home Economy Економічний аналіз - Болюх М. А., Бурчевський В.З.

Економічний аналіз - Болюх М. А., Бурчевський В.З.

14.16. Оперативний аналіз собівартості продукції

Зміна собівартості продукції on concrete підприємствах, її динаміка lie in a complex of factors, які відображають зусилля колективів, спрямовані на підвищення ефективності виробництва. Оцінка й аналіз собівартості продукції в підрозділах підприємства give information about the effectiveness of the quantitative vitrates. Mi oderzhuemo tsiu іnformatsіyu, ale zabibti neefektivnimi vitratam is no longer possible.

Shchob unikuniti nezazhanyh vtrat і vitrat at the shops, brigades, neobhidno schodenno analizuvati vibrochnichi vitrati, operatively (schogodinno, schokhvilinno) vyavlyati nonacional, zavivi, unproductive vitrati i negajno vzhivati ​​zahodіv for їх usunnenya i zapobinannya so at maybutnyomu.

For vioco vikoristu vuyut so ranks operative analiz vibronic vitrat , tobto system schodennogo vivchennya vidhileni vid vibrochnichogo zavdanya for negaynogo usunenya nedolіkіv i iz zakory, zakvazhayut bezpervnomu i efektivnomu funktsionnuvnyu gospodarskogo complex pidpriemstva. The actuality of the actual vitrates is normative - the guarantee of the plan to the plan for the month, quarter. Necessity of requesting systems of direct-costing, sub-accounting of the costs of post-mortem services, administration of the oblasts of the direct, vitrate zumovlyuyut require vedenya analizu direct vitrates for vidhilennymi. For vedennya operative analizu vikoristovuytsya personal komp'yuteri.

In the shops of the same structural units, the operative analisys vidhileni vid norm zdіysnjut on the pidstavi of the initial documentation of the operational and accounting area, yakі fіksyut vіdhilennya vіd normami, the cause of this vidhilennya and personal vidpovidannist for the first time. Облік actual product release is carried out on підставі рапорів, які schodenno podayayutsya brigadier chi head of the shop. In addition, the foreman of the magazine is a magazine for the virbit, in which I write down the number of products of the product. In the planned economy, the oblast is led by a built-up pessoom of the brigades. On the pidstavi of the initial documents, the warehouse of the property is opened, the pictures of the materi- als, the additions to the registration of the materi- als are normal; For напівфабрикатів - itineraries, декказано кількість напівфабрикатів і details, transferring from the operation to the operation of a license to a business; Actives about marriage, додаткові вимоги; For komplektuchih - the act of marriage, dodatkovi vimogi. Warehouse dodatkovi outfits for nahrauvannya zabobitnoy pay in zv'yazku z vidhilennami vid normal minds, additional payments, vidomosti to pay nadnormovih robot, activists about the marriage of that ín.

Дійовий оперативний аналіз здійснюється замови чекокової розруунків, if you are on the verge of accounting, you can view the chief of the shop as a checkbook for an invoice of products. In the case of books, write down the plans for the vibro- nichi soviwartness iz the retailing for stats, vitrate: material (for types); Pay (main dodatkov); Pavlio that energy service; Depreciation; Vitrati for repairs and equipment; Vitrati on utriannya that ekspluatatsiyu machines і obladnannya; Vitrati on small business; Витрати на охорону праці та ін.

By the oath of production, the head of the shop "extinguishes" the virginity of resources and services. Yak rule, oblik vitrat is conducted by shod, and rozraunki from accounting - schodakadno. У кінці місяця бухгалтерія і Head of the workshop звіряють витрати. Yakshcho vinika is not undamaged by a rewriting for the sake of registers, then by permission of the appraiser of the receipt of the won, to recriminate for the ragoon of the earlier articles in the offense of the approaching month. Якщо є економія, тобто зниження собівартості, shop oderzhuet materіnnu vinogorodu, rozmіr yavії viznachaєtsya kolektivnim agreement. Облік економії і перевитрат it is conducted настосяючим підсумком з початку року.

Ninі znizhennya sobivartostі mozhlove lishe na osnovі postyynogo vdoskonalennya tehniki, tekhnologii i organizatsii vibrobitvva, scho zdіysnayutsya through organizatsiyno-tehnichnі zahodi. Splash of such visits to the site is manifested through the destruction of the norms of vibrotic vitrates on the operations and processes. For the operational management of the process of znizhennia sobivartosti neobhіdna planirnna zmіa vibropnichih norms, weatherproof zі shorichnim plan naukovo-tehnichnyh i organizatsicnyh zahodiv. Operative region, analisys and monitoring of the norms of the norms of the stedenya system for the vikonannnyam і factually, the effectiveness of the visits to the application and the yo pidrozdіlіv from the plan of the scientific and technical and organizational development of the vibrobitvita. To control the violation of the norms, visorovostovu vidpovidnu konstruktorsku i tehnologichnu dokumentitsyu, poііdomlennya about zmіnu trudovikh і materialіnikh norms.

For the operative kerуvannya sobivartіstyu in the shop at vibronichih dilnitsy conduct grupuvannya vidhilen vіd norms and norms of the norms for the miracles of viniknenya, the causes and vinuvattsyami. Grupuvannya conducted schodenno, schodekadno, shmomisyachno for elements of vitrate and statutami kalkulyatsії. Taqiy operational schodenny analіz virobnichih vitrat on mіstsyah їh viniknennya daє mozhlivіst viyaviti vіdhilennya od norms vitrachannya materіalіv, napіvfabrikatіv, komplektuyuchih virobіv, fund zarobіtnoї pay on kozhnіy operatsії zavdyaki operational sposterezhennyu for complex vitratami: on utrimannya th ekspluatatsіyu obladnannya, shops vitratami that іnshimi - in the furrows Zastverzhenih koshtorisiv, and for mental-zminnyh vitration - z urahuuvannam vikonannya plan vipusku produktsii.

Velike znachennya for operative analizu mait termini sposasteryzhen і priinyattya nehokhdnikh rishen. Що раніше надходи повідомлення about відхилення, then it is possible to add to the rescheduling of resources. Unusually, the shkob vikonavtsi knew about vidhilennya vіd norms negayno. For tsogogo korostytsya signaling documents, yakі nako daiyut dozvil on so vidhilennya before the cob of robot, abo pogidomlyayut about them pislya zakincchennya operatsi. At the shop for operational analysis, vitrate on the basics of signal documents, warehouse vidomist vidhilen vid norms, deactivating the cause vinuvatciv vidhilen.

For analizu vikoristan complex vitrate їх actual vitrat poryvnyut with kostorom, in addition, pidrahovuyut vidhilennya sovіvartostі z urahuvanannyam otigu vipusku proizvodstva for rahunok sovno-zmіnnikh vitrat.

Облік зміни norms lead to cobble of rock by a build up pisusskom. Information about the znіnu of norms to be imposed on all rivnі kerуvannya for kozhny day, decade, місяць, квартал, рік. Such an analisis is responsible for the overhead control of the products' production, the same as in the virgin water supply, the technical and technical inputs, the insurance of the sludge of the inventory.