How are excise taxes taken into account?
Let's look into the issues of determining the cost of excise taxes. When it comes to goods subject to them, for which special rates are established, the amount of excise taxes is determined by the formula A = OH a x C a ,
Where:
A is the amount of excise taxes in rubles, which is indonesia email database calculated for the selected unit of measurement for the selling price;
ON a — an object that is subject to excise taxes in the selected unit of measurement for a fixed tax on specific goods;
C a is a stable rate per unit of taxable object.
What are the advantages of this method?
The cost-intensive value creation system has five significant advantages:
It is widely recognized and actively used.
Easy to learn even for those new to management.
May be delegated to delegates.
Promotes pricing stability.
Improves the justification of the cost of goods.
What factors need to be considered in manufacturing business?
When manufacturers launch a product, a surprising situation arises: the product has new consumer characteristics that do not always correspond to the costs.
Thus, the first computer ENIAC of enormous size took up a huge space, weighed 30 tons and had 18 thousand vacuum tubes in its design. The machine could only calculate logarithms and solve quadratic equations.
Because manufacturers have difficulty assessing the final properties of a product and finding points of comparison, they have had to resort to the cost method to establish value. Since consumers also have no opportunity to make comparisons, this method of determining price is sometimes effective.
Since each new consumer-useful characteristic of a product requires additional production costs, the costs are usually proportional to the consumer properties of the product. Because of this, it is possible to use a cost-based price fixing method for similar products, but with the ability to take into account the actions of competitors as a whole.