The choice of this or that option has to be dictated by the purposes of management and from these positions, in our opinion, the first is more preferable. In this case control cover all used production resources on this place of emergence of expenses that strengthens extent of influence of the account on process of formation of costs and effectiveness of an internal economic mechanism.
restriction with the indirect expenses arising about this division which have the general for all types of production character and cannot be carried on a separate type of products in the direct way. Direct costs consider by types of production without their generalization in places of emergence of expenses
Administrative control is influenced by environment factors: being of the organization, rule, direction and procedure for management of activity of members of the organization, culture of the organization, environment.
The group of expenses in the directions of an expense shows the maintenance of expenses and feature of organizational structure of the enterprise. In general the group in the directions of an expense is applied to research of reserves of decrease in expenses. In relation to objects of the account and calculation expenses on organizational activity are indirect, and in relation to output constants (part — semipermanent). Distribution of these expenses is made by a technique and as a part of overhead costs.
The main centers of responsibility will organize control in a place of emergence of expenses; the functional — provide control over the expenses which arose in many places, but under the influence of one center of responsibility.
management personnel production divisions; depreciation of buildings, constructions, production stock, the contents and cost of repair of buildings, constructions, stock, costs of providing normal working conditions, costs of career guidance and training, wear of the invaluable and fast-wearing-out stock, etc.