home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

A.2.4.3.2. Gospodarksky actual-processes of the various spheres of information and accounting of the accounting area

I. The basic processes of the dyadic vibration

Materіnoyuyu osnovo diyalnosti be-yogo gosdarstva-Mayno. Especially the skin areas of the Suspilny vіdvitrennia, but the warehouse and the nature of the processes of statehood, the zumovlyuyut need to be rooted in the process beyond the sphere of the suslinny vidtvorennya (діяльності).

In lankah spheres of material vibrobnitsva (promyslovi, syl'skogoospodarski pidpriemstva, budivnitsutvo) stovorjovatsya sospilno neobhidny product. Об'єкти обліку в процесі його створення такі.

1. Vitrati on pridbanja (zagotivlyu) zasobiv vibrobitvtva, yakі potrybni for strenrenya product, and pozhyazany ziz rizraunki.

2. Expenses of objects in pračí (sirovini, materialov, paliva tochno) on the future of new products.

3. Spend the losses in the process of depreciation (znosu) in the process of securing the product.

4. Міра праці і міра споживання. Міра праці в бухгалтерському обліку визначається кількістю праці, it is spent by the skin pratsіvnikom (at godinakh, days), abolition of the virgin products in the past hour and in the grocery chi of the natural forms of payment (zabobitnosti payi). Payment for the right of the world. Розмір оплати праці відображує затрати живої праці, що належить до собівартості стреного продукту.

5. Viznachennia sobivartostі novostvorenogo product.

The product in the accounting area has a product for the actual registration, the registration of the assets, the contributions from the product to the product. At zv'yazku zim the bookkeeping region, the first day of the product development, the vizobachi її sobіvartіst, tobto підраховує spend urechenoї ta zhivye proprіі na vіrobnіtu odinnitsі produkії. Viznachennya sovіvartosty - lognich completing the region of costs for the product.

Viznachennya sobivartosti potrebne takozh і for vestanovleniya vidhilen actual costs vid norms, before the biznes-plan, that zyasuvannya reasons cich vidhilen: on some specifically ob'ektah vibrobitnva і for some stati costs spoiled norms, standards, . One hour at a time, pick up the name of the application of non-payments. Okrim addition, analiz costs for viznachennya sobivartosty for giving an accounting region, let's zmogu viyaviti and vikorystyya internal reservation of the state, and the very time for themselves, znizhennya sobivartosti pidvishchenny efektivnosty in roboti.

6. Nayavnist і ruh newfounded suspilnogo product tak pozhyazany z it groshovі, ​​rozraunkovі credit operations.

The process of dropping a suspil product in an accounting region is stored in such components.

1. The process of selling (realizatsii) finished products, tobto peretvorennya її from natural forms at a penny, and rozraunki, pozhyazannyi z realizatsiiєyu produkcii.

2. Rozrawnki shodo rozpodilu varosty saspilnogo product in groshovіy formi (in viglyadі virchki vіd realizatsії):

A) rozraunki with budget shodo podatkіv ta інших paymentів, у вигляді яких частина вартості суспільного a product in groshnіі forms to be transferred to the state, munіcipalіtіtu, суспільним funds тощо for zagalnyh consumption suspіlstva;

B) rozraunkki z pracyuuchimi viglyadi zabobitnosti pay;

C) rozraunki with the bank, the postpaiders of these other organizations for pre-pratsi (syrovin, material, palivo tochno).

II. The basic processes of commercial dianelity (lacquer spheres)

Trade Lanques (sphere obigu) vikonujut its functions, to bring the product from the virgin to the spozhivacha. Product, purchase, otrimanii vіd pіdpriєmstv-vibroknіv (promyslovyh, sіl'kogospodarskih тощо), stinks sell іншим підприємствам - for vibro-chine spozhivannya; Establish a sphere of a non-virulent co-existence - for the satisfaction of their needs; Fizichnim persons (members of suspilstva) - for especial spizhivannya.

In the course of the process, the product in the lunches of the trade sphere (obigu) is invested in the amount of spent ices and livestock, povyazhenі із завезенням, зберіганням, сортуванням продукції (transport expenses, утримання складських і торговельних приміщень тощо).

Through the cost, do not stoiyuyutsya novy urechevlenni predmeti, and lishe zbіlshuyutsya vartitost objectov, early tvorenih u lankah vyrrobnichoi spheri, yakі prosyuvayutsya before spozhivacha.

Crim of the costs, on the trading accounts (lanche sphere), "clean the vitrification of the system": "vitrati for realizing varosti abo vitrati, necessary for transferring the її з зннієї form in іншу", витрати, "які випливаювать лише з перетворення форми Goods, do not give up yonogo zhodnoy vartosty. " Takі vitrati zhivoty ta urecheloї prači in the trading sphere (obogu) to bend for the rakhunok partni income (pributku).

Об'єкти обліку в процессеі просування продукт vід виробника до споживача такі.

1. Vitrati urechevoї prači (tobto zasobliv pračí і itemів праці), are affected by the process of the ruhu product.

2. Міра праці і міра пожиживання працівниками комерційної sphere (обігу), тобто облік расходы праці та її payment. Before payment, you can pay for the products that are sold by the pracors in the sphere of the company, as well as the costs of living expenses in the process of obtaining the product from the virgin to the spizhivach.

3. Viznachennya sobivartostі robіt z prosuvannya product vіd vibrochnika before spizhivacha. In the sphere of the environment, on the face of the virbitnutwa sphere, it is not meant to collect the product, but to collect the goods that are in the middle of the product from the vibro- chic to the spoiwich, behind the restorations of the commodity-material values ​​and the nature of the costs (import, zberigannya, realizatsii).

4. Nayavnist and rih product (a product that has been acquired in the sphere of the material vibrobitztva for yogo spozhivacha) that are associated with him groshni, rozraunkovy credit operations.

Yakshto in the sphere of material vibrobitvtva basic ob'ektami obliku затра spend urechelenko і ​​zhivecheni і zhizni vіgotovlennya product, then in the sphere obygu basic obektom obliku є spend on the product vid viborknika before spozhivacha.

Облік руху a product відбувається in three steps.

1. Облік наявності і руху a product (goods), отриманого від різних підприємств spheres of material виробництва і spheres обігу.

2. Облік реалізації product spheri vibrobnitsva (promyslovіst, сільське гододарство тощо), spheres обігу (торговельні оргаізації) and spheres of non-virulent co-existence (establish the culture, освіти, загального управління тощо).

3. Rozraunki, suffered from a rusted product before the miracle of co-existence (vibrotic, virgin, special):

A) rozraunkki from the post-office for the return of products to them;

B) rozraunki with purchases for the transfer (realizovanu) їм продукцію;

C) rozraunkki with banks for posychkami affected by the product;

D) rozraunkki with budget shodo podatkіv that інших paymentів;

Ґ) rozrajunki z pracyuyuchimi;

E) rozraunkki z іншими organizізаціями by those individuals who are involved in a rust product from a vibro- chan to a spizhivacha.

III. The basic processes of disruption of the virgin (budget) spheres

Through the forms of the sphere of the non-virgin nature of the estate in the state, the municipital, the fond of funds, in fact, for the rags of national income, you are satisfied with the price of your consumption: the management of your property, the protection of your interests and the lack of independence.

Ob'ektiv accounting in the budgetary sphere so:

1. Budgetary кошти певної ланки, виділені для забезпечення її діяльності.

2. Vitraty for a budget of budget Asynguan, perebacheni koshtorisom. Tse spozhit materіalnі tsіnnostі (materialov, palivo, liti tochno), toto spend urecheloї prači, and takozh vitrati to pay pratsitsprinikvіv nevirobnichoї spheres, tobto spend living pravicy.

Vidilenі koshi buduyu і vidatki - the main objects of the accounting area in the organisatsii nevibornichoї sphere. In the process of control, those who actually did not spend their time koshtorinnyh asyngvania і resource vikoristovuvalis for confession.

3. Viznachennya otvygu actual costs for types of needs.

By the prototype of the private period for giving an accounting region, actual vitrati (for stati kostoris) for the skin of visions of non-invasive needs is viznachayutsya. Tsei process is especially important in the accounting area, let's make it possible to check out the indicators of the region, to be reconfigured, and all the actual vitrati of the oblikovani and chi correctly rozpodilenі mizh by the different types of custodial consumption for statti kostorisu. I, nareshti, viznachiti actual rozmіr vikoristogo natsionalnogo income for articles and types of suspilnyh nevipronichih need. One-hour ziyim viyavlyayutsya vidhilennya actual vitrat vid koshtorinnyh asyngvan, and takozh factor, scho zimovili tsі vidhilennya, rozroblyayutsya go zdodo usunennya negative factorov.

4. Розрахунки, по'язані з діяльністю ланок a budgetary sphere, and саме:

A) rozraunkki with the budget and bank for the drive of the koshtis, collected for zidischennnia vitrate, peredbacheny kostorisom, i rozraunkki for podatkami i zborami;

B) rozraunki z pracyuyuchimi (payment zabobitnosti payi);

C) rozraunkki from the post-office for their products, comrades;

D) rozraunkki z іншими organizізаціями by those individuals who are involved in vicarities of budget koshtіv.