Hello Hugo!
You do account for theoretical social charges in the P&L by function, but they will be reflected in more than one place:
You do account for theoretical social charges in the P&L by function, but they will be reflected in more than one place:
- Manufacturing costs will include Conversion Costs (CC) whose salaries and wages include TSC of 60%
- Distribution costs include salaries and wages with TSC of 60%
- Administrative costs include salaries and wages with TSC of 60%
Hope this helps!