Open Access

Table 4.

Grouping Costs by Cost Object

Process Cost Accumulators Cost driver The cost of the process, rub Number of operations
milk Live weight gain total
Depreciation of equipment OS Usage Number 6986917 240 149 389
Transportation Number of parties 3189000 67 45 112
Delivery of materials to the farm Number of deliveries 2111245 98 14 112
Hardware debugging The number of changes, units 8184200 225 53 278
Product quality control Number of control operations 1245784 30 5 35
Total expenses 21717146

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