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Фінанси підприємств - Філімоненков О.С.
5.4.2. Rozrdkhunok the norm of the wings of the turnaround assets on the stock of the
Stock the palm on the pidpriemstvaah stlyonyutsya, yak rule, in rozmіrі mіnіmalnih zalishkіv z rayahvannyam zmіn yogo spozhivannya (vitrat) besplannovomu rotsi.
Otzhe, the norm for tsim type of prices viznachaetsya analogously calculated standard for sirovinuyu, basic materials
Table 5.2
Roshraunok normativu vlasnih revolving active sivirovoi sirovanoi ta main materials
Pores. | Pokaznik |
Znachennya |
1 |
Середній річний залиш сировини та матеріалів for the past звітний рік, тис. UAH |
1140.0 |
2 |
Vartіst viturate сировини та матеріалів for the past звітний рік, тис. UAH |
11700.0 |
3 |
One-shot viturate sirovini ta materіalіv in the last-named rock (р.2: 360), yew. UAH |
32.5 |
4 5 |
Norm of turnaround assets (р.1: р.3), днів Vаrість витрат сировини та матеріалів у планинованому році, тис. UAH |
35.0 12600.0 |
6th |
Single-dose vitruate sirovini ta materіalіv at the planned rotsi (р.5: 360), yew. UAH |
35.0 |
7th |
The standard (р.6 х р.4), yew. UAH |
1225.0 |
That by the coupons napivfabrikatami with a hat mnozhennya rozrahovanoї normi reserve in days for the quality of the single-day vitrati on virbnichi and neobrobnichi consumer in the planned rotsi. With this, the standard is to be calculated for all types of plum (krim gas), which should be vikoristovuyutsya on technologicheskі tsilі ta godararski virobnitsvva.
Yaksho pidpriemstvo translated into gas, then stvoiyayutsya fears and reserve a solid that of the riparian paliva.
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