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Tsіni that tsіnova polіtika - Tormosov YG

3.2. Vitrati that їhnya role in formuvannі tsіni

For svoїm values ​​bunt Elements tsіni Je vitrati, SSMSC vistupayut in formі sobіvartostі. Sobіvartіst - tse virazhenі in groshovіy formі vitrati pіdpriєmstva, SSMSC pov'yazanі s virobnits-Twomey that realіzatsієyu produktsії, tovarіv that poslug.

Sobіvartіst, yak obov'yazkovy yelement tsіni, vіdіgraє rіznu role in її formuvannі. Yakscho on produktsіyu vstanovlyuyutsya fіksovanі abo regulovanі tsіni, in tsomu razі sobіvartіst - vihіdna base tsіni i Je basis for viznachennya in її skladі pributku that іnshih elementіv. When formuvannі vіlnih tsіn sobіvartіst produktsії bezposeredno їhnіy rіven not viznachaє. Role sobіvartostі zvoditsya before scho Won pokazuє bottom Mezhuyev, mіnіmalnu tsіnu product Yea i one іz chinnikіv її viznachennya. Nezvazhayuchi on takі rozbіzhnostі, Obl_k sobіvartostі produktsії Got especial value in tsіnoutvorennі. Proper viznachennya vitrat neobhіdne for vstanovlennya tsіni Offers i, naygolovnіshe for viroblennya efektivnoї tsіnovoї strategії pіdpriєmstva.

Vitrati scho incoming to sobіvartostі produktsії, shaping can Buti zgrupovanі for rіznimi acquaint themselves. For ekonomіchnim zmіstom vitrati podіlyayutsya on okremі Elements for tsіlovim priznachennyam - on kalkulyatsіynі stattі for vіdnesennya way to okremі Vidi produktsії - on the one pryamі nepryamі for obsyagami virobnitstva - on the one postіynі zmіnnі. Vikoristannya rіznih pіdhodіv to rozpodіlu vitrat daє zmogu viznachiti result dіyalnostі okremih pіdrozdіlіv pіdpriєmstva that їhnіy vnesok in formuvannya sobіvartostі that pributkovostі viroblenoї produktsії.

Persha grupa ob'єdnuє ekonomіchno odnorіdnі vitrati, SSMSC grupuyutsya Some of the elements of such: sirovina that materіali, palivo that energіya, zarobіtna fee, depreciation toscho. Tacke grupuvannya daє mozhlivіst viznachiti efektivnіst vikoristannya resursіv that viyaviti їhnіy vpliv on obsyagi virobnitstva and zvіdsi i on tsіni tovarіv. Ale rozpodіl vitrat for ekonomіchnim zmіstom vikoristovuєtsya not practical when viznachennі sobіvartostі odinitsі produktsії, oskіlki їhnіy boxed rozpodіl mіzh virobami zumovlyuє nevisoky rіven dostovіrnostі Informácie.

In osnovі grupuvannya vitrat for statte kalkulyatsії lezhit principle їhnogo rozpodіlu for tsіlovim priznachennyam, zgіdno s Yakima vidіlyayutsya virobnichі vitrati upravlіnskogo nature. Until recently hour warehouse kalkulyatsіynih articles that vitrat, scho were up to them, reglamentuvavsya model provisions planuvannya h, i oblіku kalkulyuvannya sobіvartostі produktsії (robіt, poslug) SSMSC boule zatverdzhenі Kabіnetom Mіnіstrіv Ukraine for okremimi Galuzo. In zv'yazku s tim, scho tsі tipovі position of slit privedenі not have to vіdpovіdnіst vimog novih standartіv buhgalterskogo oblіku, skin pіdpriєmstvo samostіyno Veda Obl_k vitrat on pіdstavі new plan rahunkіv i vimog Natsіonalnih standartіv.

Klasifіkatsіya vitrat for kalkulyatsіynimi statte nerozrivno pov'yazana s їhnіm rozpodіlom on pryamі that nepryamі (nakladnі). Pryamі - tse vitrati, SSMSC shaping can Buti bezposeredno vіdnesenі on Pevnyi view produktsії, robіt chi poslug. Before Indirect nalezhat vitrati, SSMSC not shaping can Buti bezposeredno vіdnesenі on konkretnі virobi i to rozpodіlyayutsya mіzh them vіdpovіdno to vstanovlenoї on pіdpriєmstvі bazi rozpodіlu. Yak rule, with such a bazoyu Je zagalna scrip directly vitrat abo zarobіtna board mainly virobnichih robіtnikіv.

Zgіdno s position (standard) buhgalterskogo oblіku 16 "Vitrati" sobіvartіst produktsії skladaєtsya s virobnichoї sobіvartostі that vitrat, SSMSC pov'yazanі s operatsіynoyu dіyalnіstyu. Virobnicha sobіvartіst mіstit pryamі that zagalnovirobnichі (nepryamі) vitrati. Prior warehouse pershoї groupies incoming pryamі materіalnі vitrati (vartіst sirovini that basic materіalіv, purchase i komplektuyuchih napіvfabrikatіv that іn.); vitrati to pay pratsі, SSMSC shaping can Buti directly vіdnesenі on konkretnі Vidi produktsії; that INSHI pryamі vitrati (narahuvannya sotsіalnі to come in, depreciation virobnichogo obladnannya that yogo precisely repair toscho).

Before zagalnovirobnichih nalezhat vitrati scho pov'yazanі s virobnichoyu dіyalnіstyu such structural pіdrozdіlіv pіdpriєm-tion, yak shop, team, dіlyanka. Tse vitrati on upravlіnnya virobnitstvom (payment pratsі aparata upravlіnnya pіdrozdіlіv, vіdrahuvannya on sotsіalnі come in, payment sluzhbovih vіdryadzhen that іn.), Depreciation mainly zasobіv zagalnovirobnichogo priznachennya i vitrati on їhnє utrimannya, ekspluatatsіyu repair that Orenda, komunalnі Hotel (Scorched, osvіtlennya, vodopostachannya ) vitrati on receptionists pratsі t i. e.

Zagalnovirobnichі vitrati podіlyayutsya on postіynі i zmіnnі fallow od zmіni obsyagu virobnitstva. Before zmіnnih zagalnovirobnichih vitrat nalezhat vitrati on upravlіnnya virobnitstvom, SSMSC zmіnyuyutsya proportsіyno directly to zmіni obsyagіv dіyalnostі.Postіynі - tse vitrati, the absolute value of yakih zalishaєtsya nezmіnnoyu, abo zmіnyuєtsya Neznachny at zmіnі obsyagu virobnitstva. Postіynі that zmіnnі zagalnovirobnichі vitrati rozpodіlyayutsya on Vidi produktsії chi robіt s vikoristannyam pevnoї bazi rozpodіlu (Godin robot salary obsyagi dіyalnostі, pryamі vitrati toscho). Suma is the direct zagalnovirobnichih vitrat becoming virobnichoї sobіvartostі value.

Prior warehouse indirect nalezhat takozh vitrati, SSMSC pov'yazanі s operatsіynoyu dіyalnіstyu. Pong, in his Cherga, podіlyayutsya on admіnіstrativnі vitrati, vitrati on zbut that INSHI operatsіynі vitrati. Admіnіstrativnі vitrati - tse takі zagalnogospodarskі vitrati, SSMSC pov'yazanі s obslugovuvannyam pіdpriєmstva that upravlіnnyam him (zagalnі korporativnі, utrimannya aparata upravlіnnya that basic zasobіv, phone reception, obov'yazkovі platezhі toscho). Vitrati on zbut pov'yazanі s realіzatsієyu produktsії i mіstyat vitrati on packaging, payment pratsі prodavtsіv, transportuvannya produktsії, advertising that іn. Virobnicha sobіvartіst that operatsіynі vitrati in sumі skladayut Povny sobіvartіst produktsії.

Spirayuchis on rozglyanutі Method grupuvannya vitrat at viznachennі tsіni produktsії mozhna zastosuvati two methods їhnogo oblіku: method oblіku Povny vitrat i method oblіku directly vitrat. The essence of the method of Perche polyagaє in rozrahunku sobіvartostі odinitsі produktsії, yaky mіstit in sobі OAO All sukupnі vitrati (pryamі that nakladnі), scho s pov'yazanі її virobnitstvom (tab. 3.1).

table 3.1

UMOVNY butt VIZNACHENNYA SOBІVARTOSTІODINITSІ PRODUKTSІЇ BY OBLІKU Povny VITRAT

Nedolіkom tsogo method Je umovnіst rozpodіlu indirect (overhead) for vitrat okremimi views produktsії scho Mauger wrong vіdobrazhati vnesok skin virobu to income pіdpriєmstva.

Pripustimo scho pіdpriєmstvo vipuskaє three odnorіdnі Vidi produktsії: A, B i C When tsomu Produkciya "A" yakraz bude tim virobom, Povny sobіvartіst yakogo on osnovі poperednogo rozrahunku viznachena rіvnі to 39 UAH. Zagalna scrip overhead vitrat becoming 500 tis. UAH shaping can Buti vіdnesenі SSMSC on okremі virobi for troma bases rozpodіlu: proportsіyno obsyagu virobnitstva, direct vitratam that zarobіtnіy platі. For Tsikh minds rozrahunok mozhlivoї sobіvartostі troh virobіv sightings at the table. 3.2.

table 3.2

VIZNACHENNYA SOBІVARTOSTІ OKREMIH VIROBІVZA RІZNIMI BASELINES ROZPODІLU overhead VITRAT

Result rozrahunkіv svіdchat, scho on cutaneous virobіv mіzh s i Maximum mіnіmalnimi rіvnyami tsіn Je dosit іstotnі rozbіzhnostі, SSMSC schodo produktsії "A" naybіlshі i stanovlyat 47.2%. The I Hoca sobіvartіst skin virobu obґruntovana methodically correctly truncated'm not zrozumіlo, yak train them іz Je dostovіrnoyu. Guidance butt svіdchit, scho on osnovі rozglyanutih sposobіv rozpodіlu overhead vitrat practical nemozhlivo Know optimally sobіvartіst i, vіdpovіdno, tsіnu virobu.

In kraїnah s rinkovoyu ekonomіkoyu widely zastosovuєtsya method oblіku directly vitrat, yaky spiraєtsya to "direktkostіng" system. Tsya zapochatkovana system in the United States in the 30 Rokach passed stolіttya i Nabeul poshirennya in іnshih kraїnah svitu pid rіznimi titles. So, in Anglії system "direct kostіng" - tse Obl_k Margin vitrat in Avstrії that Nіmechchinі - Obl_k of boundary (chastkovih) vitrat abo Obl_k sumi pokrittya have Frantsії - Margin Obl_k.

Hosting Project system "direct kostіng", scho th oznachaє Obl_k directly vitrat, vinikla not vipadkovo. Right in the fact scho on Pochatkova etapі її zastosuvannya in sobіvartіst zarahovuvalis deprivation pryamі vitrati and OAO All INSHI spisuvalisya on fіnansovі result pіdpriєmstva. Zavdyaki tsomu zagalna magnitude zmіnnih vitrat zbіgalas іz sumoyu directly vitrat, scho i gave titles tsіy sistemі. Ale in teperіshnіy hour system "direct kostіng" ohoplyuє not deprivation Obl_k directly zmіnnih vitrat and takozh i Chastain zmіnnih overhead vitrat scho svіdchit about deyaku umovnіst її titles.

System oblіku directly vitrat bazuєtsya on rozmezhuvannі zagalnih vitrat on postіynі that zmіnnі fallow od obsyagu virobnitstva. Yak vіdomo, Zi zbіlshennyam abo zmenshennyam obsyagіv virobnitstva zmіnnі vitrati on odinitsyu produktsії zalishayutsya steel. Before them nalezhat vitrati on sirovinu that materіali, palivo that energіyu tehnologіchnih to require payment on zarobіtnu virobnichim pratsіvnikam toscho. Navpaki, postіynі vitrati have rozrahunku on odinitsyu produktsії, Zi zmіnoyu obsyagu virobnitstva TER zmіnyuyutsya, zokrema, s yogo pіdvischennyam takі vitrati zmenshuyutsya. Prior warehouse postіynih vitrat incoming depreciation, orendna board komunalnі Hotel, payment pratsі upravlіnskogo personnel that іn.

Golovna osoblivіst system "direct kostіng" polyagaє in fact scho kalkulyuvannyu pіdlyagayut tіlki zmіnnі vitrati and postіynі not vklyuchayutsya to sobіvartostі produktsії i spisuyutsya for rakhunok otrimanogo pributku. Tom methods of direct vitrat nazivaєtsya takozh method obmezhenoї sobіvartostі. Obl_k sobіvartostі tіlki in chastinі zmіnnih vitrat zumovleny not stіlki Bazhanov Quantity skorotiti articles skіlki neobhіdnіstyu viyaviti naybіlsh rentabelnі virobi, dwellers on the go perevazhno їhnє virobnitstvo. Taqiy Obl_k daє mozhlivіst chіtkіshe otsіniti pributkovіst virobnitstva okremih virobіv, oskіlki vіdnesennya postіynih (overhead) on vitrat їhnyu sobіvartіst, yak tse showed poperednі rozrahunki, dosit umovne.

Sutnіst method of direct vitrat Mauger Buti rozkrita tіlki on osnovі nerozrivnogo zv'yazku mіzh vitratami, obsyagom virobnitstva that tsіnoyu. Tom yogo practicality zastosuvannya rozglyanemo not yak sposіb viznachennya sama vitrat and yak pіdґruntya for vstanovlennya mozhlivoї tsіni on produktsіyu. Yak Bulo vkazano ranіshe, postіynі (nakladnі) vitrati not pіdlyagayut kalkulyuvannyu. Ale stink at once pributkom s incoming to the warehouse fіnansovogo pokaznika, yaky nazivaєtsya "Margin dohіd". Shlyakhov vіdnіmannya od marginal income postіynih vitrat viznachaєtsya Prybutok i, vіdpovіdno, dotsіlnіst vstanovlennya pevnoї tsіni on goods (Table 3.3.).

table 3.3

UMOVNY butt DOTSІLNOSTІ VSTANOVLENNYA TSІNI method of direct VITRAT

Yak svіdchat danі tablitsі, the method of direct vitrat pochinaєtsya s mozhlivoї tsіni for yakoyu bude prodavatsya goods at the market. Dotsіlnіst zastosuvannya tsіni viznachaєtsya rіvnem pributku od realіzatsії produktsії, yaky deposits od obsyagu її virobnitstva (sale) is the magnitude of marginal income. Margin dohіd, yak scrip postіynih vitrat i pributku, daє Hoca i priblizne, ale ob'єktivne uyavlennya about efektivnіst of acceptance of chi іnshogo varіanta tsіni. Chim bіlshoyu Je value of margin income, team bіlshy Prybutok obsessed pіdpriєmstvo od realіzatsії particular virobu.

The amount of deposits pributku takozh i od obsyagu virobnitstva. Napriklad at zbіlshennі Key infrastructure to 15 tis. PC. postіynі vitrati on odinitsyu produktsії have become used to UAH 16, and Prybutok vіdpovіdno zrіs bi to 19 UAH (35 - 16). Navpaki at padіnnі virobnitstva to 5 tis. PC. postіynі vitrati zrosli used up to 48 UAH, scho prizvelo used to zbitkіv rozmіrі from 13 USD (35 - 48) to odinitsyu produktsії. So rank, guidance from the table. 3.3 butt slit svіdchit not about those scho Rate 50 USD Je naykraschoyu. For tsogo treba rozglyanuti kіlka varіantіv tsіni at rіznih obsyagah virobnitstva.

Rozglyanemo umovny butt i pripustimo scho pіdpriєmstvu potrіbno viznachiti tsіnu on produktsіyu for such minds:

- Mozhlivy obsyag virobnitstva becoming a value in the furrows 7 - 20 tis. virobіv;

- Cena od Mauger Buti vstanovlena 30 to 60 UAH per share;

- Suma postіynih vitrat dorіvnyuє 240 tis. UAH, and zmіnnі vitrati on odinitsyu produktsії stanovlyat 15 UAH.

table 3.4

MOZHLIVІ VARІANTI VSTANOVLENNYA TSІNI

Porіvnyuyuchi navedenі varіanti can zrobiti visnovok scho nayvigіdnіshim Je tretіy varіant vstanovlennya tsіni, to scho pіdpriєmstvo otrimaє naybіlshy rozmіr pributku. Znizhennya tsіni to 30 UAH Je nedotsіlnim, oskіlki prizvede to rіzkogo padіnnya pributkovostі. Taqiy result svіdchit about those scho nasichennya popitu vіdbulosya tsіnoyu for 40 USD i to clear znizhennya tsіni vzhe not Mauger іstotno vplinuti on zbіlshennya obsyagu sale. Ale vibіr particular varіanta vstanovlennya tsіni deposits od nayavnostі vіlnih virobnichih bearing-down abo mozhlivostey schodo їhnogo Shvidky Introduction to dіyu.

So rank, to positive storіn method of direct vitrat mozhna vіdnesti those scho on au-Perche, kalkulyuvannya vitrat tіlki in chastinі їhnіh zmіnnih values uniquely sproschuє Obl_k i pіdvischuє tochnіst rozrahunkіv, and in another, Tsei method daє zmogu vіdnayti efektivnі kombіnatsії vitrat, obsyagu that i tsіni Shvydko pereorієntuvati virobnitstvo in vіdpovіd on zmіni rinkovoї kon'yunkturi. Yogo vikoristannya naydotsіlnіshe in vipadkah, if іsnuyut reserve virobnichih bearing-down, and takozh todі, if postіynі vitrati vіdshkodovuyutsya in tsіnah scho vstanovlenі on Pevnyi Basic Quantity virobіv and formuvannya tsіn on osnovі directly vitrat zdіysnyuєtsya tіlki for dodatkovogo obsyagu produktsії.

Mіzh note vikoristannya tsogo method pov'yazane s Pevnyi trudnoschami, SSMSC zumovlenі rozpodіlom vitrat, oskіlki okrіm purely postіynih that zmіnnih vitrat, іsnuyut zmіshanі tipi so zvanі umovno-postіynі, abo umovno-zmіnnі vitrati. Butt such vitrat Je vartіst Phone ROZMA de abonentska telephone charges becoming postіynu Chastain vitrat and payment mіzhmіskih peregovorіv - їhnyu zmіnnu value. Krіm of іsnuyut vitrati, SSMSC zalishayutsya postіynimi in Pevnyi furrows zavantazhennya virobnichih bearing-down, and potіm Zi zmіnoyu obsyagіv virobnitstva stribkopodіbno zrostayut stink znovu i stayut nezmіnnimi in Pevnyi іntervalі. Such a problem Mauger Buti virіshena Shlyakhov vikoristannya spetsіalnih metodіv rozpodіlu vitrat on postіynі that zmіnnі scho zastosovuyutsya in praktitsі upravlіnskogo oblіku: nayvischoї method that naynizhchoї tochok, korelyatsії method, naymenshih kvadratіv.