Фінанси підприємств - Філімоненков О.С.

5.4.8. Roshraunok normative of vlasnih revolving active on stocks of finished products

Before the finished products, lay the virobi, completed in the vibrobit, take over the technical control and store it. The norm of the turnaround activities on the ditches of the finished products, viznachaetsya yak dobutok rates of active assets in days on the vartitist odnodobo-vigusku product productions in the approaching fate for the vibronichego sobivartisty:

De V - osnag vypusku product production in the IV quarter of the oncoming rock (with rivnerno narostayuchomu viroblnitsva character) for vibro-nichnym sobivartistyu, UAH; Toa - the norm of turnaround assets for the preparation of products, dniv.

The norm of the turnaround assets on the stock of finished goods is stored in such elec- tors: for an hour, for completing a vibrok for post- An hour for packing products; An hour for the decoration of the building of the bank of paid documents. The hour at the designated work is timed out by rozraunka (timekeeping).

With the great product nomenclature, it is allowed to vyokusyayutsya, vyokremlyuyutsya osnovnyi vidrobiov, scho to become 70-80% of the zagalnyh otagu vipusku. For them rozrahovuyutsya srednnozvazhena norm of turnaround assets, yaka potim poshiryuetsya for the whole preparation of products, but perebuvya in the warehouse.

Mnogozhnyam vartosty odnogodobovogo vypusku produkonnoi produktsii, otsinenoi vibrochnichuyu soviwartiistyu in the planned rotsi, on srednjozvazhenuu norm of turnaround activities in days viznachayut norm.