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The economy of agricultural enterprises - Andriychuk V.G.

6.3. A group of operational vitrats for economic elements and articles. Understanding Gross Vitrat

Independently of the great variety of operational vitrats, the bagatos of them are characterized by a singing, economical odnorodnist. Sukupnost economically odnorodnyh vitrates call element vitrat. Up to standard 16 “Vitrati”, you can see the elements of operational vitrats:

  • Material Vitrati;
  • vitrati to pay pracі;
  • vidrakhuvannya on the social come;
  • depreciation;
  • Intrinsic Operations Vitrati.

Prior to the production of vitrines, to introduce the products of industrial and commercial triumph, who are to become agricultural producers in the process of agro-industry virology in case of new well-known news. All right, go ahead, vitrate for feed, feed, mate-rial, good manners, good equipment, spare parts, spare tools, additional objects, special requests, and special protection.

The material vitrities are also provided with the following materials, containers and containers, equipment and accessories, and accessories and materials.

A specific type of materiel vitrates є vitrati enterprises to pay for robots and services of a viral nature, as well as to associate with third-party enterprises and organizations. In the case of agrarian enterprises, these types of services come from third-party organizations, such as major repairs to tractors and folding equipment, the introduction of additional equipment, cultural and technical activities, and transportation. Nabuvaє wide and such kind of services, as well as the highest level of technological operations in case of higher types of high-quality products, control over the range of products is also thin.

In the process of viral business agrarian bagato koshtiv vitrachayut for the payment of pratsі. Most of the time, most of the expenses are paid to the main and additional pay (including indexation) of the citizens' fees, charged for extra retail rates, tariff rates and regional salaries that are accepted by the payment systems. In economic crisis, the payment in kind has significantly expanded. Won included in the main payment between, but do not override the tariff part.

For higher material interest in the skin industry (up to the statutory law), allowances and surcharges to tariff rates and salaries for the most important hours, and more work are required. І Pay extra лив We are an important official of an effective organization. With the help of closed staff in agricultural enterprises, I also pay one-time wineries for the services of rockies (allowances for the work experience of the robot for a given fee). So the wineries, such as payment for the work of those days and holy days for the work of the robot, I look like warehouses and vitrats to pay money. Prior to this element, Vitrat should pay bribes for the so-called absentee hour: payment of fastidious vacations, payment of breaks, due to the observance of sovereign observances, and for passing through obov'yazkovy medical examinations, it’s thin. Likewise, the same memory, such as payment of social and cultural pledges, as well as interchange on the balance of business, vitality for health-improving visits are not included in the collection of products, and I’m charged at the time of arrival.

I mean a part in the structure of vitrat pidprimstva borrow vidrahuvannya on social visits. Stink zdіysnyuyutsya perevazhno for statutory regulations. Prior to such vitrats include pension insurance and social insurance, social insurance, unemployment insurance, social insurance and social insurance staff.

The element "Amortization" is formed for a round of amortization of the main assets, non-material assets and non-current assets.

Achieve a wide range of vitrates is included in the item "Operation Operations Vitrati". For their own economical serpent, the stench can’t get better than the old one with the precious elements of vitrat, but through his own self-interest, they can unite in the self-group of vitrats. Tse - for example, vitrati on servants zv'yazku, on vidryadzhennya, payment for rosrahunkovo-kasov servants skinny.

The group Vitrat behind the economic elements is of great importance for the analysis of operational activities. Although the absolute value of the skin element is as follows: vitrate per unit of product and in the front window in dynamite and prostitution for winter, then you can spend more time on managing your business on the whole.

With the help of a wrapped business card and a comprehensive analysis of the quality of the skin products, all surgical operations are grouped for articles. Change and stock of articles for calculating virobnicheskie sobvartostі products (work, servant) leather prypriemstvo vstanovlyuvosti independently. Agrarian enterprises were recommended to group operations for such articles (Table 6.1).

Table 6.1

GROUPED VITRATES FOR ARTICLES

Stati Vitrat

At roslinnitsvy

At the creature

At additional virobnitsvah

In general industrial laws

Vitrati for the payment of social and social benefits

+

+

+

+

Nasіnnya i sadivny materіal

+

Dobriva

+

Assassinate the zhishist roslin i tvarin

+

+

Feed

+

Syrovina and materials (without animals)

+

Robots and servants

+

+

+

+

Vitrati for the repair of fixed assets

+

+

+

+

Inshit vitrati on utrimannya main concerns

+

+

+

+

Zagalnovirobnichі vitrati

+

+

+

+

Inshit Vitrati

+

+

+

+

Unproductive Vitrati (in the region)

+

The analysis of vitrats for articles can help you to find reserves for quick and easy management of virology effectiveness.

Understanding the gross vitrates . Cream region Vitrat, transferred by the standard of accounting region 16 “Vitrati”, by means of a method for adding a deduction for subscription, deduct and so on. The mechanism of such recognition of transfers by the Law of Ukraine “On the introduction of payment to the Law of Ukraine“ On the codification of a gain in business ”(dated 22.05.1997 p.).

Values ​​and benefits are subject to this law, as if they were payers of a payee for gross, material and non-material forms of payment, as well as compensation for such goods and services, as well as such,

The warehouse of gross vitrates includes be-yaki vitrati, united (insured) by extending the invitation period to the call, preparing, organizing, introducing the products, realizing the products and services. Tse - the main warehouse of gross vitrates of any kind, including agricultural one.

I mean, if you want to take a look at the position of the May May, add a little more to that storehouse, then turn on the storehouse and see the box, but don’t change anything else with more productive, more vitamins, The butt of such vitrats can be buti sumi of hopelessly stranded at times, if you didn’t come in, they didn’t give results, but also sumy of strandedness, by the end of the lines of the call-by-time ago. Yak bachimo, tse - unproductive vitrati, but it is included up to the gross vitrats zmenshuє valovy dokhid pidprimstva, and from the same, the first obtodnogo opodtukvannya - a ride.

Prior to the warehouse of gross vitrates, include and integrate, due to the main interests of the boundaries, do not transfer 5% of the total balance sheet wares to the group of fixed income, as well as the total number of balance sheet wards. Vidomo, since you need to complete the main concerns for the first time we need to repair and overhaul, and now, including them to the gross amount, we can do it right now, it’s impossible to complete the technical complex completely. Protea is unlikely to comply with the Law, if they want to pay 5% of the basic wartosty group of basic assets, don’t turn on the gross vitrats, but pay them to the bank. Such vitrati may be violated by the vidka of realizing products, and that stink of guilty look like an element of precision vitrats.

We economically support the position of the payer of the surcharge є inclusive of the gross amount of the sum of the redistributed balance of the main interests and non-material assets over the wartime of realizatsii. It is worth explaining that, for the described viaduct video vid realizatsії not vidshkodovnogo chastnoy part of these resources, in addition, some of the prypredpriyamie some time ago incurred vitrati. Qi vitrati povinny bouti vidshkodovanі abo zaddyaki narahuvannyu depreciation, but through sales of their interests and non-material resources. As a rule, these two dzherels for singing furnishings (sales to the end of the depreciation line) are not enough for the presentation of the balance sheet income, the logical part of the loss of business interest is included in the price list. In the case of the position of the virobnik, the indicated resource was indicated in unproductive vitrates, or, more precisely, in gates, and it’s not guilty to turn on before the start of production.

Prior to the gross vitrats, submit and sum the vitrat, not having been insured through an allowance at the last deceased period, and ayavlenii at the old deductible period. Prior to the warehouse, I include deyakshi inshit vitrati, transferred to the Law of Ukraine “On the payment of money to the Law of Ukraine“ On reimbursement of a gain in business ”.

From now on, a warehouse is required, which is limited to the standard of accounting 16 “Vitrati” for the purpose of identifying products and financial results, as well as a limited amount of expenses. For the sake of this, the problem of unifiable accounting region, which is a kind of biopsy and patchy value, is irrelevant.