home Accounting, auditing books Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

7.3. Automation oblіku vitrat on virobnitstvo

Zavdannya oblіku vitrat on virobnitstvo іnformatsіyno pov'yazanі іz sumіzhnimi dіlyankami oblіku i pіdsistemami іnformatsіynoї Sistemi pіdpriєmstva. Lachey Neznachny in obsyazі vihіdna іnformatsіya formuєtsya on pіdstavі Pervin dokumentіv.

Minds funktsіonuvannya ARM accountant oblіku vitrat on virobnitstvo Je formuvannya by car nosіyah neobhіdnoї vihіdnoї Informácie scho vinikaє at rozv'yazannі zavdan s oblіku aktivіv non-negotiable, virobnichih zapasіv, zarobіtnoї pay, fіnansovo-rozrahunkovih operatsіy, oblіku gotovoї produktsії that її realіzatsії. Wuxia tsya іnformatsіya guilty Buti represented in viglyadі єdinoї bazi danih buhgalterskih zapisіv vіdpovіdno to vimog ARM accountant s oblіku vitrat on virobnitstvo.

Process oblіku vitrat on virobnitstvo organіzovuєtsya in viglyadі pevnoї robochem mіsts schemes, yak vіdbivaє vzaєmodіyu rіznih pratsіvnikіv at realіzatsії oblіkovih funktsіy. At Qiu scheme povinnі vhoditi robochі Georeferencing vsіh pratsіvnikіv, funktsіonalnі obov'yazki yakih Pevnyi mіroyu pov'yazanі s Keeping buhgalterskogo oblіku. Before them nalezhat not tіlki individuals SSMSC zdіysnyuyut dokumentuvannya, sistematizatsіyu th uzagalnennya Informácie not tіlki individuals SSMSC vikoristovuyut qiu іnformatsіyu at vikonannі funktsіy buhgalterskogo oblіku i keruvannya and second tehnіchny staff, yaky zabezpechuє decorated dokumentіv, їh arhіvuvannya, vіdobrazhennya toscho.

On robochem mіstsyah buhgalterskih pratsіvnikіv uves complex robіt pov'yazany іz rozv'yazannyam zavdan buhgalterskogo oblіku, in one hour yak for іnshogo funktsії staff pov'yazanі s buhgalterskim oblіkom not Yea i zaymayut basic deprivation Chastain robochem hour. Tom organіzatsіya ARM for such personnel kategorіy dotsіlna deprivation of minds vikonannya on ARM їhnіh mainly funktsіy.

Naybіlsh ratsіonalnim Je rozpodіl Armbouts s oblіku vitrat on virobnitstvo into three categories.

Armbouts oblіku vitrat virobnitstvo on the I category of priznacheno for formuvannya i pіdgotovki pervinnoї Informácie scho formuєtsya bezposeredno on mіstsyah viniknennya Informácie. Armbouts virіshuє zavdannya oblіku vitrat on virobnitstvo, yak stosuєtsya okremih pіdrozdіlіv i dozvolyaє organіzuvati systematically i svoєchasne viyavlennya vіdhilen od Normal minds provoditi operational Obl_k i zdіysnyuvati vnutrіshnіy audit.

On Armbouts II category of kontrolyuєtsya іnformatsіya, oderzhuvana s Armbouts the category of I, virіshuyutsya reglamentnі i zapitnі zavdannya s oblіku vitrat on virobnitstvo in tsіlomu on pіdpriєmstvu.

Armbouts III category of priznacheno for analіzu Robot structural pіdrozdіlіv i pіdpriєmstva in tsіlomu, uzagalnennya Institution danih vitrat on virobnitstvo, zdіysnennya operational control of the Labour vikoristannyam, materіalnih resursіv i penny koshtіv, organіzatsії vnutrіshnogo audit.

On Armbouts s oblіku vitrat on virobnitstvo I zdіysnyuyutsya takі category of works:

"Formuvannya regulatory dovіdkovoї Informácie;

"The introduction of the one control Pervin danih;

"Rozrahunok normativnoї sobіvartostі gotovoї produktsії (vidіv poslug, tovarіv) normativnoї sobіvartostі brakovanoї produktsії;

"Formuvannya danih, otrimanih s іnshih Armbouts i od іnformatsіynoї system about the factuality vitratu virobnichih zapasіv that for іnshimi directly vitratami;

"Ugrupuvannya vitrat for statte;

"Rozpodіl vitrat for ob'єktami oblіku;

"Viznachennya vitrat for Location viniknennya vitrat. In the category of Armbouts I formuєtsya i vіdobrazhaєtsya such vihіdna іnformatsіya:

"Vіdomіst vіdhilen od standards of factuality vitrat on virobnitstvo;

"Vіdomіst analіtichnogo oblіku zagalnovirobnichih vitrat;

"Model analіzu zagalnovirobnichih vitrat.

On Armbouts s oblіku vitrat on virobnitstvo II category of vikonuyutsya takі works:

"Rozpodіl vitrat for ob'єktami oblіku in tsіlomu on pіdpriєmstvu;

"Zakrittya rahunkіv;

"Formuvannya reєstrіv analіtichnogo oblіku for rahunkami;

"Kalkulyuvannya sobіvartostі produktsії;

"Rozrahunok faktichnoї sobіvartostі gotovoї produktsії, robіt i poslug;

"Audit vitrat on virobnitstvo in tsіlomu on pіdpriєmstvu. On Armbouts for oblіku vitrat on virobnitstvo III category of zvazhuyutsya takі zavdannya:

"Analіz vіdhilen factuality vitrat od threading rules pravilnіst vіdnesennya vitrat on vіdpovіdnі virobi, of order, Vidi poslug toscho, viyavlennya reasons i vinuvattsіv vіdhilen;

• skladannya zvіtnostі on rіvnі pіdpriєmstva;

• modelyuvannya vitrat on virobnitstvo;

• Audit gospodarskoї dіyalnostі pіdpriєmstva;

• viroblennya i of acceptance upravlіnskih rіshen s mobіlіzatsії vnutrіshnіh rezervіv.

In іnformatsіynіy sistemі automation oblіku pobudovana such rank. In sistemі realіzovano two main ways to write-downs on direct vitrat virobnitstvo (materіalіv, komplektuyuchih toscho):

• Write-off of standards;

• Write-off without rules.

To write off without rules vikoristovuyut document "Act of write-downs" is the "Act vikonanih robіt". When tsomu counterparty vistupaє spetsіalny yelement dovіdnika "counterparties" - virobnitstvo in karttsі yakogo rahunki vіdobrazhayut rakhunok vitrat on virobnitstvo. Posting in dokumentі write-downs of inventories Got spisuvati s loan rahunka TMC (TMC kartok rakhunok s) debited rahunka "Virobnitstvo" (constant "basic virobnitstvo" abo rakhunok s kartka counterparty "Virobnitstvo").

Pributkuvannya gotovoї produktsії zdіysnyuєtsya for the Relief of the document "Pributkova overhead" s vikoristannyam that same counterparty "Virobnitstvo". Posting in dokumentі pributkuvannya Got vikonuvati pributkuvannya gotovoї produktsії (TMC rakhunok in kartka nomenclature gotovoї produktsії) s loan rahunka "Virobnitstvo".

To properly clear formuvannya dokumentіv s realіzatsії gotovoї produktsії slіd vkazuvati in kartka TMC gotovoї produktsії values ​​MPE yak "basic rate MPE". When formuvannі pributkovih dokumentіv obchislyuvatimetsya scrip MPE for rows. Ale in gospodarskіy operatsії document is not to blame for Buti prisutnya wiring s MPE. In this razі MPE not vikoristovuvatimetsya i matim іnformativny zmіst.

Document "Act vikonanih robіt" (Menu Magazine dokumentіv - Akti vikonanih Works - Introduction of a new) vikoristovuєtsya at realіzatsії poslug іnshim organіzatsіyam abo population that at spisuvannі werewolf aktivіv, neobhіdnih for nadannya poslug (write-off directly at vitrat virobnitstvo).

When vvedennі new document, the system automatic and zapovnyuє pevnі rekvіziti (document number, date, FIRMA, yak nadaє Hotel; pіdrozdіli; counterparty; operatsіya document; the document currency; vikoristovuvanі Plagne rahunkіv; suma gross dohodіv; scrip MPE is the splat; zakupіvelna vartіst TMC). Koristuvach vibiraє MVO (Dovіdniki menu - Structure - Fіrmi - Pіdrozdіli).

Document "Act Write-off" (menu dokumentіv Magazine - Skladskі - Introduction of a new - write-off of the Act). Vіn dozvolyaє vikonati writedowns werewolf aktivіv pіdpriєmstva (tovarіv, materіalіv toscho) s vibrakuvannya that writedowns on virobnitstvo. For write-downs on rіznі rahunki slіd zavoditi rіznih kontragentіv. In kontragentіv writedowns rahunkіv in karttsі counterparty povinnі Buti nastroєnі vіdpovіdno to gospodarskoї operatsії document. Takozh postings from documents can be vikoristovuvati rakhunok vitrat pіdrozdіlu abo constant.

To write off the werewolf aktivіv on virobnitstvo standards for vikoristovuyutsya spetsіalnі dovіdniki Komplektatsіya that document and that outfit on rozbirannya, SSMSC vrahovuyut norms of direct vitrat for virobnitstva odinitsі gotovoї produktsії.

To write off the werewolf aktivіv on virobnitstvo standards for vikoristovuyutsya spetsіalnі dovіdniki for describing goods warehouse (virobu gotovoї produktsії) is the document SSMSC vikoristovuyut Taqiy Opis - Warehouse kit.

Find our order goods abo scho Ready virіb skladaєtsya s komplektuyuchih, Je field in the TMC Type karttsі TMC Where Money Does Got Booty vibrane values ​​set.

Such a TMC Je pіdporyadkovany dovіdnik - Varіanti komplektatsії for robots s Yakima slіd natisnuti Warehouse button set.

Pіslya tsogo have dovіdniku Varіanti komplektatsії for danogo kit neobhіdno make varіanti, zgіdno s yakimi guilty vіdbuvatisya komplektatsіya abo vigotovlennya gotovoї produktsії, іnformativnoyu Je Hosting Project method of komplektatsії. Code Nese dopomіzhny zmіst.

For administration komplektuyuchih scho incoming to the warehouse kit neobhіdno natisnuti Komplektuyuchі button that bring samі komplektuyuchі - їh perelіk, Quantity, pitomu vartіst (vіdsotok in vartostі odinitsі product abo ready virobu) tobto enter іnformatsіyu, zgіdno s yakoyu vіdbuvatimetsya writedowns materіalіv on virobnitstvo odinitsі gotovoї produktsії abo komplektatsіya. In razі Vibor stattі vitrat without zaznachennya materіalu (komplektuyuchogo) scrip danoї stattі bude vіdnesena on sobіvartіst gotovoї produktsії (kit).

Cutaneous komplektuyucha Chastina (materіal, zapchastina, Inshyj virіb) be entered okremim row.

Komplektuyuchі, yak i samі kits, Je dovіdnika Some of the elements of the goods, materіali. For zruchnostі proponuєtsya zavoditi okremі-group folder that komplektіv їh warehouses.

Pіslya zapovnennya dovіdnikіv komplektatsії mozhna pochinati robot s vіdpovіdnimi documents.

Obl_k at zbirannі virobіv s komplektuyuchih. For pributkuvannya gotovoї produktsії іz odnochasnim writedowns materіalіv that іnshih vitrat on її vigotovlennya priznacheny Komplektatsіya document (the menu Magazine dokumentіv - Skladskі - Introduction of a new - Komplektatsіya). When provedennі document komplektuyuchі spisuyutsya Zi warehouse and zіbrany kit (item abo ready Produkciya) pributkuєtsya warehouse.

When vvedennі new document, the system automatic and zapovnyuє pevnі rekvіziti (document number, date, FIRMA, pіdrozdіl-vіdpravnik, pіdrozdіl-otrimuvach, operatsіya document vikoristovuvanі Plagne rahunkіv, scrip for the document).

Rozbirannya virobіv on komplektuyuchі. Zvorotnoyu operatsієyu to document Komplektatsіya Je writedowns іsnuyuchih komplektіv i pributkuvannya їh warehouses. For tsogo document vikoristovuєtsya Rozbirannya kit, yaky formuєtsya zgіdno s varіantom komplektatsії, kіlkіstyu komplektіv. When formuvannі ryadkіv document system obv'yazkovo kontrolyuє zalishok komplektіv on pіdrozdіlі-vіdpravniku that MBO. For rules that zapovnennya vikoristannya document Rozbirannya kit analogіchny Komplektatsіya document. Indirect write-off vitrat.

Obrobka rozpodіlennya vitrat. For rozpodіlennya indirect vitrat on virobnitstvo (narahovanoї salary amortizatsіynih vіdrahuvan toscho) in kіntsі zvіtnogo perіodu vikoristovuєtsya spetsіalna obrobka - Rozpodіlennya vitrat (menu Operatsії - Obrobka - Rozpodіlennya vitrat).

Obrobka daє zmogu sformuvati automatic and wiring buhgalterskogo oblіku debited vibranogo rahunka s loan vibranogo rahunka proportsіyno takozh vibranomu rahunku.

Pid hour formuvannya buhgalterskoї operatsії system vidaє Notification about hіd її vikonannya.

When formuvannі operatsії subkonto rahunkіv vrahovuєtsya okremo. The result vikonannya Je Operatsіya document.

For rozrahunku i formuvannya vitrat scho spisuyutsya on sobіvartіst produktsії for statte vitrat and takozh for viznachennya UNFINISHED virobnitstva formuєtsya "Werewolves vіdomіst". When formuvannі tsієї vіdomostі accountant Mauger vibrato ugrupovannya otrimannya takoї Informácie: on ob'єktu oblіku (of order, virobu that іn.) At stattі vitrat, structural pіdrozdіlu at pіdpriєmstvu at rahunku, subrahunku, code analіtichnogo oblіku. Accountant takozh vkazuє perіod for yaky neobhіdno otrimati іnformatsіyu i rahunka number.

On pіdstavі danoї vіdomostі analіzuєtsya nayavnіst UNFINISHED virobnitstva i dinamіka for neobhіdny perіod. Takozh analіzuyutsya vіdhilennya vitrat od normative i formuyutsya Offers schodo udoskonalyuvannya vitrat on virobnitstvo for statte i directly scho vplivaє on kіntsevі fіnansovі results. In tsіlomu on pіdpriєmstvu accountant zdіysnyuє control statte vitrat s viyavlennyam reasons vіdhilen i faktorіv scho vplivayut on їhnє viniknennya.

For the control of slushnіstyu i povnotoyu rozpodіlu zagalno-virobnichih i admіnіstrativnih vitrat on Armbouts II category of formuєtsya "Vіdomіst zagalnovirobnichih i admіnіstrativnih vitrat" ​​(Yakscho taka vіdomіst іsnuє in іnformatsіynіy sistemі).

Accountant analіzuє i kontrolyuє vitratu koshtіv, spending porіvnyannya s planned pokaznikami yak at kіlkіsnomu, so i have vartіsnomu virazhennі.

Accountant, analіzuyuchi sobіvartіst, viyavlyaє vіdhilennya, proponuє konkretnі come in schodo ratsіonalnogo vikoristannya materіalnih, labor resursіv that koshtіv penny. Dana vіdomіst vіdobrazhaє not tіlki kіntsevі result, and the second promіzhnі danі.

Kerіvniki pіdpriєmstva, mayuchi Taku, іnformatsіyu promptly zdіysnyuyut neobhіdnі korektivi virobnichoї dіyalnostі s metoyu otrimannya naybіlshogo efekta Shlyakhov znizhennya vitrat on virobnitstvo.