Industrial and manufacturing sector
If an enterprise sells its own products, then the costs of their sale appear immediately after release. Commercial expenses include:
shipment of products (packaging, delivery, export customs clearance, insurance during transportation);
transportation;
storage (rent or depreciation of warehouses, wages of storekeepers and loaders);
promotion of products job seekers data package on the market (marketing and advertising, services of intermediary sellers);
deductions to trading organizations;
maintenance of warehouses at points of sale;
wages for salespeople;
contributions to funds;
other expenses similar in purpose.
Procurers and processors of agricultural products
Here the following are considered commercial:
procurement costs;
expenses for maintaining procurement and reception points;
expenses for keeping livestock and poultry at reception points.
Provision of services
Commercial expenses for services are mainly related to promotion.
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The role of commercial expenses in the company
The success of a business depends not least on competent accounting and management of financial results of production activities, which include sales costs. Their influence on business mechanisms can sometimes be very significant and quite diverse.
Production profitability. There is a direct connection here, since by analyzing the dynamics of commercial costs and ways of managing them, one can understand how to improve business efficiency or discover weak points that require increased attention.
Determination of reserves for reducing production costs. Fluctuations in the amount of sales expenses towards an increase or decrease indicate the financial capabilities of different types of activities and variants of manufactured products.
Accounting for advertising costs under the simplified tax system
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Pricing policy. Properly set up accounting of commercial expenses helps to correctly evaluate manufactured goods.
Calculation of economic efficiency if technologies, equipment are being updated, production is being modernized, etc.
Formation of product range. Sales costs help justify decisions on discontinuing certain models or launching new ones.
Leading role in the financial accounting of the organization. It is commercial expenses in the accounting report that are the main indicators.
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Accounting of commercial expens