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

14.17. Inner and Spontaneous Analyzed Vitrate

Нині багато підприємств у своєму складі має кілька підрозділів. At the structural stages of the vitrati on the vibro-market of goods, formulate and analize for the methodology, the yaku boulo is rozljanuto early. Krim gagalnoi methods, in structural pidrozdilah yurahovatsya osoblivostі sistemy pokaznikiiv sobivartosty produktsii i vimogi vnutriogospodarskoho gosprozraunku.

In structural pidrozdilah for viznachennya o otsniki sobivartosty produktsii zastosovuyot takii pokazaniki: vitrati per oditnitsu produktsii, for 1 normo-godu, for 1 uah of commodity produktsii and zagalnu sumu soukhovoy sobivartosti. Dinamiku znizhennya sobivartosty obrahovuyot on pідставі витрат на одницю продукції і на 1 грн товарної продукції.

Gosprozraunkovu sovіvartіst of skin pidrozdіlu viznachayut for yogo vlasnimi vitratami without uroakhuvannya vitrat tehnologіchno povzjanyh tsehіv i vitrat na vikoristani napivvabrikati. For otsinki roboti skinny pidrozdіlu take lish ti vitrati, yaki formuyutsya bezsosednyo pіd control yogo labor collective and lie in the actual results of robotics.

Gosprozrauknova vidpodalnist for vitrati pіdrozdіlіv on vyrobnitsu productions viznachaetsya through:

1) the details of the vitrat on the virbitnitsku for the world of vikinennya in the roses of the quiet articles, yaki enter before the state prozrachnukovyy sobivartisti;

2) the fostering of the fiction of the material subject matter and the service (however, the future - in the plan of the visions);

3) established and uktverdzhennyam sistemi vnutrizavodskih vzaemovidnosin: the order vyyavlenya і podannya pretziіy ta sanktsі mіzh gosprozraukhnikimi pidrozdilami i vidobrazhennyam їh gosprozraukunkovі sobivartostі.

DETAILS VITRATUM AND VIDCHILENY VID for the plan for the MISSION of the utilities shall be carried out on the basis of the plastering of the vitrate in the plan for the sowing of the estate with vibrotic pidrozdlyami, visilennia z vlasnih vitrat vartosty details and parts of the vibroks that are held by the cooperative supplies of other pidpriimstv. Tse poleshuyu vyyavlennya reasons і vinuvatstіv vidhilen ta mobіlіzacіy reserveіv zmenshenny sobivartostі produktsii.

Otherwise, the vitrality on the property is to be seized in the type of pidpriemstva, the specialty of it is the technological process and the roses are occupied by the stages of the mozh pidrozdilami.

Products and services, the vitrage of materials, the purchase of goods, completeness, energy can not be included in the state prosecutor's office of the results of the workshops, brigades for the actual production of goods. Actual vitrata of materials is determined for the planned scheduling of inventory.

Vitratu materіalіv pіdrozdіlі pіdpriєmstv zmenshut on vartіst repeatedly vikoristovuvannikh vіdhodіv for actual tsіami іх mozhlivogo vichoristan. The company is respected with respect to the staging of pi-droziliv till utilizatsii vіdhodiv.

Vіdhilennya od norms vitrat materіalnih resursіv scho s Vini utvorilis іnshih pіdrozdіlіv for otsіnki gosprozrahunkovoї sobіvartostі neobhіdno include in gosprozrahunkovu sobіvartіst pіdrozdіlіv-vinuvattsіv, spіrnі power schodo vіdhilen i vitrat rozv'yazuyutsya pid hour spetsіalnogo rozglyadu pretenzіy on zasіdannі ekonomіchnoї komіsії.

Analis is spent for brigade dresses. Відхилення фактичної заробітної плати від планової за винятком pay for simplicity of independent reasons for the brigade of reasons, to be seated in the body of the virbitutty and in the pidrozdіlі, and then be included in the yogo gosporzraunkovu sovіvartіst.

Загальногосподарські витрати не залежать від діяльності підрозділів і в госпрозрахункову собівартість not included. Innrіgospodarky analіz is conducted for giving regional information and operative information, and that yogo zavzhdi rozglyadayut yak operative.