The composition and procedure for writing off indirect costs to the cost price

The article considers the composition and content of indirect expenses accounted for in accounting on accounts 25 and 26. It is emphasized that these costs cannot be directly attributed to the cost of production. The article describes the stages of distribution of indirect costs to the cost price, where the main attention is paid to the reasonable bases of their distribution by objects of calculation. The problem is that different ways of distributing indirect costs can affect the financial result and the correctness of determining the cost of production, which is why much attention is paid to distribution bases. The procedure for writing off general production and general economic expenses is established by the organization independently, which must be fixed in the accounting policy.