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The accounting region of the budgetary institutions - Joga R.T.

7.4. Oblіk vitrat і калькулювання has served budgetary installations

7.4.1. Basis oblіk vitrat і калькулювання послуг

The sphere of the intangible vibrokitvva of the people's government, poklikana foster the formality of that pidrtimtsі zdibnost manny to pravtsi, rozvitku fizichnikh і tsennikh zdibnost osobistosti, posiden chіlne misce v sistemy sispilnogo vibrobitvva. The goal is to clarify not by the tsilovimi functions, but by the character of the subordination of the intangible vibrobitvita, the speci fi cation of the result, and by the systemic interpretation, that is the stock of the result (the coryneal effect of the praeci sub'ecta).

In the economical literature, you are presented with a richer product of pratsi galuzey set budgetary spheres. So, we'll see the category s spozhivchoї vartostі, Hotel - tse Especially spozhivna vartіst, korisna yak concrete dіyalnіst, poklikat zadovolniti suspіlnі that osobistі sotsіalno-kulturnі pobutovі required. I look to the ambassador (to the stanovan in the designated area) in the context of the result of the animal life, you can exclaim the yak of the measles efect of the praeci sub'ekta of the sphere of the immaterial virbitnitz. Obviously, I will obey the budgetary guidelines for resolving the dysfunction, I will be spared for the satisfaction of social and cultural benefits (in the sphere of health, sports, sports, social security, culture, and mystery), these other welfare benefits that are constitutionally guaranteed by the state Schodo її gromadyan.

Viznannya suspilstvom korisnostі sgigi became mozhlivim Lisha on the first stages of the development of the Suspil sub-pravicy productive forces. Same spryamovanіst nevirobnichoї dіyalnostі on zadovolennya spiritually sotsіalnih, pobutovih, tobto nepervinnih potreb Helsinki Human, collectives, suspіlstva, spriyala її zaluchennyu to suspіlnogo podіlu pratsі. Vodnochas nevzyaemozamnuvannist obmig zumovlyuet zakonomirny zv'yazok consumer in concrete obizi y vidosinin, sho vinikayut zei drive. Osoblivіstyu Tsikh vіdnosin Je th those scho pokaznik efektivnostі pratsі in nevirobnichіy sferі slіd rozglyadati in ekonomіchnomu that sotsіalnomu aspects, and others, yak usually Got prіoritetne values. Yaksho rozglyadati ruh product materіalnogo vibrobitntsy y system vidosin, scho vinikayut with ts'omu, then vibromnitsu zavzhdi pereduє rozpodilu, obmina, spozhivannu; In this very order, the appearance of the phases of the appearance is stored. In the process of the immaterial virbitnitsva vidosnoni vinikayut abo at the time of nadannya-spozhivannya ambassador (zbіg two phases of the ruhu that realizatsii posts), abo the drive of a specific type of disagreement, but materializuyutsya, and potim sobzhivayutsya. In ostannnomu vipadku obov'yazkovost spozhivannya zabezpechuyutsya nayavnistyu preformovaniye consumer. Taka specifikova videshnos zaschenochnoї sphere, and the self necessary for the alternate indivisual chi suspilnogo popitu na pevnі dіyalnostі, є naslіdkom addition, but the services of the tsikh galuzey nemozhilno robiti "in reserve", nemozhilno spizhivati ​​in bilshy, anizh potrbno, kilkosty, nemozhilno transportuvati, oskilki transportuvannya sgibi Mozhlive lishe yak zmіna mіsceznahodzhenna vikonavtsya. Specificity of the product of the budgetary installation of the tie-in is the folding of the vine-worthiness of the yarn characteristics.

Upprodovzh to finish the trivial period of the consumer in viznachennyi ostannnyh vzagali not boolo. Budgetary establish, otrimuyuchi fіnansuvannya to the budget, vitrachali kosti vidpodіdno to hardened кошторису титків на здійснення відповідного вида діяльності. The problem of permanent nedobinansuvannya, scho realized through the system of understated norms of budgetary financing, and zgodom і doshit stіyky defitsitsatnogo budgetary viklikali need virishennya pitan fіnansovogo zabezpechennya set of science, culture, osvіti, zharoni zdorov'ya tochno. Obviously, і і пропонований varіant - наданя планих державних послуг. In the system of accounting takе rіshennya спричинило posing the virіshennya new methodological vzvdan z z'yazyku neobhіdnіstyu adaptatsіії kategorії vitrat, the cost, calculating the number of people who are in them at the system accounts of the accounting region of budgetary installations.

The ignorant nature of the category is not given to the zmogis addressed to the porviunyuti by the productive forces at the process of giving concrete concessions to the adversary її spozhivachev. Otzhe, poste istriba vyznachit comprehensible vitrate.

Thus, vitrati is itself an exchange of grotesque koshtiv chi zbilshennia creditorskih zobov'azan for otrymannya that povpennennya productive forces sub'ekt dandy. However, simply nadannya formulyuvannya daє uyavlennya about vartisnі characteristics of the service, and then dostovinno zaznacheni kategirії uznattym sovіvartіst ta kalkulyuvannya. Під собівартістю послуг слід розуміти суму витрат установи, що безпосередньо по'язані з наданням послуг.

Собівартість є the basis ціноутворення в цілому та іs the budgetary set zokrema. Viznachennja chi rorajunok sovіvartostі pivnomu product in danomu razi iggi і is itself a calculus . Calculation for an hour at a warehouse, and then vokremlyulyuyut krepodnі t nastupnі kaklulyatsії. Pershy zakladayutsya until the moment nadannya ugig і give yyavlennya about mnіnimalno neobhіdnі vitrati. Before them lay plans, koshtorisnі (project) and normative calculus. Calculation plans can be assigned to the service on the basis of the average planning of the rates for the materials, labor, and resources. Кошторині чи проектні калькуляції, як різновид планових, warehouses on new products of chi on rasovі sgigi. Normative calculations are to be stored for the current rates of vitrality on the inventory, but at the date of the song. In the basis of the current calculating the actual accounts of the accounting region are deposited. Before them nalezhit zvіtna kalkulyatsіya, yaka is itself rorakhunok actually sobivartostі sgig.

Vіrogіdnіst kalkulyatsії in bagatoh vipadkah deposits od Vibor articles vitrat, ob'єktіv oblіku costs i kalkulyatsії, kalkulyatsіynih odinits, metodіv rozpodіlu indirect costs

The nomenclature of calculating is a cross-section of articles, for which there is a calculation of the vitrate. Відповідно до Положення (стандартом) бухгалтерського обліку № 16 "Витрати", затвердженого Наказом Міністерства фінансів України since 31.12.99 № 318, перелік і warehouse of the articles of the calculation is installed in a veneer, install, organizes. Obogalny rozpodil vitrat at the interiors of the realistic service is shown in Table. 7.6.

Table 7.6

WAREHOUSES FOR THE SYSTEM OF NATIONAL STANDARDS

Warehouse viznachennya kalkulyatsіynih articles schodo process nadannya has served the budgetary regulations of the field in the bagatoprofilnost diyalnosty zaznacheniyah sub'ektiv dovdaryuvannya. However, the problem of being able to be divorced in the regions of the ministries is identified, and it is necessary for them to be methodical and efficient in the field of practical applications. Significantly vagomishim і питання випрацювання схеми is included калькуляційних articles at the code of economical classification of types, які є the main display, but regulates the plan for the vicarities of the pristine and the special funds of the budgetary institutions.

Об'єктом обліку витрат виступають місця їхнього утторення, вид однорідних послуг, зокрема установа, основні виробництва, строіні підрозділи (faculties, faculties, відділення installation of health protection, science in the laboratory and тощо), giving vipadkas vibroniche obladnannya, etapi, zamovlennya І т. Ін. Pіd об'єктом калькулювання розуміють окремий вид послуги, певної споживчої вартості (student training, specialty median services). W ob'єktami kalkulyuvannya tіsno pov'yazano ponyattya kalkulyatsіynoї odinitsі, yak yavlyaє him vimіrnik product, scho priynyaty for rozrahunku sobіvartostі vіdpovіdnogo ob'єkta kalkulyatsії. Calculate the number of students per group (Table 7.7).

Table 7.7

CALCULATORY SINGLE SIGNS

For viznachennya sobivartosty vikoristovuyatsya vidpovidny method of calculating the service - sukupnin ability vidobrazhennya, grupuvannya y usagalennnya danyh about spend on nadannya service in the accounting system, yaki zabezpechuyut viznachennya actually sobivartosty product.

The main methods of calculating - pozamnovny ta pretsessniy method obliku vitrat і калькулювання. Sutnist pozamovnogo method polagae u vedenni obliku vitrat on leather zamovlennu chi partiї produkcii, and not for okremimi pidrozdolami i zvіtnymi periody. The protsessny method viznachaet taku procedure, for the anchor all vittraiti zbirajutsja for okremimi pidrozdіlami that processes. The form of the cich method is dubbed by the duma with the forms of virobnitskva - heterogeneous, it is written from the mechanical origin of the self-contained products in the finished product, that organically, for the ready-made product, to be abstracted to a number of post-soviet people who appear in the process.

Zauvazhimo, sho meta zaznachenyh metodіv one ta ta herself - otrimati informatsiyu pro sobivartіst odinnitsi produktsii for tsinotvorennya, prokontrulyuvati vitrati i viznachit pributok. At the same time, meta is accessible in a number of ways, and can be remade by the specialties of such methods in calculating (Table 7.8).

Table 7.8

THE PERIVATIVE CHARACTERISTIC OF THE BOTTOM THAT OF THE LIKELIAR METHOD OF THE CALCULUS

To inform us on the practice of the normative method of the oblast and the calculating of the property, which is characterized by the time, by the leather vibro, on the basis of the normal separation of the norms and koshtorisіv vidatkіv, to be stocked up in the day-to-day calculation of the normative and administrative requirements. Oblik for designating the method of motivation for the principle of norms і vidhilyen, but for the sake of: vitі vitrati to be subordinated to the normative and those for vihdilenni. DANI ABOUT VIDHILENNYA DAYYT ZMOGU KERIVNIKOV UTIYH RIVNIV Priymati Rishennya shchodo kolivan Actually, in the normative, and accounting calculating product virobnitstva dodavannamam up to the normative and personal adherence of sumi vidhilen for skin diseases.

Vidnosno new for vitichiznyanoh practice метод method "direct-kostyong", the sutnist yakogo polagayє in Akumulyatsії schodo sovіvartosty otvygu direct vitrat, and nakladnі vitrati vidnosyatsya bezserededno rahunok realizatsii. I calculate the value of the method of selling goods, selling and forecasting a given product to the product, the overhead of the add-on to the speeded up inventory in the interstitial limits for the installation rates. Zauvazhimo, scho in the institutions, organisatsii for rіznih vidіv produktsії mozhut zastosovuvatis різні method oblіk vitrat калькулювання.

Pererachovany methods є zagalimnymi in syogodennіy sistemi accounting system obku y vikorostvuyutsya pіd hour viznachennya sovіvartost yak produkії, so і robіt ta igg. Проте на відміну від матеріального виробництва, schodo yakogo пітання обліку витрат і калькулювання разроблено до досить резіннія укрнтотовано як theoretically, so і practical, the methodology of the oblіk vitrat та калькулювання has served the budgetary installations perebuvaє per pervinnіі stadії svoі rozvitku.