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Tsini tsinova polіtika - Tormosa Yu.G.

3.2. Vitrati and the role of formu

For its most important element is the price є vitrati, like in the form of sobartosti. Ownership - a whole turn in a groovy form of vitality, yakі panyazanі with virobnitsy-tom that realizatsіyu production, goods and service.

Sobіvartіst , as obov'yazkovy element price , відіграє Різну role in її formuvannі. As a rule, production is fixed and regulated, but for the most part there is a large base and base for the identification of a warehouse in the warehouse. With the formulated value of the products, the availability of products is uninterrupted and not specified. The role of self-promotion is limited to showing the lower price, the minimum price of the product, and one of the official certificates. Independently on such a distribution, the region of private products is especially important in value. It’s more correct that the required vitrate is needed to establish the price of the offer, the most important, for the effective effectiveness of the strategic strategy.

Vitrati, which is a part of their own products, can be grouped together for winter signs. Behind the economical vitista, they share the elements, for the most important ones - the calculation of the statistics, the way the weekly see the products - the direct and the indirect ones, the cost of the other. Victory days before the end of the year I can help you to see the results of the business and the business and the introduction of the form of business and business products.

Persha group is both economically one-time-old, like grouping for such elements: syrovina and materials, heat and energy, labor costs, depreciation. This group also allows you to identify the effectiveness and efficiency of the resources and the benefits of viral obligations, and the price of goods. Ale rozpodil vitrat behind an economical zimist practically doesn’t have to be victorious when the number of products selected is limited, the fragments of a single piece are increased by the same number of times.

The principle of vitality for the articles of calculation is based on the principle of the utilization of the most important purposes, which can be clearly seen from the list of managerial nature. Until recently, the warehouse of calculating articles and vitrats that were included before them was regulated by standard regulations for planning, regional and calculation of personal products (work, service), and bulletins that were closed by the Cabinet of Ministers of Ukraine outside of Ukraine. In addition, there is no need for a reduction in the number of new standards for the accounting region, and for the purpose of self-management, we automatically introduce a new plan for the development of a national standard.

Klasifikatsiya vitrat for calculating articles is implicitly tied up with a direct link to that indirectly (invoice). Direct is the price of life, so that you can have an uninterrupted view of the singing appearance of the product, working with it. Until indirectly, it’s necessary to enforce vitrati, so that you can’t get up-to-date on a specific one and then it’s possible to install them on a fixed basis until you’ve installed on a regular basis. As a rule, with such a basis є the summa is direct, direct vitrat abo pay of the main virobic robots.

It is defined in the Regulation (standard) of accounting department 16 “Vitrati”, the collection of products is stored in the highest standards, as well as in the operational department. Virobichnaya sobvartіst revenge direct and that zagalnovirobnichі (indirect) vitrati. To the warehouse of the first group enter direct material Vitrati (the variability of the main materials, the purchases and the complementary goods and the goods); Vitrati for the payment of rights, as it may be directly on the specific products; that direct straight Vitrati (on the social input come in, depreciation of the virobnichnoe possession of the same overhaul repair is skinny).

It’s necessary to enlist vitreous women to engage in virology, who should be obliged to do viral work of such structural facilities, as a workshop, brigade, and dylan. All expenses for managing the property (payment of the property, management for social visits, payment for services, payment of services, amortization, repair and maintenance) ), vitrati for the protection of pracі і, etc.

Clinical vitality claims are permanent and indefinitely indemnified. Prior to the most important winter vitrates, the vitrati should be placed on the control of the virology, as well as being directly proportional to the amount of omnipresent obligations. The main thing is that the vitriety is absolute. Permanent and complementary sales lists are displayed on the basis of the sales list of the singing base (years of work, salary, oaths of duty, direct expenses, etc.). The sum is straight and that of the vitality-assisted vitrates to become the value of virological care.

Prior to the warehouse, indirectly possess the same vitrati, as if with an operational dyalnistyu. You’ll stink at his clerk, go to admin Vitrati, Vitrati to Zbut and the Opera Operation Vitrati. Administrative Vitrati - as well as the best Western Vitrati, as well as servicing and servicing the property (corporate, utilization of the main payments, calls, tolls). Vitrati on zbut pov'yazanі z realizatsіyu production and retrieve vitrati on packaging, payment of local sellers, transportation of products, advertising and other. Virobichnaya sobvartіst that operatsіnі vitrati in the sum to store the sum of sobvartіst products.

Referring to the different ways of group vitrate, if you have a significant price of products, you can fix two methods of the new region: the method of regional vitrats and the method of direct vitrats. The essence of the first method is to fly to the list of your own products, to take revenge on your entire purchase (direct and toll), which is due from the public (Table 3.1).

Table 3.1

INTELLIGENT APPENDIX OF THE VALUE OF THE PRODUCTS BY THE METHOD OF THE REGION OF THE NEW VITRATES

No.

Indicator

UAH

1

Direct vitratis of them:

14-00

mother

5-30

to pay pra

8-00

direct direct vitrati

0-70

2

Zagalnovirobnichі vitratiz them:

12-00

Vitrati on management

4-90

depreciation

3-70

utrimannya and operation of the main concerns

2-60

Intro

0-80

3

Virobnicha sobvartіst (p. 1 + p. 2)

26-00

4

Administrative Vitrati

8-90

5

Vitrati on zbut

3-10

6

Intrinsic Operations Vitrati

1-00

7

Povna sobvartіst (p. 3 + p. 4 + p. 5 + p. 6)

39-00

For a short time, the method є to be able to indirectly (overhead) vitrates for other types of products, which could incorrectly imagine introducing cutaneous virobe to income received.

It is permissible that there are three start-ups of one and the same view of products: A, B, and C. With the product “A”, I’ll be a virobom, as a result of this, there’s a reason for starting on the basis of a forward purchase price of UAH 39. The overwhelming sum of overhead vitrates becomes 500 yew. UAH, as much as possible, on okremі virobi for three bases: I proportionally take the oath of virobnitsva, direct vitrata and pay. For these minds, the rozrakhunok can’t have their own trials of virob guidance over the table. 3.2.

Table 3.2

THE VALUABLE EVENTS OF THE VILLA VIROBIVZA WITH RIZNI BASES TO THE ROSPODILU OF LOFT VITRATES

No.

Indicator

Type of product

Usyogo

A

IN

FROM

abs.

%

abs.

%

abs.

%

abs.

%

1

The oath of virobnitstva, yew. PCS.

10

40

9

36

6

24

25

100.00

2

Direct Vitrati, yew. UAH

140

25

224

40

196

35

560

100.0

from them:

salary of the main virological practitioners

80

fifty

48

thirty

32

20

160

100.0

3

The sum of overhead vitrates, yew. UAH

---

---

---

---

---

---

500

100.0

4

Rozpodil of overhead vitrats (tys. UAH) m_zh virobami proportionally:

oath

200

40

180

36

120

24

500

100.0

direct vitrates

125

25

200

40

175

35

500

100.0

salary

250

fifty

150

thirty

100

20

500

100.0

5

Povna sobvartіst (tys. UAH) for rozpodіlom vitrat proportionally:

oath

340

---

404

---

316

---

---

---

direct vitrates

265

---

424

---

371

---

---

---

salary

390

---

374

---

296

---

---

---

6

Own virobu (UAH) for the sale of vitrate proportionally:

oath

34.0

---

44.9

---

52.7

---

---

---

direct vitrates

26.5

---

47.1

---

61.8

---

---

---

salary

39.0

---

41.6

---

49.3

---

---

---

The results of rozrahunkіv to conduct, which on the skin in most of the maximum and the minimum prices to achieve the highest rozbіnosti, yakі shchodo products "A" naybilshі і become 47.2%. I wish that the skin virobus is wrapped up methodically correctly, but it doesn’t threaten, because I have them є available. Guidance the butt to comprehend, based on the rooted ways to distribute overhead vitrats, it is practically unfeasible to know the optimum compartments і, відповідно, the price віробу.

In the countries with a market economy, the method of straight direct vitrat is widely stalled, which kind of spirals into the "direct costing" system. This system has been coded in the USA in the 30th rock of the last table and won more extensively in the most recent countries of the world with new names. So, in England, the direct-costing system is the region of marginal vitrates, in Austria and Niemechchini is the region of border (part-time) vitrates, but the regional sumy coverage, and in France is the marginal region.

The name of the system is “direct costing,” which means oblast straight vitrat, the vinicle is not vipadkovo. On the right is that on the cob of the night, there were more direct Vitrati insurance, and all of them credited the financial results of the business. Zavdyaki tsomu magnitude zmіnnih vitrats zagіlnitsya zіbіgalsya іz sum sum straight vitrat, scho і gave the name tsіy systemі. Ale at the present time, the direct-costing system is no worse than the region of direct winter vitrats, as well as parts of the winter invoice overheads, which can be said about the intelligence of the name.

The system of direct investment is based on the distribution of overseas vitrates for permanent and winter storage of obsolete virobnitz. Yak vidomo, zi zbіlshennyam abo zmenshhennyam obyag_v virobnitstva zmnіnnі vitrati on a single product oslichatsya steel. Before them lay vitrati on syrovina and materials, heat and energy for technological consumers, pay for viral warriors toschno. Navpaki, permanent vitrati, with a rose for a single product, with a winter loyalty to the law of the world, the secrecy of the same will change. To the warehouse of the post vitamins include depreciation, rent, utility bills, payment of personnel to the management of that and.

The main feature of the direct-costing system is that it’s important to calculate the cost of the product and not to switch on the post-production products to be attributed to the wafer of the abandoned apartment. To this, the method of direct vitrats is also called the method of obmezheno sobartvosti. The area of ​​private participation in the part of the largest number of clauses is not limited to the number of articles, the number of articles needed, the most profitable business, and the need to switch to other services. Such a region is possible to read more information on how to get okrimich virobiv, on how to get the latest (overhead) vitrates on how to get it, because they showed the front rosettes, to finish smart.

The essence of the method of direct vitrats can be but rozkrita tilka on the basis of an intricate sound between vitrates, an oath of virobnitstva and value. That is why practical zososuvannya vznimlyaemy not as a way to visualize the vitrat itself, but as a way to establish a possible price for the product. Yak Bulo is written earlier, post_in_ (invoice) vitrati don’t calculate the calculation. Ale stink at once with a walk to enter the warehouse of the financial indicator, which is called “marginal income”. With a view of the margin income of the last vitamins, the income is indicated in one, more than one, an additional adjustment of the singing price for the goods (Table 3.3).

Table 3.3

INTELLIGENT APPROACH OF RETURNING DIGITALITY BY DIRECT VITRATES METHOD

No. p / p

Indicator

UAH

1

Imovirna tsina virobu

fifty

2

Zmіnnі Vitrati

fifteen

3

Marginal Dohid (b. 1 - b. 2)

35

4

Suma Vitamin

240,000

5

Virobnitstva oath, pcs.

10,000

6

Postin Vitrati for a single product (p. 4: p. 5)

24

7

Sidewalk (p. 3 - p. 6)

eleven

How to give a table, the method of direct vitrats can be repaired at a reasonable price, for which the goods will be sold on the market. To determine the value of the income is a clear margin for the sale of real products, which is to lay down the liability for the sale (sale) of the amount of the marginal income. Marginal dokhid, like the sum of the last vitrats and a little more, I want to be closer, but I’m more active about the effectiveness of the adoption of that Chi вар вар вар вар ц ц ц ц ц. Chim bіlshoyu є value of the marginal income, tim big gain to gain the opportunity to realize a specific virobu.

The value of the margin is to lie down in the same way as the obyagu virobnitstva. For example, with a full release up to 15 thousand. PCS. postitny vitrati for a single product became 16 UAH, and a profit of a limited amount of up to 19 UAH (35 - 16). Navpaki, with padіnnі virobnitstva up to 5 thousand. PCS. postіnі vitrati matured b to 48 UAH, scho called b to zbitkі u rozmіrі 13 UAH (35 - 48) per unit of production. Thus, the guidance of the table. 3.3 the application is not applicable for those with a price of 50 UAH є naikrashchy. For the sake of the treasure, I’ll take a look at the varietal price when there’s a viral oath of virobnitstva.

Let’s take a look at the smart butt, and it’s acceptable, when you need it, you’ll need to familiarize yourself with the price of the product for such minds:

- the grave oath of virobnitstva to become a value between 7 - 20 yew. virobiv;

- The price of the can is fixed at 30 to 60 UAH apiece;

- the sum of the post Vitamin Dorivnaє 240 yew. UAH, and the average Vitrati per unit of production becomes 15 UAH.

Table 3.4

CAN VARIANTI RESTORE CINI

Option

Price Virobu, UAH

Mozhlivy oath sale, yew. PCS.

Viruchka vid realizatsії, yew. UAH (gr. 2 x gr. 3)

Vitrati, yew. UAH

Sideway, yew. UAH (gr. 4 –– gr. 7)

postіynі

Змінні (15 UAH x gr. 3)

turn (gr. 5 + gr. 6)

1

2

3

4

5

6

7

8

1

60

7

420

240

105

345

75

2

fifty

10

500

240

150

390

110

3

40

fifteen

600

240

225

465

135

4

thirty

20

600

240

300

540

60

In addition to the induced variation, it is possible to tear the gadgets, which is the most reliable, the third is the option to fix the price, therefore, we are willing to take advantage of the best way. Znizhennya price up to 30 UAH є underestimated, the fragments of prizes lead up to the winter season. Such a result is about those who have the largest number of incomes for a price of 40 UAH, and to hell with the lower prices, we can’t really just take off an entire oath for sale. Ale vibіr of a specific option to fix the price to lay down the appearance of the most important viral needs and abilities of the first shvidnogo introduction to the party.

Thus, to the positive side, the direct vitrat method can be used to include those that, in the first place, are calculating the Vitra tilka in parts of the most recent quantities significantly simplify the regional and more precise method, but the other is more convenient, that price and speedy reorientation of virobility at the time of the return of the market. You can find it more often in viaducts if you need to have reserves of viral needs, as well as if you need to get more frequency, you need to have more time to get more information.

Among these methods, I have come to grips with singing difficulties, such as being entranced with a rosette, fragments of purely pure and permanent vitrines, and knowing that they are so smart, so much more. By the butt of such vitrates є the variety of telephone exchanges, de-subscription telephone charges become the permanent part of the vitrats, and the payment of the average number of calls - the maximum value. In addition, it’s clear that you’re in a hurry to keep up with the singing intervals when you start up the viral needs, and because of this, you have to pay more attention to the newest way to sing out. Such is the problem of having a chance to choose a special method for transferring to the postal status, to become more obsolete in the practice of managing the region: the method of finding the most accurate points, the method of correlating, the least square method.