| Classification attribute |
Factor |
| Cost element |
Business process |
| 1. Material costs |
Main business processes |
Procurement |
The cost of raw materials and materials, purchased components, production services |
| The share of imported components, raw materials, materials purchased for foreign currency |
| The cost of fuel and energy resources |
| Terms of supply of raw materials and materials |
| Others |
| Production |
Production scale |
| Material consumption of products |
| The degree of automation of production processes |
| Standardization of production processes |
| Others |
| Storage |
Qualitative characteristics of warehouses |
| Utilities cost |
| Others |
| Sale |
Qualitative and quantitative characteristics of packaging |
| The cost of packaging materials |
| Others |
| Delivery |
Delivery terms |
| Cost of fuels and lubricants |
| Others |
| Management processes |
Strategic management, financial management, marketing, quality, personnel |
The size of the need for administrative and management personnel in consumables, not depreciable property |
| The cost of such materials and property |
| Others |
| Supporting processes |
Administrative, legal, IT support and communications, security |
The needs of the enterprise related to the maintenance and operation of fixed assets and other environmental property |
| The cost of such costs |
| Others |
| 2. Labor costs |
Basic processes.Management processes.Supporting processes |
Applies to all processes |
Salary intensity of products |
| The level of salaries in the market by category of personnel |
| Cost of living |
| Employee qualifications |
| Number of employees |
| The system of payment and labor rationing |
| Others |
| 3. Insurance deductions |
Basic processes.Management processes.Supporting processes |
Applies to all processes |
The size of the wage fund |
| Number of employees |
| Insurance premium rates |
| Others |
| 4. Depreciation deductions |
Basic processes.Management processes.Supporting processes |
Applies to all processes |
The size of the real and actual needs of the enterprise and its individual divisions in fixed assets for the implementation of processes |
| Initial and book value of equipment |
| Depreciation method |
| Others |
| 5. Other expenses |
Basic processes |
Procurement |
Terms of supply of raw materials and materials according to INCOTERMS |
| Amount of customs duties, port and airfield dues |
| Others |
| Production |
The degree of provision of the enterprise with fixed assets |
| The cost of rental and lease payments |
| Others |
| Storage |
Product dimensions, conditions and terms of storage of raw materials, materials, finished products |
| Others |
| Sale |
Frequency of advertising campaigns, individual events |
| Cost of advertising campaigns and events |
| Others |
| Management processes |
Strategic management, financial management, marketing, quality, personnel |
Organizational structure of the enterprise |
| The level of automation of management decisions |
| Tax system |
| Carrying out and cost of staff training, professional development |
| Others |
| Supporting processes |
Administrative support |
The cost of stationery, postage, telephone and other services |
| Legal support |
Cost of third-party legal and notary services |
| Others |
| IT support and communication |
Cost of IT support and communication |
| Others |
| Security |
Security cost (fire, burglar, etc.) |
| Others |
| Development processes |
Technology development, project management, quality, etc. |
Availability and cost of R&D, test work, work to improve product quality |
| Others |
