home Finance Фінанси підприємств - Поддєрьогін А.М.

Фінанси підприємств - Поддєрьогін А.М.

6.2.2. NORMUVANNAYA WORKING COLLARS FOR STRAVENNYI VYROBNICHESKY RESERVES

Виробничі заси створююються на підприємстві for safe storage of the uninterrupted process of viroblntsva and realizatsii production. At the warehouse of the vibrochnyh stock, the nibylshu pitomu vagu maiyut sirovina, materіali i kaputni napivktabrikati.

The standard of werewolves in the stock of stocks is to be interpreted as follows:

H = ON,

De N - the standard of turnaround koshtiv for sirovini, materіalіv і buys napivfakrikativ (ti.UAH);

About - one-year vitrati sirovini, materialov, napivfakrikativ (tis UAH);

N is the norm of the turnarounds (dniv).

One-day vitrachanya sirovini, materіalіv і purchased napіvfibrrikatіv viznachaetsya for kotororizom vitrat on vyrobnitsvto IV quarter of planned rock without vidrahuvannya povorotnikh vidhodiv. Розмір one-day vitrates for nomenklaturuyu sirovini, scho spizivaevatsya, materіalіv і buys napivfakrikatіv rozrahovuyutsya dіlenyam sumi їh vitrate in the IV quarter of the scheduled rock by 90.

Norm of revolving koshtiv stosovino sirovini, materіalіv і buys napivfakrikativ include the following: transport stock; Hour for прийняття, розвантаження, сортування, складування матеріалів; Technological reserve; Current (stock) stock; Guaranteed (insurance) stock.

The transport stock is viznachaetsya yak piznitsya mizh hour perebuvannya vtantazhu in dorozі vіd postachalnik Before spozhivacha ta chasom poshtogo probi розu rorakhunkovyh dokumentov, їh izdelennya vantazhovіdpravnikom і obrobki banks for the mozhodozhdenia postachalnika і spizhivacha.

Application 1.

Hour ruhu vantazhu vid postachalnik before spozhivacha become 20 dniv. Поштовий пробіг документів - 12 днів. The paperwork of the post-graduate and in bank institutions is 4 days. For the cynicism of minds, the transport reserve is dorivnyuє chotiromom days (20-12-4).

For nayavnost kolkostok postalnikilov transport reserve shodo specific types of material tsinosti rozrahovuyutsya yak serednozvazhena size.

Yakshco sirovinina and materiali nadchodyat to spizhivacha rannishe pributtya rozraunkovyh dokumentov (abo tsi processi zbigayutsya in chasі), transportation stock is not installed.

Pidgotovychy stock - tse chas priinyattya, rozvantagzhennya, sortuvannya, zakladuvannya materіalіv.

The technologic reserve includes the hour for the preparation of the work (drying of timber, podribnennya bruchtu, rozkrojuvannya materialov), yakshso stings not є storing partial vibrochnogo cycle. The norm of the technologic reserve is to be specified by the specific skills of the robotics of the cutaneous administration and the triviality of the prepared operations.

Precise reserve - the norm of the turnarounds in a part of the on-line stock to be stored in the frequency of the supply of goods, rivniornost їh spozhivannya v vibrobitnvі. Що частіше вони надходить to the address of the spozhivacha, then the current stock will be less.

At the rate of turning koshtiv, as a rule, include the average current stock in the rozmіrі 50% trivalovі іntervalu mіzh supplies. Intervals of deliveries are to be signed on the basis of agreements with the postal operators, as well as on the actual contributions to the advance for the transitional period.

At different times, if for the units of the norms of the revolving koshtivs in part of the on-line stock of the shodo, the material is visible in the scheduled calendar line of deliveries, the middle interval of the supplies shall be indicated on the date of submission of the actual information. For цього кількість днів у році (360) слід розділити на загальну кількість supply даного вида матеріалів for звітний рік. At rozraunkah the average interval is not to go to the other parties.

Deliveries to a number of postal workers may be subject to payment for a voucher and for the amount of money they reserve in partnerships, but to be segregated for reasons other than transport, the peripartite issuance of quietly paid material supplies by the postponeers, the minds of specific contracts for post- At such times, the average interval between supply and delivery is equal to the average value. For її vyznachennya osnag kozhnoi supplies of syrovinium materіalіv multiplied by the interval from days to the onset of supply and the sum of the collected dobutkiv diljat na zagalny osnag delivery, seizures for rozraunkіv srednnozvazhenogo intervalu.

The application 2.

Roshraunok intermittal supply of goods by means of medium-sized quantities (Table 6.2).

At rozraunok take 4880 (5840 - 960). Serednyozvazheny Іnterval 22 days (109320: 4880).

The rate of turning kostyv to the current stock is 50% of the average of the average, but 11 dn.

Guaranteed (insurance) stock is stolovyovatsya z method zapobіganny naslіdkam mozhlivkh pereobyav in postachannі: pravoshennya minds postavannya abo zatrimka vtanazhu v dorozi; Зміна the postpartner of the lines відвантаження in the interstices, but admitted to the special impulses of post-office or contract. The rate of turning kostyanov on the insurance stock is set, as a rule, in the inter-borders of 50% of the on-line stock.

For materіalіv, scho nadhodyat zі storіv postachalnitskikh і zbutovykh organіzatsіy s delivery by motor transport, insurance stock zdebylshogo not perebachaetsya.

In the overflows of vipadkas, which are caused by the risk of an incompetent approach to materiality, the rate of turnarounds in a part of the insurance stock is reduced by 50% of the turnover of horses to the stock.

On підставі norms of turnaround коштів, charges for warehouses elements, the normative for okremih vidіv, group і in цілому щдо сировини, the basic матеріалів and purchases напівфабрикатів. On pidpriemstvah zagalnaya demand in werewolves kozhta viznachaetsya z dopomogoi rozraunku (Table 6.3).

The application 3.

Sum of revolving koshtiv shchodo sirovini, materіalіv і buys napivfakrikativ dorivnyuet 944,5 yew. Hryvnia, and the average rate of turning koshtiv become 22.3 days (944.5: 42.4).

Prior to the vibrotic stocks, enter takozh dopomizhni materіali, palivo, tara, spare parts, small, shvidkoznoshuvanni prefety, yakі take the fate of the street news and demand to demand the optimal consumption in them.

The standard of werewolf koshtiv shodo dopomizhnih materialov rozrahovuyutsya mnogzhennyam rates on the value of a one-day vitrachanya for koshtorisom vitrates for vibrobitnitsu. Norms for species і groups of additional materіalіv rozrahovuyutsya in this very order, yak і for basic materials.

The standard of werewolves on the pallet is set for all kinds of water (krim gas), but for the technologic purposes, so for the gentlemen's needs of the vibrobnitz. The value of the standard of the turnarounds on the statu is to be determined by the method analogous to the method of drawing the norm of the turnarounds on basic materials.

Rozrahovoychy one-day vitrachanya for statute "Paliva", із kostorisu vitrat on vibrobnitsvu neobhіdіno vіklychiti vаrtіty vаrtіtі gazyi plіivі і dodati vitrati paliva v nekomyslovyh gosdarstvakh, yakshоo tі vitrati not buli vrachovany in koshtorisі vitrat on the basic virbitnitsu.

The standard of werewolf kostyv shodo tar is viznachaetsya mnozhennyam rates, virazhenie in hryvnia, the oath of commodity products in wholesale prices in the planned rotsi.

The standard for retail is for the tariffs: purchased, virgin vibrobitztva i razova tar, yaka nadhodit z materialov i not pідлягає поверненню постачальникам; Yaka pідлягає верненню; Tarny materialy, yakі vrahovuyutsya for statuteyu "Tara."

The rate of turning kostyiv per container is in UAH per 1000 UAH. Commodity products (dlinenyam consumers in turndown koshtah on the packaging in the planned rotsi to the product in the prices of real estate).

The application 4.

The demand in turndown koshtah on the container is rozrahovano in the sum 50 tis. UAH., And the commodity production in the prices of pidpriimstva for the plan of the IV quarter, but for it the demand was calculated in werewolves, it became 14,000 yew. UAH Відтак norm of turnaround коштів on container дорівнютиме 2 грн. 80 kop. For 1000 UAH. Commodity products (50 thousand UAH: 14000 thousand UAH).

The standard for spare parts for repairing machines, tires and transport vehicles is to be deducted from the worn-out areas of the waggons for the entanglement and norms of the wagons.

On silent pidpriemstvah, de deposit of the turnarounds in the spare part of the unfamiliar, and straight pidrahunok perehidnyh zalishkiv ikh hardships, the standard of the turnarounds in the spare parts of the mozhe bouti rozrahovanie enlarged method (vihodachi iz dannii about filling the spare parts for repairing and varosty dyuchogo vibronichego, power obednannya i Transport assets). For that you need to know the middle of the bottoms of the spare parts for the witch-hunters, nepotibnyh, vidnesenih to nediyuchogo obladnannya for zvіtny rik. Далі розраховуть середню ватість діючого виробничого, силовой обладнання і транспортных засобів, виходячи із даних про їхню vrtість на початок і кінець звітного року. Potim viznachayut vartinost spare parts for 1000 hryvnia dyuchogo obladnannya dіlennyam vartostі sreddnyorichnyh actual zalishkiv spare parts for the middle of the vartinst vibropnichogo, power obladnannya i transport zasobiv.

The norm of werewolves is rozrahov taken as a basis rozraunku normativnuyu kostyhnyh koshtiv on spare parts for the planned rik. Tsya norm can be corriged in the ura-havnanyam prodovzhennya strjovіv mіzhremontnih periodov u plannanovomu rotsi.

The standard of turnarounds in the spare parts in the planned way is to be multiplied by the average of the vorticity, power and transportation, and the rate of shifting kostyov for spare parts.

The standard for small-scale ones is the shvidkoznoshuvanni subject to be stored in the warehouse of the station. Malotsinnya shvidkoznoshuvanni predmeti serve, as a rule, less than one rock, i beruchi fate in the process of viroblnitsva, not the objects of prazi. His vartіst on vartіst finished products vony not carry, but in part.

The standard for werewolves for small animals and shvidkoznoshuvanyh objektiv viznachaetsya okremo for kozhno grupi nezalezhno vіd character їh vikoristaniya v vibrobitnjvі: malotsinny i shvidkoznoshovany gospodar's inventory; Spetsialnyaya odayag i spetialny vzuttya; Spetsialniy innstrument i spetsialnyi prishstovanannya; Змінне обладнання; Vibro, the container.

Consumption in turndown koshtah for kozhnoi grupi rozrahovuyutsya for pricelenia reserve on the warehouse in the exploitation. At zv'yazku zim, scho vartitost malotsinnyh i shvidkoznoshuvanykh obektiv, yakі znachayutsya v ekspluatatsii, vіdobrazhaetsya in oblіku mіnus znosu, then, viznachayuchi normative, take in rakhunok 50% їхньої повної вартості. Reshta vartosti recounted for the products of the day and hour of transmission to the warehouse in the exploitation. For viznachennya normativnuyu kostnih koshtiv in the warehouse malotsinnyi shvidkoznoshuvanni predmety vrahovuyutsya їхньою повною вартістю.