你的產品定價過程的一部分包括生產該產品的成本。這些成本包括與生產產品相關的直接成本和間接成本。
直接成本
直接成本是可以容易地追溯到特定對象（也稱為成本對象）的成本，例如產品、用於製造產品的原材料或與生產產品的工作相關的勞動力。
如果您的公司生產了一個小部件，並且雇傭了一個生產經理來監督該小部件的生產，那麼生產經理的薪水就是直接成本。如果你擁有一家地毯清潔企業，這是一個服務機構，你雇用小時工只是為了清潔地毯，他們的薪水是直接成本。
直接成本往往是可變成本，但並非總是如此。可變成本隨著產品的更多組織的新增而新增。因此，原材料是可變的和直接的成本。但是，如果有一個首長監督這個特定產品的生產，這裡的薪水可能是相同的，不管有多少產品是製造，所以這是一個固定的成本。
直接原料與直接人工
最直接的直接成本是直接原料和直接勞動。直接原料是可以與產品特異性識別的原料。如果你是一個傢俱製造商，你的直接原料將是木材，連同釘子、油漆，和其他原料，共同來製造出你的家具產品。
但是，你不能把伐木工人用來開卡車到森林砍伐樹木的汽油算作直接材料。
直接原料是生產原料，如原料所需的所有材料。直接原料成本可分配給特定產品，如每種原料的成本。
為了跟蹤這些直接成本，通常您將選擇兩種會計方法中的一種，“後進，先出”（Last In,
First Out（LIFO）或“先入，先出”（First In,
First Out, FIFO）。
間接成本
間接成本是影響整個公司，而不僅僅是一個產品的成本。它們是成本，如廣告、折舊、貴公司的一般用品、會計服務等。它們是服務，也是貴公司整體的成本，而不僅僅是一種產品。間接成本通常被稱為簡單的開銷。
管理費用是另一個名稱，表示經營與提供服務的產品不直接相關的業務的所有持續成本。間接成本可以是固定的或可變的成本。通常情况下，它們是固定成本——例如你為辦公室支付的租金。有時，它們是可變的。一個可變成本的例子使用你的電或水費，它可以每月改變。
間接原料與間接人工
工具、清潔用品和辦公用品等原料使公司產品的生產成為可能，但不能只分配給一個產品。
這些被歸類為間接原料成本。這些成本通常是可變的，因為所需的原料成本會隨著生產量的變化而變化。
使產品或產品的生產成為可能，但不能分配給某一特定產品的人工成本也被歸類為間接成本。間接人工成本的一個例子是管理整個生產操作的經理的薪水，而不僅僅是一條生產線。一些間接人工成本是固定的，其他變數是可變的。如果薪水是月薪或年薪，不根據生產而變動，則是固定成本。如果它是以生產為基礎的，它就是可變成本。
對於企業主來說，正確地劃分直接和間接成本很重要，以便例如確定在哪裡可以降低生產成本。
跟踪並正確分類這些成本的另一個重要原因是間接成本是可扣稅的項目。一些間接費用將計入銷售成本、營業扣除、存貨和其他類別，正確地掌握這些數位也有助於改善企業的經營。
直接人工預算
直接人工預算顯示直接人工成本和生產預算中組織數量所需的直接勞動時間。直接勞動的預算時間是由勞動和產出之間的關係决定的，就像直接原料預算一樣，你應該參攷。直接人工成本是銷售商品成本的一部分。
Direct and Indirect Costs in Product Pricing
Part
of your product pricing process includes the cost of producing the product.
These costs include direct and indirect costs associated with the production of
products.
Direct cost
Direct costs can easily
be traced back to the costs of specific objects (also known as cost objects),
such as products, raw materials for manufacturing products, or labor related to
the work of producing products.
If
your company produces a widget and hires a production manager to supervise the
production of the widget, then the production manager's salary is the direct
cost. If you own a carpet cleaning business, it's a service organization. You
hire hourly workers just to clean carpets. Their salary is a direct cost.
Direct
costs are often variable costs, but not always. Variable costs increase with
the addition of more organizations of products. Therefore, raw materials are
variable and direct costs. However, if a leader oversees the production of this
particular product, the salary here may be the same, no matter how many
products are manufactured, so this is a fixed cost.
Direct Raw Materials and Direct Manpower
The most direct direct
costs are direct raw materials and direct labor. Direct raw materials can be
identified with product specificity. If you are a furniture manufacturer, your
direct raw material will be wood, together with nails, paint, and other raw materials,
to make your furniture products.
But
you can't count the gasoline used by logging workers to drive trucks to the
forest to cut down trees as direct material.
Direct
raw materials are all materials needed for the production of raw materials, such
as raw materials. Direct raw material costs can be allocated to specific
products, such as the cost of each raw material.
To
track these direct costs, you will usually choose one of two accounting
methods, "Last In, First Out (LIFO) or"First In, First Out (FIFO).
Indirect cost
Indirect costs affect
the whole company, not just the cost of a product. They are costs, such as
advertising, depreciation, general supplies of your company, accounting
services, etc. They are services and the overall cost of your company, not just
a product. Indirect costs are often referred to as simple overhead.
Management
fees are another name for all the continuing costs of running businesses that
are not directly related to the products that provide services. Indirect costs
can be fixed or variable. Usually, they are fixed costs -- for example, the
rent you pay for the office. Sometimes they are variable. A cost-effective
example uses your electricity or water bill, which can be changed monthly.
Indirect Raw Materials and Indirect Manpower
Raw materials such as
tools, cleaning supplies and office supplies make it possible to produce a
company's product, but they cannot be allocated to just one product.
These
are classified as indirect raw material costs. These costs are usually
variable, because the cost of raw materials required varies with the volume of
production.
The
labor costs that make the production of a product or product possible, but
which cannot be allocated to a particular product, are also classified as indirect
costs. An example of indirect labor costs is the salary of the manager who
manages the entire production operation, not just a production line. Some
indirect labor costs are fixed and other variables are variable. If the salary
is monthly or annual, and does not vary according to production, it is a fixed
cost. If it is production-based, it is variable cost.
For
entrepreneurs, it is important to correctly divide direct and indirect costs so
as to determine, for example, where production costs can be reduced.
Another
important reason for tracking and correctly classifying these costs is that
indirect costs are tax deductible items. Some indirect expenses will be
included in sales costs, business deductions, inventory and other categories. A
correct grasp of these figures will also help improve the operation of
enterprises.
Direct labor budget
Direct labor budget
shows the direct labor cost and the direct labor time required to organize the
quantity in the production budget. The budget time for direct labor is
determined by the relationship between labor and output. Just like the budget
for direct raw materials, you should refer to it. Direct labor cost is a part
of the cost of selling goods.
