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Buhgaltersky Obl_k - Lovіnska LG

9. Rozdіl Obl_k VITRAT DІYALNOSTІ PІDPRIЄMSTVA

9.1. Vitrati pіdpriєmstva, kriterії viznannya, klasifіkatsіya

Vitratami zvіtnogo perіodu viznayutsya zmenshennya aktivіv abo, abo zbіlshennya zobov'yazan scho generally produces up zmenshennya Vlasnyi kapіtalu pіdpriєmstva (for vinyatkom zmenshennya kapіtalu vnaslіdok viluchennya yogo abo rozpodіlu vlasnikami), for the minds, scho shaping can Buti tsі vitrati dostovіrno otsіnenі.

Vitrati viznayutsya vitratami Pevnyi perіodu odnochasno s viznannyam income for otrimannya yakogo zdіysnenі stench.

Vitrati, SSMSC nemozhlivo directly pov'yazati s income Pevnyi perіodu, vіdobrazhayutsya in skladі vitrat of zvіtnogo perіodu Where Money Does stink boule zdіysnenі.

Yakscho asset zabezpechuє obsession ekonomіchnih Vigoda protyagom kіlkoh zvіtnih perіodіv then vitrati viznayutsya Shlyakhov systematic rozpodіlu yogo vartostі (napriklad have viglyadі amortizatsії) mіzh vіdpovіdnimi zvіtnimi perіodami.

Vitratami not viznayutsya:

- Platezhі for contracts komіsії, agentskimi lands that іnshimi analogіchnimi contracts for korist klієnta, principal toscho;

- Poperednya (advance) payment zapasіv, robіt, poslug;

- Repayment of obsession pozik;

- Zmenshennya Vlasnyi kapіtalu pіdpriєmstva in rezultatі viluchennya yogo abo rozpodіlu vlasnikami.

Buhgaltersky Obl_k vitrat pіdpriєmstva zdіysnyuєtsya in dvoh napryamkah: for species dіyalnostі Some of the elements of that.

Obl_k vitrat for species dіyalnostі vіdobrazhaє at scho on SSMSC tsіlі vitrachenі pіdpriєmstva assets. Some of the elements of Obl_k vitrat pokazuє scho specifically SSMSC vitrachenі resources.

Klasifіkatsіya vidіv dіyalnostі, yak vikoristovuєtsya for oblіku vitrat, hovering in Fig. 9.1.

. Klasifіkatsіya vidіv dіyalnostі

Fig. 9.1. Klasifіkatsіya vidіv dіyalnostі

Zvichayna dіyalnіst - whether yak dіyalnіst pіdpriєmstva and takozh operatsії, SSMSC zabezpechuyut її abo vinikayut vnaslіdok zdі d-

takoї dіyalnostі explained.

Operatsіyna dіyalnіst - Basic dіyalnіst pіdpriєmstva and takozh INSHI Vidi dіyalnostі, SSMSC not Je іnvestitsіynoyu abo fіnansovoyu dіyalnіstyu.

The basic dіyalnіst - operatsії, pov'yazanі s virobnitstvom abo realіzatsієyu produktsії (tovarіv, poslug), scho Yea viznachalnoyu metoyu stvorennya pіdpriєmstva that zabezpechuyut mainly Chastain yogo income.

Іnvestitsіyna dіyalnіst - pridbannya that realіzatsіya quiet aktivіv non-negotiable, and takozh fіnansovih іnvestitsіy, SSMSC Je warehouses ekvіvalentіv koshtіv penny.

Fіnansova dіyalnіst - dіyalnіst, yak generally produces to Change log rozmіru i warehouse Vlasnyi that pozikovogo kapіtalu pіdpriєmstva.

Nadzvychaina sytuatsia dіyalnіst - operatsії abo podії, SSMSC vіdrіznyayutsya od zvichaynih i do not vіdbuvayutsya often abo regularly.

Vitrati, pov'yazanі Zi zdіysnennyam operatsіynoї dіyalnostі (operatsіynі vitrati) vklyuchayut: sobіvartіst realіzovanoї produktsії (tovarіv, robіt, poslug) admіnіstrativnі vitrati, vitrati on zbut, INSHI operatsіynі vitrati.

Element vitrat predstavlyaє him sukupnіst ekonomіchno odnorіdnih vitrat.

Some of the elements For operatsіynі vitrati podіlyayutsya on materіalnі, vitrati to pay pratsі, vіdrahuvannya sotsіalnі to come in, depreciation, INSHI operatsіynі vitrati.

Fig. 9.2 representations vzaєmozv'yazok rozglyanutih klasifіkatsіy vitrat operatsіynoї dіyalnostі.

Structure operatsіynih vitrat i їh warehouse Some of the elements of

Fig. 9.2. Structure operatsіynih vitrat i їh warehouse Some of the elements of



 
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