How to calculate the cost of machinery and equipment production enterprises include which items cost

The cost of machinery and equipment manufacturers can be calculated according to the variety method, the cost items can be set up production costs - the main material costs, auxiliary material costs, labor costs, power costs, manufacturing costs; manufacturing costs - depreciation, amortization costs, labor costs (shop steward wages / benefits / insurance, etc.), labor and insurance costs, transportation costs, postal and telecommunication costs, travel costs, office expenses, etc.; note that the manufacturing costs at the end of the month must be All amortized into each variety of production costs - manufacturing costs under the account, there can be no balance, otherwise the statement is not flat;