterprises: raw materials, fuel, wages and surcharges, and depreciation.
2. The number of elements is different: the three elements of cost contain only three cost elements, and the four elements of cost have one more cost element than the three elements 3. Different classifications: the cost element is a classification made by the economic use of the cost or the economic nature of the expense, which is used to analyze the amount of various production expenses in each period.
The three elements of cost are to divide the economic purpose of the expense or the economic nature of the expense into three elements, while the four elements are to divide the economic purpose of the expense or the economic nature of the expense into four elements.
Dear, hello, I am happy to answer for you: the three elements of production cost A] material (raw materials), labor (direct labor), cost (manufacturing costs) 1, belongs to different production costs: the three elements belong to the relevant costs, including cash form, reflect the change with the previous cost, and affect the future cash flow.
The four elements belong to the production costs of industrial enterprises: raw materials, fuel, wages and surcharges, and depreciation. 2. The number of elements is different:
The three elements of cost contain only three kinds of cost elements, and the four elements of cost have one more cost element than the three elements.3. The classification is different: the cost element is a classification made by the economic use of the cost or the economic nature of the expense, which is used to analyze the amount of various production expenses in each period. Among the three elements of cost, the economic use of the expense or the economic nature of the expense in the cost is divided into three elements, and the fourth element is the economic use of the expense or the economic nature of the expense in the cost is divided into four elements.
Variable costs include:
Variable costs, also known as labor costs, refer to the part of the cost that increases or decreases proportionally with the change in product output or commodity circulation. It includes raw materials, workers' wages and surcharges, utility bills, manufacturing costs, etc. Variable expenses are expenses that change with changes in production volume or sales volume, cost of goods in stock, utility costs for production, salaries of salespeople in production, sales tax, etc.
Fixed expenses are expenses that generally do not change with the change of production volume or sales volume, including the wages of tenants, consulting fees, depreciation of fixed assets, management personnel and labor borrowing, house rent, fixed site expenses (office expenses, water and electricity expenses, property fees, etc.), amortization of intangible assets, etc.
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The three factors of production refer to labor, land and capital, which are the main factors that determine production.
Labor is the labor force and skill of people, and it is the basis of productivity; Land is a natural resource, including arable land, water resources, etc.; Capital is a factor of production, including monetary capital, physical capital, etc. These three factors play a very important role in the production process, and their optimal allocation plays a vital role in production efficiency and economic growth.
Labor is the foundation of productivity and an indispensable element in the production process. The labor skills and work attitude of workers will directly affect the quality and output of goods. Therefore, it is necessary to give full play to the enthusiasm and creativity of workers in production and improve production efficiency.
Land is a representation of natural resources and is the basis of agricultural and industrial production. Through efficient land use, we can increase yields, reduce costs, protect the environment, and promote sustainable economic development. In modern industrial production, the use of land involves more urban planning, industrial land planning and other aspects.
Capital is a factor of production, including monetary capital, physical capital, etc., and is one of the indispensable resources of enterprises in production and operation. Scientific and technological progress and investment and innovation require a large amount of capital support, and the stability of the capital market will also have a very important impact on the growth of the economy. Therefore, in production, it is very important to allocate and use capital scientifically.
The rational allocation and full utilization of the three factors of production can improve the productivity and competitiveness of hungry enterprises and maximize economic benefits. At the same time, the three factors of production also need to consider the responsibility of enterprises to society and the environment, and promote the coordinated development of economy, society and environment. Therefore, enterprises need to pay attention to the balanced allocation of the three factors of production, and use various means and technologies to continuously explore, innovate and develop, and contribute to economic and social prosperity.
In summary, they are the main factors that determine livelihood, they support each other, depend on each other, and play an indispensable role in the modern industrial and service industries. Moreover, in the modern industry, its optimal allocation in the production process will have a positive impact on improving production efficiency, promoting economic growth and achieving sustainable development.
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