Фінанси підприємств - Філімоненков О.С.

5.5. Roshraunok the norm of vlasnyih revolving active in the economical method

Economical (consolidation) method rozraunku normative zastosovuyutsya, yak rule, on dyyuchih pіdpriєstvah. Specificity of calculating the standard of the QiM by the method of polygam in that, when you calculate, you do not have to standardize for the elements of the rolling assets, but once the contractual standard for the kin of the planned rock. Він визначається виходячи з діючого сукуногоного нормативу в поточному році, зміни обсягів виробництва та прискорення обігу оборотів active in the planned person.

When calculating the sub contractual norm for the planning of the rik by the economic method of vicorivations, the contractual norm of streaming rock is to be subdivided into two parts: 1) the norm for the statistics of the circulating assets, the rozmіr yakih bezaposednyo zalizhit від зміни обсягів витрат на виробництво (сировина, основні материріали, неверверів виробництво, готоція); 2) the normative for the statistics of the current assets, rozmіri yakih bezposednyo not zalizhat vіd zmіni vitrat on vyrobnitsvu (spare parts for repairing obladnnia, vitrati majbutnіh perіodіv, malotsіnnі t shvidkoznoshuvannі predmeti).

The norm for the revolving assets, rozmіr yakikh to be located in the zmіni obsnyagіv vibrobnitsva, to enumerate many standards for the tsim element of the turnaround assets on the top of the range of the assets of the vibrobitvva, and for the turnaround assets, the rozmіr yakikh not to be located in the zmіni of the vіrobnіtva obshyagіv - Active at 50% of the growth rate of the vibrobitvita.

The sum of the subordinate norm on the payments for the riches for the urahevaniks is calculated to be calculated on the determinations of rozmіr prikorennnya turn of turnaround assets in the planned rotsi.