I have touched on several aspects, today it corresponds to the miscellaneous indirect manufacturing costs, which are items that can not be placed either in indirect materials or indirect labor. Such as depreciation, insurance, electricity consumption, water, rent, taxes, maintenance supply.
In addition to the three manufacturing costs, associated costs must be taken into account, such as: maintenance costs, which are the costs corresponding to maintaining inventories over time, these costs also include those due to the obsolescence of materials and those related to storage.
These include insurance, hiring additional personnel if necessary, and interest payments. Types of costs to consider when calculating storage costs.
Within this category we can also touch on ordering costs: They include the costs of materials, printing, administrative support, etc. necessary to process orders. When orders are prepared, costs are also incurred but in this case they are called preparation costs.
We close with the preparation costs, which are the costs corresponding to the preparation of a machine or process to prepare an order, including the time and labor necessary to clean and change tools or instruments.