Ticket 1 Enterprises (firms) field of activity and its main characteristics

3. Charges of enterprise.
CLASSIFICATION OF MANUFACTURING EXPENSES
After economic elements

• 
  Material charges
  
• 
  Charges on payment of labour
  
• 
  Deduction on social measures
  
• 
  Depreciation of capital assets and immaterial assets
  
• 
  Other charges
  

After the concrete types of charges

• 
  Direct material charges
  
• 
  Charges on payment of labour
  
• 
  Deduction on social measures
  
• 
  Depreciation of production funds and other irreversible assets
  
• 
  General production charge
  
• 
  Administrative costs
  
• 
  Charges on a sale
  
• 
  Other operating charges
  

After participating in a technological process

• 
  Basic costs
  
• 
  Overhead expenses
  

After transfer on the prime price of products price of products

• 
  Direct Costs
  
• 
  Indirect Costs
  

After the degree of dependence on a production volume

• 
  Fixed Costs
  
• 
  Variable Costs
  

Production cost - it the current outlays of enterprise are shown in a money form on their production.
Operating cost - it the current outlays of enterprise are shown in a money form on their production and sale, and also general production charges, on service and management an enterprise.
Complete prime cost (prime price of ordinary activity) - it the combined current outlays of ordinary activity of enterprise are shown in a money form.


Ticket20
1. Financial resources of the enterprise.
Financial resources are the funds and assets that finance an organisation's activities and investments. In simple terms, financial resources are the monies that keep a business operating, and there are several ways a business will raise and use its financial resources.
Financial resources are the funds and assets that finance an organisation’s activities and investments. In simple terms, financial resources are the monies that keep a business operating, and there are several ways a business will raise and use its financial resources. 
Every organisation will have a framework or process in place for planning, organising, directing, controlling, and monitoring its financial resources and activities in order to deliver on the goals of the business. This is known as financial resource management (FRM) or financial management.