Purchase, Change of Stock and Other Operating Consumption
Includes the procurement of commodities and commodities for their acquisition price.
The purchase price will include the amount stated on the invoice plus all additional expenses incurred until the goods are in storage, such as transport, customs, insurance, etc.
The cost of production of the products manufactured by the company itself will be determined by adding to the acquisition price of the raw materials and other consumable materials the costs directly attributable to the product, as well as the part reasonably corresponding to the indirect costs incurred during the manufacturing process.
The variation in inventories is the difference between the initial and final stocks in the accounting year, which are valued at their acquisition price. So when the valuation of the initial stocks is greater than the valuation of the final stocks, this variation must be reflected as an expense.
Other operating expenses
This would include consumption in the exercise of other supplies (other than commodities and raw materials) intended for the production process or used in the provision of service (including elements and assemblies, fuels, spare parts, miscellaneous materials, containers, packaging, office equipment, etc.).
The incorporation of elements and assemblies is understood as those normally manufactured outside the company and acquired by the company to incorporate them into its production process without subjecting them to transformation.
In the case of fuels, only the consumption of energy materials that can be stored will be included.
Spare parts are parts designed to be installed in equipment or machines to replace other similar ones.
Various materials are understood as other consumer materials that must not be incorporated into the manufactured product.