Operating consumption

This heading includes purchases made in the exercise of goods, raw materials and other current acquisitions of goods made to third parties.

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.

For stock valuation, the weighted average cost and the FIFO (first entry, first exit) will be admitted as valuation criteria for homogeneous stock groups.