Question

Из перечисленных затрат фирмы выделите те, которые относятся к постоянным и переменным? 1. Амортизация 2. Покупка сырья 3. Зарплата рабочих 4. Аренда помещения 5. Плата за электроэнергию 6. Плата за материалы 7. Зарплата бухгалтера 8. Плата за транспорт для перевозки сырья 9. Налог на имущество фирмы 10. Налог на прибыль

Answer 1

Постоянные-амортизация, аренда, плата за эл.энергию, з/п бухгалтера, налоги
Переменные-покупка сырья,плата за материалы, з/п рабочих,Плата за транспорт для перевозки сырья 

Answer 2

Classification of Costs as Fixed or Variable

When considering the listed expenses of a company, it's important to distinguish between fixed costs and variable costs.

1. Amortization - Amortization is a non-cash expense that represents the reduction in value of intangible assets over time. It is typically considered a fixed cost as it does not vary with the level of production or sales.

2. Purchase of Raw Materials - The purchase of raw materials is a variable cost, as it directly varies with the level of production. As production increases, the cost of raw materials also increases, and vice versa.

3. Wages of Workers - The wages of workers can be classified as a variable cost, as it directly relates to the level of production. As more workers are needed for increased production, the cost of wages increases, making it a variable expense.

4. Rent of Premises - The rent of premises is generally considered a fixed cost. It remains constant over a certain period and does not fluctuate with the level of production or sales.

5. Electricity Charges - The payment for electricity can be classified as a variable cost. It varies with the level of production and usage of machinery. As production increases, the electricity charges also increase, making it a variable expense.

6. Payment for Materials - The payment for materials can be considered a variable cost, as it directly relates to the level of production. As more materials are used for increased production, the cost of materials also increases, making it a variable expense.

7. Accountant's Salary - The accountant's salary is typically considered a fixed cost. It remains constant over a certain period and does not fluctuate with the level of production or sales.

8. Transportation Charges for Raw Material - The payment for transportation can be classified as a variable cost. It varies with the level of production and the amount of raw material being transported. As more raw material is transported for increased production, the transportation charges also increase, making it a variable expense.

9. Property Tax of the Company - The property tax of the company is generally considered a fixed cost. It remains constant over a certain period and does not fluctuate with the level of production or sales.

10. Profit Tax - The profit tax is typically considered a fixed cost. It is based on the company's profits and is not directly related to the level of production or sales.

In summary, the classification of the listed expenses as fixed or variable costs is as follows: - Fixed Costs: Amortization, Rent of Premises, Accountant's Salary, Property Tax of the Company, Profit Tax - Variable Costs: Purchase of Raw Materials, Wages of Workers, Electricity Charges, Payment for Materials, Transportation Charges for Raw Material

These classifications are based on the general principles of cost accounting and financial management