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Upravlіnnya vitratami - Greschak MG
5.2. Praktichnі zavdannya i metodichnі Price not specified to їh vikonannya
For danimi Table. 5.1 proanalіzuvati vіdhilennya in vikonannі s plan vikoristannyam gnuchkogo koshtorisu.
table 5.1
POKAZNIKI DІYALNOSTІ PІDPRIЄMSTVA FOR MІSYATS
Pokaznik |
factual |
For up |
Obsyag sale items. |
6500 |
8000 |
Viruchka od realіzatsії, UAH |
435500 |
536000 |
Zmіnnі vitrati, USD from to chislі - virobnichі - on zbut |
287 300 273 650 13 650 |
344 000 329 600 14 400 |
Postіynі vitrati, USD from to chislі - virobnichі - on zbut - admіnіstrativnі |
114 600 68 400 25 200 21 000 |
115 100 69 300 24 800 21 000 |
Prybutok od operatsіynoї dіyalnostі, UAH |
33 600 |
76900 |
Vkazіvka. For rozv'yazannya zadachі mozhna oznayomitisya s butts analіzu vіdhilen s vikoristannyam gnuchkogo budget (koshtorisu) induced in [3 breather. 7.3]. Usі zmіnnі vitrati in tsіy dvoh that the following problems (2 i 3) vvazhati proportsіynimi.
For danimi Table. 5.2 proanalіzuvati vіdhilennya in vikonannі s plan vikoristannyam gnuchkogo koshtorisu.
table 5.2
POKAZNIKI DІYALNOSTІ PІDPRIЄMSTVA FOR THE QUARTER
Pokaznik |
factual |
For up |
Obsyag sale items. |
32500 |
31000 |
Viruchka od realіzatsії, UAH |
1365000 |
1302000 |
Virobnicha sobіvartіst realіzovanoї produktsії, UAH in addition chislі - zmіnnі vitrati - postіynі vitrati |
942 500 801 125 141 375 |
905 200 770 325 134 875 |
Zakіnchennya Table. 5.2
Pokaznik | factual |
For up |
|||
Gross Prybutok, UAH |
422500 |
396800 |
|||
Admіnіstrativnі vitrati, UAH |
74750 |
72200 |
|||
Vitrati on zbut, USD from to chislі - zmіnnі - postіynі |
134 400 44 800 89 600 |
129 900 40 300 89 600 |
|||
Operatsіyny Prybutok |
213350 |
194700 |
For danimi Table. 5.3:
- pererahuvati planovі vitrati on factual obsyag virobnitstva;
- viznachiti result dіyalnostі pіdrozdіlu for pokaznikom vitrat (ekonomіya, perevitrati).
table 5.3
VITRATI shop FOR MІSYATS, UAH
statte vitrat | Planovі vitrati |
Faktichnі vitrati |
Pryamі materіalnі vitrati |
48000 |
50400 |
Pryamі vitrati on zarobіtnіy platі |
24000 |
25200 |
INSHI pryamі vitrati |
12000 |
10800 |
Zagalnovirobnichі vitrati have to chislі - zmіnnі - postіynі |
36 000 12 000 24 000 |
37 200 13 440 23 760 |
Usogo |
120000 |
123600 |
Plan for obsyagom virobnitstva shop vikonav 108%. Perevikonannya Plan Bulo dotsіlnim.
Vіdpovіd:
1. 127.68 tis. UAH;
2. Ekonomіya 4080 UAH.
Pіdpriєmstvo vigotovlyaє zmіyoviki scorched for vannih kіmnat. Norms of direct zmіnnih vitrat one zmіyovik takі:
- materіali (trumpet) - 3 rm. m for tsіnoyu 4.5 UAH per 1 running. m;
- trudomіstkіst - 1.2 Lyudin-Godin, serednya tariff rates established by zgіdno s rozryadami robots - 4 USD per hour.
For mіsyats vigotovleno 2500 Pieces. zmіyovikіv for chogo Bulo purchased i vikoristano 7725 linear meters. m pipes for SSMSC splacheno 33,990 USD. Factuality on vigotovlennya zmіyovikіv vitracheno 2940 Lyudin-Godin, splacheno directly paid for the amount of 12 120 UAH.
1. Viznachiti vіdpovіdnіst directly vitrat on materіali vstanovlenim standards i tsіnam.
2. Viznachiti vіdpovіdnіst directly vitrat on zarobіtnu fee vstanovlenіy trudomіstkostі for serednoї tarifnoї rates.
3. Obchisliti zagalne vіdhilennya factuality directly vitrat od planned (normative).
Vkazіvka. Zagalne vіdhilennya vitrat for Pevnyi resource obchislyuєtsya yak rіznitsya mіzh factuality i planned on vitratami factuality obsyag virobnitstva. Vіdhilennya kіlkіstyu per share (in danomu vipadku - materіali trudomіstkіst i) that tsіnami on Demba (tsіni on materіali i tarifnі rate) obchislyuєtsya for guidance nizhche formulas.
For kіlkіstyu resource:
For tsіnami:
de of - factual Quantity vitrachenogo in natural resource vimіrі;
N f - factuality obsyag virobnitstva from natural vimіrі;
N - norm vitrat resource;
Pa - factuality Cena odinitsі resource UAH ;
Bf - factuality vartіst usogo vitrachenogo resource UAH;
Tspl - planned Cena odinitsі resource UAH.
Vіdpovіd:
1. Zagalne vіdhilennya - 240 UAH, in fact chislі: for kіlkіstyu materіalіv + 990 UAH per tsіnami - 750 UAH;
2. Zagalne vіdhilennya - 120 UAH, in fact chislі: for trudomіstkіstyu - 247.35 USD, payment for serenogodinnoyu + 367.35 USD.
3. Perevitrati - 360 UAH.
For brigade s chotiroh osіb vikoristovuєtsya forms of payment for pratsі spіlnim kіntsevim result. Rozpodіl zagalnogo zarobіtku zdіysnyuєtsya proportsіyno kіlkostі vіdpratsovanih dnіv i koefіtsієntіv trudovoї uchastі (KTU). For mіsyats brigadі narahovano 2722 UAH salary, in addition chislі: vіdryadny zarobіtok - 2067 UAH, Premia collectives team at doderzhannya tehnologіchnoї distsiplіni - 500 UAH, іndivіdualnі extra cost - 155 UAH. In Table. 5.4 imposed danі schodo chlenіv Brigade: Quantity about vіdpratsovanih dnіv, koefіtsієnti trudovoї uchastі, rozmіri іndivіdualnih surcharges and takozh form rozpodіlu zagalnogo zarobіtku mіzh team members.
table 5.4
OBCHISLENNYA ZAROBІTNOЇ PAY CHLENІV Brigade
Team members | KTU for mіsyats |
Vіdpratsovano dnіv |
Quantity KTU-dnіv |
Payment for one-day KTU, UAH |
Salary per vіdpratsovanі KTU-dnі, UAH |
Іndivіdualnі surcharges, UAH |
Salary per mіsyats, UAH |
Petrenko |
1.2 |
20 |
60.0 |
||||
Vakulenko |
1.03 |
22 |
40.0 |
||||
Winter |
0.98 |
18 |
30.0 |
||||
Іgnatenko |
0.95 |
16 |
25.0 |
||||
at once |
1. Rozpodіliti zagalny zarobіtok mіzh team members.
2. Viznachiti for skin pratsіvnika brigade-size vіdryadnoї zarobіtnoї pay i premії.
Vіdpovіd:
1. Petrenko: CP = 834.94; Vakulenko: CP = 771.68; Winter: CP = 599.58; Іgnatenko: CP = 515.80 (USD);
2. Petrenko: APB = 624,00; P = 150.94; Vakulenko: APB = 589.16; P = 142.52; Winter: APB = 458.64; P = 110.94; Іgnatenko: APB = 395.20; P = 95.60 (USD).
Zapitannya
- Nazvіt osnovnі zavdannya control vitrat.
- SSMSC Vidi oblіku poєdnuє in sobі system oblіku vitrat pіdpriєmstva?
- Z'yasuyte sutnіst i scope zastosuvannya operational oblіku.
- Nazvіt spetsifіchnі RISS buhgalterskogo oblіku. SSMSC mozhlivostі nadaє analіtichny buhgaltersky Obl_k for upravlіnnya vitratami?
- In chomu polyagayut upravlіnsky that fіnansovy aspects buhgalterskogo oblіku?
- Shcho Takeo Obl_k randomness? Yogo osoblivostі.
- SSMSC Vidi rozrіznyayut control the frequency of the control operatsіy; after hour zdіysnennya operatsіy of control?
- Z'yasuyte spіvvіdnoshennya vidіv control over rіznimi klasifіkatsіynimi acquaint themselves.
- In chomu polyagaє sutnіst mehanіzmu upravlіnnya for vіdhilennyami?
- SSMSC Je pіdhodi to obґruntuvannya neobhіdnostі doslіdzhen reasons rozbіzhnostey mіzh factuality i planned values pokaznikіv scho kontrolyuyutsya?
- SSMSC perevagi zastosuvannya randomness metodіv for vivchennya vіdhilen?
- Yaka osoblivіst obchislennya planned vitrat on factual obsyag for danimi koshtorisіv?
- In chomu polyagaє spetsifіka control vitrat at BBG "standard cost"?
- SSMSC FORMS i dzherela materіalnogo stimulyuvannya znizhennya rіvnya vitrat?
- On the principles of yakih Got bazuvatisya rozpodіl premії for znizhennya vitrat mіzh uchasnikami danogo sunset?
- Navedіt varіant rozpodіlu premії pіdrozdіlu pіdpriєmstva for ekonomіyu resursіv mіzh members yogo collectives.
Testi
W hover nizhche vіdpovіdey viberіt correctly:
1. Operational Obl_k:
a) spryamovany on konkretnі gospodarskі operatsії;
b) daє zmogu fіksuvati nebazhanі rozbіzhnostі to operatsії cob;
c) vіdobrazhaє characteristics operatsії, SSMSC not fіksuyutsya for іnshih vidіv oblіku;
g) spryamovany on reєstratsіyu Masov, yakіsno odnorіdnih gospodarskih yavisch;
d) Proper Je vіdpovіdі a), c).
2. Prior to the main control zavdan vitrat nalezhat:
a) vіdstezhuvannya dinamіki faktorіv vitrat;
b) zdіysnennya regulyuvalnih zahodіv;
c) analіz vіdhilen in vikonannі planned zavdan;
g) Proper Je OAO All poperednі vіdpovіdі;
d) Proper Je vіdpovіdі a), c).
3. Spetsifіchnimi risami buhgalterskogo oblіku Je:
a) vibіrkovіst;
b) bezperervnіst;
c) sistemnіst;
g) epіzodichnіst;
d) Proper Je vіdpovіdі b) and c).
4. Buhgalterskі rahunki shaping can Buti:
a) Pervin;
b) is synthetic;
c) promptly;
d) randomness;
d) Proper Je vіdpovіdі a) and b).
5. sistemі oblіku vitrat іnformatsіyne core skladayut danі:
a) operational oblіku;
b) oblіku randomness;
c) buhgalterskogo oblіku;
g) operational randomness oblіku;
d) not can be uniquely viznachiti.
6. Chinny in Ukraїnі plan rahunkіv daє zmogu in furrows yogo news:
a) deprivation fіnansovy Obl_k;
b) deprivation upravlіnsky Obl_k;
c) okrіm fіnansovogo th upravlіnsky Obl_k;
g) Operational Obl_k;
d) usі vіdpovіdі Je wrong.
7. randomness Obl_k vikoristovuє for svoїh need:
a) danі buhgalterskogo oblіku;
b) operational danі oblіku;
c) the results of samostіynih sposterezhen;
g) usі poperednі vіdpovіdі Je correctly;
d) Proper Je vіdpovіdі a), c).
8. Verification of the frequency control operatsіy Mauger Buti:
a) One-off;
b) pіdsumkovim;
c) in-line;
g) poperednіm;
d) Proper Je vіdpovіdі a), c).
9. Upravlіnnya for vіdhilennyami bazuєtsya on:
a) the reasons vivchennі absolutely vsіh vіdhilen;
b) vibіrkovomu vivchennі vіdhilen on osnovі viklyuchno ekspertnih otsіnok;
c) vibіrkovomu vivchennі vіdhilen on osnovі viklyuchno otsіnok randomness;
g) nehtuvannі vіdhilennyami;
d) zhodna s vіdpovіdey not Mauger Buti viznana correctly.
10. Bіlshu ob'єktivnіst i chutlivіst zdatny Nadachi:
a) ekspertny pіdhіd;
b) the method of randomness;
c) method sutsіlnogo control;
g) "generally great finger";
d) He can be uniquely vіdpovіd dati.
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