Rational imputation of the structure expenses

Abstract

The cost of production absorbs expenses that behave differently in relation to the activity level (variable expenses), whatever the level of activity (fixed or structure expenses) is. The influence of these two categories of expenses is felt on the unitary cost. Cost variation is determined only by changes in activity because the same fixed costs will be distributed to a greater or smaller number of products. Therefore, if the activity level increases, the unitary cost tends to fall and vice versa, if the activity level decreases, the unitary cost tends to increase. To avoid the inconvenience of the unitary cost variation when the activity level changes, a cost above the normal activity was decided to be set. Moreover, this is the one that determines the rational cost of the manufactured product unit.