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Фінанси підприємств - Філімоненков О.С.

5.4.3. Розрахунок нормативу власних оборотних активів на допоміжні матеріали

The norm of the wagons of the turnaround assets on the supplementary materials is to be multiplied by the norms of the stock in days for the vht one-day vitrati, which is determined by the kotorisom vitrate on the virbitnite. With the standard norms for the types of additional materials, it is calculated in the same order, but for the basic materials.

5.4.4. Roshraunk to the norm of the current assets for the reserve

The standard for the reserve of tariffs is calculated by the many norms in days for vartit one-step turnover (vitrati) tariffs for її types.

The rate of turnover of active assets for tarot viznachaetsya zalizhno vid dzherel її nadegodzhennya (way vopotivlya) that order of vicarities. Rozriznyayut tara kupovanu, vlasnogo vibrobitvtva, z poverennyam ta without poverennya.

For a couponable taro, which is recognized for packaging of finished products, the rate of turnover of active assets should be set so on its own, for the syringe, the basic materials and the dunnage of the manufactured goods, the supply of supplies. With the help of the hour, the hour of perebuvannya tariffs in the road, on the warehouse, repair, prominanny, and on-line that insurance stock. The hour is the overstraining of the tariff in the leather station, which is carried out by Rozraunkov (timekeeping). Suma hour perebuvannya Tari in the skin stanii stanovitime norm in the days after the tsim kind of turn-active. On the other hand, the hour for changing the tariff in the road becomes 3 days, on the warehouse - 2 days, for the on-line stock - 15 days, for the insurance - 10 days. Todi zagalna norm for the coupon tara stanovite 30 dniv. The standard for single-stage tariffs for a sum of 5000 UAH is statistime 30 days x 5000 UAH = 150.0 yew. UAH

For the tar of the virgin vibrobitvtva, the vartness of the anchored in the finished products, the norm of the stock is to be understood as the promulgation of the hour in advance of the preparation of the tariff to the packing in the product, it is recognized for vindication.

For taroju, scho nadodit z materialovami і not poveratyetsya postalnikam, the norm of the turnaround active in the hour of perebuvannya of the tariffs from seven materials. Yakshto taka taro vikoristovuvatimetsya in podalshimu, then vrahovuyutsya takozh hour, neobhidny on repairs, sorting out that pidbir її partій.

For taroju, scho pідлягає поверненню norm of the turnaround assets are stored in the hour of one turnover of the tariff, including including the payment of the tariff from the materials to the documents from the bank to the postal supplier of the packaging.

The norm of the turnaround activities for tarotyu zagalom dorivnyuy sumy dobutkiv odnodobovogo turnover (vitrati), the tariff for the species per stock norm in days.