home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

5.3. Obogalny order of normuvannya vlasnih revolving active pіdpriimstv

Розмір власних оборотних активів, необхідних підприємству для забезпечення нормальної діяльності, вставлюється нормуванням.

Normuvannya is the process of calculating the part of the turnaround assets (reserve that vitrate), the supply of goods for the storage of normal, non-perishable processing of virbitntsva, realizatsii products and roses.

The main zavdannyam normuvannya ─ rozrobka na kozhnomu pidpriemstvіi ekonomichno obryuntovanyh norms and normativv vlasnih revolving activeov, scho obezpechuyut prisokorennya revoluta naeekektivnishe vikoristania materіnnykh i fіnansovikh resursiv.

Normuvannya turnaround activities include a box that is installed on pidpriemstvah special rules for okremimi types of material values, vitrat vibrobitnva tochno, and takozh rozhraunok normativu vlasnih revolving active in a penny virazhennyi on kynets rock, quarter.

The norm is calculated in the established order for the leather type of the turnaround assets in the range of the minimum quantity, which is necessary for the standard design. For some types of turn-active assets, the rate is calculated in absolute values ​​(hryvnia, kopiykah), for the latter - in vidnosnikh sizes (vidotsok).

Norms of turnaround assets for their types of goods are to be scraped off to the leather part of the special compartment before the standard order of the norms of stock of commodity-material prices, solidified by Ministry of Finance of Ukraine Ministry of Economic Affairs of Ukraine from 31 herbs in 1993 p.

Розроблені норми діють кілька років і переглядаються at зміні технології виробництва, номенклатури продукції, що випускається, умов матеріально-технічного постачання.

Normative - tse mіnіmalniy rozmіr vlasnih vokrushnykh activeiv at penny virazhenny, nepohіdnyi pіdpriєmstvu for zabezpechennya normal uninterrupted process of viroblnitsva, realizatsii proizvodstva and rozraunkiv. Normavi vlasnih revolving active maiut urahovuvati consumer pidpriemstva in the assets not for the basic diyalnosti, but for the capital repair of boudinqs, sporud, scho vikonuetsya gospodarskim way, and so for the additional pidpriemstvst these and other services pidpriemstv, scho not perebuvayut on self-balance.

Norma ta normativi is calculated by the storehouse of the special spares for the leather kind of turn-up assets, but is normalized. Viznachayutsya normativi on kynets scheduled rock for okremimi types of turn-active active mnogzhenya norms for the oath (one-day vitrate) normovanii tsinnostyu abo vitrate vibrobitvtva, scho vrahovuyutsya. DANI, neobhіdnі for rozraunku norms and normativs for okremimi elements of the norms of the current assets, take from the views of the accounting position (balance in the table) and tables of the vibro-financial plan.

Normuvannya turnaround activities can be measured using methods: direct rahunku, analitichnym ta method koefіtsієntіv.

The method of direct rahunka polyagae is that the spoiler should be visually recognized up to the normal order of the normative normative for the elements of the active assets, and the sweat dodavanam um sum - the contractual standard.

With the analitical method, the rozhraunok normative for the elements of the active assets is added, and the contractual norm for the planning of the ric is calculated to be the basis for the normal norm in the streaming company, the vibrobitvta voucher (product merchandise obedience) scrolled to the zmіn.

When the method is applied in a keystone, the norm of the wake-up active assets on the riches of the ric is to be increased by the norm, but at the same time, the value of the increment is stored in the planned amount.

Vichoristan of that chi іншого to a method розрахунку to the norm of весних revolving activeіі to be laid down during an hour functііунуняня та економічного становища підприємств. With strict rules, and takozh in the minds of ioh functiovonuvnya for rozraunku normativv vlasnih revolving active in nadotsitsilnis zastosovuvati method of direct rahunku.