Іnvestuvannya - Peresada AA

5.2. Tsіnoutvorennya in іnvestitsіynіy sferі

In rinkovіy ekonomіtsі Cena Je nayposhirenіshoyu ekonomіchnoyu kategorієyu: Won - Penny viraz vartostі tovarіv, poslug, resursіv. For Relief tsіni vimіryuyutsya ekonomіchnі pokazniki obsyagіv virobnitstva i spozhivannya, basically the werewolf fondіv toscho. The role of the minds of market analysis tsіni rіzko vіdrіznyaєtsya od її rolі at tsentralіzovanomu planuvannі national Gospodarstwa. In Persha vipadku Won vistupaє vsezagalnim control processes suspіlnogo vіdtvorennya, vpliv yakogo on dіyalnіst gospodaryuyuchih sub'єktіv dopovnyuєtsya іnshimi regulators SSMSC zastosovuє Power (podatkami, vіdsotkovimi rates, exchange rates, dotatsіyami).

Vartіsna Cena obsyagіv virobnitstva i pіdtrimka ekonomіchnogo order to hodі Oscillations rinkovoї kon'yunkturi zdіysnyuєtsya for Relief Sistemi rinkovih tsіn. Ruh danih tsіn pid vplivom spіvvіdnoshennya popitu i Offers Je basis vihіdnim moment dії rinkovogo mehanіzmu schodo regulyuvannya suspіlnogo vіdtvorennya.

In rinkovіy ekonomіtsі dіyut rіznі Vidi tsіn fallow od spherical obіgu th vidіv realіzovanoї produktsії chi poslug. So, vіdnosinah mіzh pіdpriєmstvami virobnikami-i-pіdpriєmstvami spozhivachami and takozh mіzh pіdpriєmstvami-virobnikami that wholesale zbutovimi organіzatsіyami vikoristovuyutsya tsіni wholesale obіgu. Tse, Perche for everything optovі tsіni for yakimi realіzuєtsya Promyslova Produkciya. Produktsіyu sіlskogo Gospodarstwa Power pridbavaє for zakupіvelnimi tsіnami. In budіvnitstvі for rozrahunkіv for sporudzhenі ob'єkti zastosovuєtsya Cena, yak viznachaєtsya on osnovі koshtorisnoї vartostі budіvnitstva. Spozhivannya goods for the population for realіzuyutsya rozdrіbnimi tsіnami. Rozrahunki Hotel for Transport, Communal and pobutovogo Gospodarstwa zdіysnyuyutsya Especially for tsіnami - tariffs.

Vchenimi-ekonomіstami zaproponovano klasifіkatsіyu tsіn (Figure 5.3), zgіdno s yakoyu stink podіlyayutsya on: rinkovі (svіtova, monopolistic, cartel Offers i popitu) tsіni for pokuptsіv (spozhivcha, wholesale, rozdrіbna, dovіdkova) tsіni virobnika (List, Contract, rozrahunkova) and takozh tsіni statistichnі (serednostatistichna, eksportna, іmportna, more precisely).

Teoretichnі peredumovi organіzatsії tsіnoutvorennya ґruntuyutsya on polozhennі scho Cena guilty zabezpechiti vsіm pratsyuyuchim pіdpriєmstvam mozhlivіst vіdshkoduvannya vitrat on virobnitstvo produktsії, vikonannya robіt abo nadannya poslug, tobto mozhlivіst rozrahunkіv for vikoristanі trudovі, materіalnі i tehnіchnі resources and takozh garantuvati Prybutok, dostatnіy for SPLAT vіdsotkіv for bankіvsky credit rozrahunkіv s Reigning i mіstsevim budget Splat divіdendіv aktsіoneram i, nareshtі, іnvestuvannya rozvitku. Tse - zagalnі PROVISIONS schodo tsіnoutvorennya in vsіh Galuzo Economy, SSMSC pratsyuyut for rinkovih minds.

Klasifіkatsіya tsіn

Fig. 5.3. Klasifіkatsіya tsіn

Іnvestitsіyna sphere s point Zora tsіnoutvorennya Got pevnі osoblivostі. According au-Perche, for viznachennya vartostі budіvnitstva vikoristovuєtsya dvorіvneva tsіn system, yak vklyuchaє the basal koshtorisnu vartіst budіvnitstva i vartіst budіvnitstva scho vstanovlyuєtsya on stadії ukladannya pіdryadnogo contract. The basal koshtorisna vartіst viznachaєtsya on stadії rozrobki design koshtorisnoї dokumentatsії for koshtorisnimi standards i tsіnami. Vartіst budіvnitstva, yak obchislyuєtsya in protsesі ukladannya pіdryadnogo agreement (POA Cena) vrahovuє dodatkovі vitrati zamovnika i pіdryadnika, sprichinenі lіberalіzatsієyu tsіn for rinkovih minds. Otzhe, Cena on budіvelnu produktsіyu near-sovereign sektorі zatverdzhuєtsya zamovnikom (іnvestorom).

Alternatively, in budіvnitstvі mozhut viznachatisya tsіni spozhivchoї odinitsі produktsії (vartіst 1 m2 zhitlovoї, virobnichoї abo zagalnoї ploschі) vartіst one-lіzhko Georeferencing for lіkaren, sanatorіїv; vartіst one landing Georeferencing for cafes, restoranіv, kіnoteatrіv toscho. Tsі tsіni toil vazhlive value at sale budіvelnoї produktsії.

In tretє, tsіni on budіvelnu produktsіyu viznachayutsya іndivіdualnim koshtorisom. The I navіt ob'єkti, sporudzhenі for standard projects, toil rіznu koshtorisnu vartіst for rakhunok mіstsevih vіdmіnnostey: vartіst Marketplace land, land obsyag robіt i nulovogo cycle vitrat on sporudzhennya elementіv virobnichoї that sotsіalnoї іnfrastrukturi toscho.

In the fourth, tsіni in budіvnitstvі vikonuyut scheduled oblіkovі funktsії, Je pіdstava for ukladannya dogovorіv rozrahunkіv i for i Realized works nadanі Hotel and takozh for skladannya zvіtіv.

In p'yate, duzhe digit osoblivіstyu tsіnoutvorennya in іnvestuvannі Je method normuvannya precisely vitrat i planned nagromadzhen, tobto nakladnі vitrati viznachayutsya for zatverdzhenimi standards in vіdsotkah to direct vitrat and planovі nagromadzhennya - at vіdsotkah to koshtorisnoї sobіvartostі robіt (i Sumi directly overhead vitrat ). Perelіchenі osoblivostі tsіnoutvorennya toil suttєvі wadi SSMSC vplivayut on yakіst koshtorisіv.

Uryadov Ukraine postupovo vdoskonalyuє tsіnoutvorennya system іnvestitsіynіy sferі. In 1996 r. zatverdzheno Novi in ​​order tsіnoutvorennya skladі Reigning budіvelnih standards (DBN). Tsey order viznachennya vartostі budіvnitstva scho zdіysnyuєtsya on teritorії Ukraine (DBN IV-16-96), in rozrobleny zv'yazku s held in Ukraїnі groshovoї reform. Procedure vrahovuє novі optovі tsіni on Promyslova produktsіyu tariffs for transportuvannya vantazhіv, tarifnі rate for payment pratsі, postachalnitsko-zbutovі natsіnki. Tsim order vstanovlyuyutsya rules viznachennya vartostі new budіvnitstva, rekonstruktsії i tehnіchnogo pereozbroєnnya of companies, budіvel i sporud vsіh Galuzo Economy of Ukraine for vsіh uchasnikіv іnvestitsіynogo Process Square od forms vlasnostі i vіdomchoї nalezhnostі. Poshiryuєtsya vіn on pіdryadny, gospodarsky i zmіshany Method budіvnitstva, Got obov'yazkovy character for іnvestitsіy, SSMSC fіnansuyutsya for rakhunok sovereign budget sovereign loan for the Reigning of companies i byudzhetіv vsіh rіvnіv and takozh at viznachennі bazisnoї koshtorisnoї vartostі for budіvel, SSMSC fіnansuyutsya іnvestorami non-sovereign forms. When viznachennі dogovіrnih tsіn order Got rekomendatsіyny character.

Rozrobka i zatverdzhennya tsіn on budіvelnu produktsіyu toil svoї osoblivostі. Zokrema, tsіni rozrahovuyutsya in viglyadі bazisnoї koshtorisnoї vartostі on osnovі koshtorisnih rules on budіvelnі robot installation ustatkuvannya and potіm in skladі project zatverdzhuyutsya vіdpovіdnimi authorities zamovnikіv (іnvestorіv). So rank, tsіnoyu okremogo budіvelnogo ob'єkta Je koshtorisna vartіst. Koshtoris - tse sukupnіst normative rozrahunkіv, SSMSC viznachayut vartіst robіt Zi sporudzhennya okremogo ob'єkta that materіalno-tehnіchnі i trudovі vitrati to tsogo.

Potrіbnі pryamі vitrati pratsі, materіalno-tehnіchnі resources viznachayutsya Reigning budіvelnimi regulations to yakih nalezhat normalized vitrat materіalіv, konstruktsіy i parts, normalized vitrat pratsі, normalized vikoristannya budіvelnih machines i mehanіzmіv. Krіm tsogo at viznachennі koshtorisnoї vartostі slіd vrahovuvati vitrati scho pov'yazanі s obslugovuvannyam processes budіvelnogo virobnitstva, zabezpechennyam yogo obіgovimi Costa, fіnansovimi resources. For Tsikh tsіley zastosovuyut i normalized ratios scho zatverdzhuyutsya Holds Kabіnetu Mіnіstrіv Ukraine:

  • normalized amortizatsіynih vіdrahuvan budіvelnih on machines that ustatkuvannyu;
  • normalized overhead vitrat;
  • normalized zagotіvelno-skladskih vitrat;
  • normalized natsіnok postachalnitsko-zbutovih organіzatsіy;
  • normalized planned nagromadzhen.

For priznachennyam, i vikoristannyam methods viznachennya rozrіznyayut koshtorisnu the basal value:

u vsogo budіvnitstva Promyslova pіdpriєmstva, yogo Cherga chi Launch Complex, zhitlovogo quarter toscho;

u okremih ob'єktіv in Yogo skladі - budіvel, sporud, іnzhenernih komunіkatsіy;

u i okremih vidіv kompleksіv budіvelno and assembly robіt.

Fallow od ekonomіchnih Especially i have vitrat zagalnіy koshtorisnіy vartostі budіvnitstva viokremlyuyut three osnovnі groupies vіdpovіdno to tehnologіchnoї structuring іnvestitsіy:

  • budіvelno-montazhnі robot sporudzhennyu budіvel, sporud i vstanovlennyu ustatkuvannya them:
  • vitrati on pridbannya tehnologіchnogo that іnshih vidіv ustatkuvannya, pristosuvan, іnstrumentіv i virobnichogo іnventaryu, neobhіdnih for podalshoї ekspluatatsії zbudovanogo ob'єkta;
  • INSHI vitrati i robot pov'yazanі s pіdgotovkoyu that carrying out budіvnitstva (vartіst doslіdnitskih i design rozvіduvalnih robіt, utrimannya direktsії zamovnika, pіdgotovka ekspluatatsіynih kadrіv maybutnogo pіdpriєmstva, vitrati on vіdvedennyu zemlі pid Zabudova that іn.). Tsya grupa vitrat mayzhe on vsіh Budova becoming 8-10% zagalnoї bazisnoї koshtorisnoї vartostі budіvnitstva i vikoristovuєtsya for analіzu, planuvannya, fіnansuvannya that oblіku іnvestitsіy.

Budіvelnі robots podіlyayutsya into three groups:

  • zagalnobudіvelnі (zemlyanі, kam'yanі, betonnі toscho);
  • spetsіalnі budіvelnі robots (pid ustatkuvannya foundations, tehnologіchnі channel tunelі);
  • sanіtarno-tehnіchnі (vodoprovіd, kanalіzatsіya, Seared, gazopostachannya, ventilation is the іn.).

Before mounting robіt nalezhit uv'yazka i vstanovlennya vsіh vidіv ustatkuvannya s vikonannyam usіh robіt co-current, SSMSC s CIM pov'yazanі and takozh elektromontazhnі that INSHI energopostachalnitskі robots.

Vіdpovіdno to normuvannya practice, scho sklalasya, koshtorisna vartіst budіvelno and assembly robіt skladaєtsya s direct overhead vitrat i planned nagromadzhen. Suma directly overhead vitrat i have pіdsumku daє koshtorisnu sobіvartіst robіt.

Until right vitrat nalezhat: koshtorisna vartіst budіvelnih materіalіv, konstruktsіy i parts, the basic fee zarobіtna pratsyuyuchih, vitrati to ekspluatatsії budіvelnih machines i mehanіzmіv. Suma directly from vitrat koshtorisah mozhna rozrahuvati of the formula:

pryamі vitrati in koshtorisah .

de Orі - Quantity (obsyag) okremih vidіv robіt chi constructively elementіv in odinitsyah vimіru, SSMSC vіdpovіdayut zatverdzhenim roztsіnkam;

ORі - odinichna roztsіnka i -ї robots;

Okі - obsyag constructively elementіv vіdpovіdnih vidіv robіt, vartіst materіalіv yakih not included to odinichnoї roztsіnki;

Ni, Tsі - vіdpovіdno rate vitrat i koshtorisna Cena materіalіv structurally elementіv, SSMSC not vrahovanі in odinichnih roztsіnkah.

In skladі koshtorisnoї vartostі budіvelno and assembly robіt pryamі vitrati stanovlyat serednomu at 75-80%.

Nakladnі vitrati on vіdmіnu od straight without pov'yazanі bezposeredno s tehnologіchnim processes budіvelnogo virobnitstva and priznachayutsya for yogo obslugovuvannya - organіzatsії, upravlіnnya, іnzhenernoї pіdgotovki that zabezpechennya іnshih minds. Nakladnі vitrati podіlyayutsya on Vier groups:

1) admіnіstrativno-gospodarskі - Core i dodatkova zarobіtna board kerіvnikіv, spetsіalіstіv i sluzhbovtsіv; vіdrahuvannya on utrimannya vischoї organіzatsії; vitrati on vіdryadzhennya; INSHI vitrati (Poshtova-telegrafnі, kantselyarskі, utrimannya primіschen);

2) vitrati on obslugovuvannyu vsіh pratsyuyuchih - dodatkova zarobіtna board pratsyuyuchih; vitrati on sanіtarno-pobutove obslugovuvannya, receptionists pratsі i tehnіku BEZPEKA; vneski on sotsіalne strahuvannya; vіdrahuvannya profspіlkam on fіzichnu culture is the cultural Masov robot;

3) to the company profile vitrati robіt on budіvelnih Marketplace - utrimannya storozhovoї that pozhezhnoї receptionists; vitrati on proektuvannya tehnologії that organіzatsії robіt; utrimannya virobnichogo іnventarya (in-line repair, instal lment timchasovih nontitular budіvel sporud toscho i); amortizatsіyu i Flow repair ustatkuvannya The Teaching kombіnatіv i laboratorіy on viprobuvannyu materіalіv i virobіv; vitrati on NAUKOVO-doslіdnu robot and takozh pіdgotovku ob'єktіv to zdachі in ekspluatatsіyu;

4) INSHI nakladnі vitrati - vikonannya vazhlivih zavdan, utrimannya redaktsіy bagatotirazhnih newspapers that іn.

Traditsіyno nakladnі vitrati normuyutsya EYAD ways: budіvelnі robots - at vіdsotkah od direct vitrat; on montazhnі - at vіdsotkah od osnovnoї zarobіtnoї pay pratsyuyuchih.

Planovі nagromadzhennya vіdpovіdno to DBN peredbachayutsya in koshtorisah on budіvnitstvo ob'єktіv in rozmіrі 30% od sumi i directly overhead vitrat. Pong time s ekonomієyu od znizhennya sobіvartostі budіvelno and assembly robіt skladayut zagalny Prybutok od zdachі budіvelnoї produktsії zamovnikam.

Koshtorisnі rozrahunki conductive for okremih kinds robіt, ob'єktah i budіvnitstvu in tsіlomu. The basal koshtorisna vartіst scho tsomu at viznachaєtsya, vіdobrazhaєtsya vіdpovіdno at local, ob'єktnih koshtorisah i koshtorisnomu rozrahunku Institution.

Basis for skladannya dogovіrnih tsіn Je zatverdzheny in order vstanovlenomu Institution koshtorisny rozrahunok, rozrobleny in skladі design koshtorisnoї dokumentatsії, yak proyshla Sanitary and Epidemiological.