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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