Post Production Costs

Costs continue to accumulate after production is done.

Once an item is produced, there is a set of Selling, General & Administrative (SG&A) costs associated with moving the items between warehouses and distribution centers, marketing and selling products and ultimately delivering the products to the end customer.

This spending is pooled from General Ledger accounts by functional or support cost centers and allocated based on rules and drivers and allocated to the activities required to move the product to the customer.