The economics of agrarian applications - Andriychuk V.G.

6.3. Grupuvannya operatsionnykh vitrat for ekonomichnimi elements that stat. Understanding the gross vitrate

Unfamiliar to the great riznomanitnost operatsionnykh vitrat, bagatoz of them are characterized by pevnyu ekonomichnoy odnoridnistyu. Sukinnnost ekonomichno odnoridnih vitrate nazivayut elementom vitrate. Відповідно to the standard 16 "Витрати" виділяють такі елементи операційних витрат:

  • Material vitrati;
  • Vitrati for payment of wages;
  • Відрахування на соціальні заходи;
  • Depreciation;
  • Інші операційні витрати.

Prior to the material, the vitrite is connected with the production of the promyslovyi and Sylskopodarsky pokhozhdenia, but is viscous for agrarian applications in the process of agro-industrial vibrobitvtva in the presence of new varieties of spirits. Tse, nasampered, vitrati na nasinya, feed, palinov-mastilnі materialy, dobriva, otrutokhimikati, pidstilku, spare parts, podbannya iinstrumentu, pristroїv i nshikh zasobіv i podіtіv pracі, on zabezpechennya pratsіvnikіv spetsіalnym odyagom, vzuttyam, zahisnimi zasolami.

Prior to materialnye vitrat takozh vidnosyat budivelnі materіali, taru і tarny materіali, kupіivelnі napivvabrikati that komplektuchi virobi, dopomizhnі ta іnshі materialіali.

Specific type of material vitrates - vitrati pіdpriєmstv to pay for the work and to serve the vibronic character, as well as to be viewed by third parties and those organisations. It is important to take part in agrarian programs, to pay attention to such types of services to third parties, yak kapitalniy repair of tractors and technical equipment, introduction of additional services, cultural and technical robots, transport services, transportation of wagons to the teritory. Набуває поширення і such kind of service, yak zdіysnennya okremih technologicheskih operatsi with vibrobnitvyі vidpovіdnih vidіv sіl'skogoospodarskoї produktsії, control over the product yakіstії тощо.

In the process of virbitnitsa agrarian assistance, bagatos kostyiv vitrachayut to pay prači. Naybіlsha prіponeka pripadaє na bogodnu і dodatkovu zabobitnu fee (inclusive ії індексацію) працівників, I will calculate for vіdryadnymi rozіnkami, tariff rates that the amount of salaries zgіdno з прийнятими on підприємстві systems to pay праці. In the rock of economical crisis, natural payment for money was extensively enriched. Vona include in the main payment in the interstices, but do not transfer the price of the part.

For the registration of the material nature of the rules on the skin of the property, the premiums and surcharges to the tariff rates and wages for the robot at the present hour, the robot in the shkidlivi and the important instincts, and the ponadnorm robot are to be established. To be paid extra is an important part of the effective organization of labor. By the method of closing the frames of the agrarian pidprychimstva vyplachyutt takozh one-time vinigorod for vyslugu rockyv (extra charges for the experience of robotics for the phach on the dowry). Taki vinigorodi, yak і payment for a robot for vihіdnі ta sacred days and for ponadnormovu robot, rozglyadayutsya yak warehouses for the payment of wages. Until a whole element, vitrate is vidnosyat vyplaty for the so-called titular hour: payment of premium vidpustok, payment of interruptions, povyazyannyh z vikonannyam sverhivnyh obovyazykov neobyazhennyam obovvyazykovy medichnyh oglyadіv, tochno. Potrbno takozh pam'yatati, scho payment of personal rights to social and cultural mortgages, yaki perebuvayut to the balance pidpriemstva, vitrati on the spent zdorovchih zahodіv not included in the production of products, and bawl for the rahunok pribudku pidpriemstva.

Znachnu part in the structure of vitrat pidpriemstv zaimayut vidrahuvannya na sotsialny come. Pony zdіysnoyutsya is very important for the establishment of legislation norms. Until such vitrits include vidrahuvannya pensyne zabezpechennya і na sotsіalne inshanya, fears vyiski vipadok bezrobitsya, vidrahuvannya on індивідуальне страхування personnel підприємства та на інші соціальні заходи.

Element "Amortization" is formed for a raunch of depreciation in the main assets, intangible assets of those non-current active assets.

To give a wide range of vitarates to be included in the Element "Inksiinstveni vitrati". For its own economical zmistom stinks can not budi vidnesenni to zhodnogo z rozglyanutih elementov vitrat, and then through its rіznorіdnіst obetsyaetsya in samostіynu grupu vitrat. Tse, - okpriprod, vitrati on the services of call, on vidryadzhennya, fee for rozraunkkovo-kasovo obesgovovuvannya tochno.

Grupuvannya vitrat for ekonomichnimi Elementy maie velikie znachennya analizu opreditsynoi dіyalnі pіdpriєmstva. Yakshto rozrauvati the absolute value of the skin element cich vitrate for the production of the food in the dirty wines in the dinamic and prosthetic for the animals, then it is possible to finish the work on the management of management in all the yogi regions.

By the method of obvirantovogo viznachennya і vsebіchnogo analiza sobivartostі on the skin type of the product all the operatsiinі vitrati grupuyut after stat. Перелік і warehouse articles калькулювання виробничої собівартості продукції (робіт, послуг) кожне підприємство встанолює самостійно. Agrarian pidpriemstvam recommended grossly operativni vitrati for such stati (Table 6.1).

Table 6.1

GRANULED VITRAT FOR STATTUM

Stati vitrate

Have roslinnitz

У тваринництві

At additional vibrobitvah

In pidbozhnyh promises virobnitsvah

Vithrati for payment of prac- tices with social nerahuvannami

+

+

+

+

Насіння і садиний матеріал

+

Dobriva

+

Pile up the whistle of Roslyn and Tvarin

+

+

Feed

+

Сировина і матеріали (без спиротних відходів)

+

Robots and servants

+

+

+

+

Vithrati for repair of neoborotnyh active

+

+

+

+

Інші витрати на утримання основних засобів

+

+

+

+

Загальновиробничі витрати

+

+

+

+

Інші витрати

+

+

+

+

Unproductive vitrati (in the region)

+

Analiz vitrat for stati daє zmogu viyaviti reservation їх skorochennya і dosyagnenya zavdyaki tsiomu vishchoe efektivnostі vibrobnitsva.

Understanding the gross vitrate . Крім обліку витрат, before the standard of the accounting region 16 "Vitraty", receivables in the method of viznachennya pributku for obodotkutvannya obkloslyuyut і so zvanі valovі vitrati. Mehanism is such a viznachennya peredbacheny Law of Ukraine "About the entry of zmіn to the Law of Ukraine" About obodotkuvannya pributku pidpriemstv "(dated 22.05.1997 р.).

Валові витрати виробництва та обігу vіznachayutsya tsim law yak be-yakі vitrati platniku podatku u groshovіy, materіalnіy abo nemeterіalnіy formi, zdіysnyuvanyh yak vozmotratsіya vartosty goods (robot, oglu), yakі pribayutsya abo vogotovlyayutsya such platnikom a payment for the ighe podalshogo vikoristanya v vladsniy gospodarkіy diyalnosti.

To the warehouse, the high-grade vitrate is included, whether it be yaki vitrati, razlichi (naharkhovi) by the extension of the zvitnogo periodu zv'yazku z pіdgotovkoyu, organizatsiyu, vedennyam vibrobitvtva, realizatsii sistemy (robot, obesg) and oprichnoi pratsi. Tse - basic warehousing of high-value vitraits be-yakogo pidpriemstva, in the number of agrarian.

Slid zaznachiti, sho valovi vitrati rozglyadayutsya z positsії maibutnogo obodotkuvannya pribudku pidpriemstva, that up to the warehouse is included і soі okremі vidatit, sho not miyut nichogo spilnogo s productive (korossnimi) vitratami, peredbacheniem tehnologijeju i organizatsiєyu vibroitnitsva produkcii. The stock of such vitrates can be summed up with hopelessness zaborgovanosty at different times, if you have not come in by the stroke of the cich borgiv have not given the result, and such sums are zaborgovanosti, according to some fixed lines of prescription. Yak bachimo, tse - nonproductive vitrati, alex included to the vitally vitrate zmenshu valoviy dohіd pіdpriєmstva, and ozhe, th ob'ekt yogo obodotkuvannya - pributok.

Up to the warehouse, the high-grade vitrate includes i vitrati, which is imposed on the occupants of the main facilities in the interstices, but does not transfer 5% of the balance balance groups of the main funds to the ear of the rock, and such sums are also transferred to the balance sheet of the fund and the intangible assets over the capitalization of the real estate. Відомо, що витрати на поліпшення оригинальных засобів пов'язані безпосередньо з їх поточним і каітальним repairs, and the annealing, included їх to the gross vitrate †"you are right, there are no problems in this time, you can not bobo swejasno vikonati the whole complex of robots, before the technology of the vibrobitvva. Prote, unlikely to be a valid rule to the Law, if vitrati on the basis of the main assets, but to transfer 5% of the purchased capital groups of the basic funds, do not join until the surplus vitrates, but vidnosyatsya on pidvistchennia vartosty cih fondiv. Takі vitrati majut vіdshkodovuvatyasya virkochyu vіd realіzіcії produktsії, and the stink of pigs look at the element of current vitrat.

It is economically vizravdanim z pozitsci paysa podatku є included up to the gross amount of the sum summed up the balancing and maintenance of the basic assets and intangible assets over the capitalization of the real estate. Explain tseim, scho for the described vipadku virchka vіd realizatsії not vіdshkodovu pevnoї parti vartostі cich resources, on pribannya vik vygotovlenya yakih pіdpriєmstvo of its hour incurred vitrati. Ці витрати повинні бути відшкодовані або зарядяки нарахуванню амортизації, або via sales цих засобів чи нематеріальних ресурсів. Yakshtoo tsikh two dzherel for singing out the furnishings (sales before the completion of the row of depreciation) is insufficient for keeping balance balancing, it is logically to the part of the invoices, which is included in the payments of the goods, but is included in the vitrage, so that it can be brought to the market by the receipt of goods. Protez posytsії vyrobnika nevіdshkodovana vartitst resource indications не unproductive vitratami, and tochnіshe, vtatami, і zvichayno, it is not guilty to include up to own products.

Until the gross viturate vidnosyat і sumi vitrat, not vrahovani through the permissions of pardon in the past podatkovomu periody, a viyavlenyh zvіtnomu povatkovomu periody. Prior to the warehouse, it includes і айкінінші витрати, забчені The Law of Ukraine "About the Entry of Zmіn to the Law of Ukraine" About the Encouragement of Subsistence ".

Otzhe, warehouse vitrat, sho oblіchuyutsya zgіdno z vimogami standard accounting area 16 "Vitraty" for viznachennya sobivartostі products and kintsevich fіnansovih results, дещо відізняється від warehouse валових витрат, що вимагає оргаізації ведення на підприємствах, по суті, подвійного обліку. In order to solve the problem, the problem of unification of the accounting area, which has been imputed to bi-viruses and taxpayers, is obscured.