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Фінанси підприємств - Філімоненков О.С.

5.4.5. Розрахунок нормативу власних оборотване активів на запасні частини для ремонту

The standard for spare parts for repairing cars, tiresome and transport vehicles can be calculated by methods: direct rahunku ta enlarged.

Behind the method of direct rahunku vartit 'i kilkist spare parts, neobhidnyh for kapitalnogo and on-line repairs in the planned rotsi, viznachayatsya for kotororisy, sho zakladayutsya for the repair of the views of cars, transport zaobystiv tatyatkuvannya.

However, the method of folding, the redundant norm on the spare part can be done by the enlarged method.

For the enlarged method, the standard is calculated in terms of norms, in terms of absolute values, i varsti machines, tiresome transport means. With the norm of the working assets, the absolute value of the spare parts for the middle part of the filling of the spare parts for the middle of the cars, the transport costs of the tires, and the normative value of the norms (in UAH, kopiykah) on the balance (kopotkovu) vartizhest machines, transport zabotiv tatatkuvannya kynets Planned rock. Roshraunok rozglyaduvannyh normative is indicated in Table. 5.3.

Table 5.3

Розрахунок нормативу оборотних активів на запасні частини для ремонта машин , транспортных засобів та устаткування