Фінанси підприємств - Філімоненков О.С.

5.4. Normuvannya vlasnih turn-based assets for їх okremimi elements

5.4.1. Розрахунок нормативу власних оборотних активів на сировину, основні матеріали та напівфабрикати

Standard Vlasnyi werewolf aktivіv on sirovinu, osnovnі materіali that napіvfabrikati viznachaєtsya in penny virazhennі breeding vartostі їh odnodobovoї vitrati in zaplanovanomu rotsі on the rate of circulating aktivіv in days:

One-shot silovini vitrinate

De O - one-dose viturate sirovini, materіalіv ta napivfakrikativ, UAH; N-norm of turnaround active, dniv.

Odnodobova vitrata sirovini, materіalіv that napіvfabrikatіv viznachaєtsya dіlennyam vartostі їh rіchnoї (kvartalnoї) vitrati in zaplanovanomu rotsі 360 (90) dnіv.

The norm of circulating aktivіv for dermal view abo for odnorіdnoyu GROUP materіalіv vrahovuє hour їh perebuvannya in the flow, insurance, transport, tehnologіchnomu stocks and takozh hour neobhіdny for vіdvantazhennya, delivery of acceptance that skladuvannya materіalіv.

Підсумовуючи визначені за окремими операціями rates of turnaround assets for the kinds of sirovini, materialitv napivfakrikativ, otrimyut zagalnu normu.

Many zagalnoy standards for vartim single-bottomed vitrati vidpovidnogo type tsinnosti viznachayut normative.

Yakscho naymenuvan sirovini that materіalіv bagato i stink nadhodyat od bagatoh postachalnikіv scho utrudnyuє rozrahunok rates for okremimi її Some of the elements (delivery, priymannya, zberіgannya toscho) viznachayut norm serednomu for vsіma materіalami vihodyachi s factual danih about vartіst їh vitrat in zvіtnomu rotsі that rozmіru The middle litter. When tsomu serednіy zalishok viznachaєtsya on pіdstavі zvіtnih danih the quarter dіlennyam 4 sumi half zalishku on the cob that kіnets rock plus povnі zalishki on the cob II, III IV that kvartalіv. The norm of the days is calculated in the middle of the middle litter of the syrup and the material for the cross-sectional ric on the one-day vitrate in the wood itself. Breeding vartostі odnodobovoї vitrati sirovini that materіalіv in zaplanovanomu rotsі to rate aktivіv werewolves have recently viznachayut standard Vlasnyi werewolf aktivіv for sirovinoyu that materіalami.

Roshraunok norma normativ rozglyaduvanyh vlasnih vokrugnih activeov is induced in tab. 5.2.

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