Open Access
Table 1.
Setting Word’s margins.
| Classification feature | Classification elements |
|---|---|
| The relation to the reporting period (or in accordance with the assumption of time certainty of the facts of economic life) | Costs of the past reporting period Costs for the current reporting period Costs of future reporting periods (costs deferred in time) |
| Finishing of the production cycle | Costs related to finished products Costs for semi-finished articles Costs in work in progress |
| Time of validity | Costs for a single production cycle Costs for multiple production cycles |
| Depending on the capitalization or allocation of the reporting period to the profit (by the method of influence on the financial result of the enterprise) | Product costs (Input costs) Periodic or expired (costs per period) |
| By stages of the product life cycle | Costs of pre-production, production and post-production stages |
| Depending on the frequency of formation in production | Current (daily) and one-time |
| Attitude to the formation of cost | Work in progress costs Costs of finished products |
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