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Buhgaltersky Obl_k - Sopko VV

A.5.3.2. Kalkulyuvannya yak Priya vartіsnogo vimіryuvannya in buhgalterskomu oblіku

Vartіsne otsіnyuvannya zavzhdi not Mauger Buti viznachena that zdіysnena when gospodarskogo fact. Especially Tse stosuєtsya rіznih vidіv sobіvartostі i peredusіm faktichnoї sobіvartostі gospodarskih faktіv, yavisch (mainly zasobіv, materіalnih tsіnnostey toscho) abo protsesіv (s zagotіvelnoї dіyalnostі pridbannya materіalіv, realіzatsії produktsії).

Kalkulyatsіya yak Galuzo ekonomіchnih knowledge, yakіy vivchayutsya way (priyomi, method) obchislennya sobіvartostі gospodarskih faktіv, Je warehouses Chastain ekonomіchnoї teorії, Element Method buhgalterskogo oblіku without yakogo nemozhlive viznachennya sobіvartostі. Rіznі methodological kalkulyuvannya vivchayutsya spetsіalnoyu distsiplіnoyu. For Relief kalkulyuvannya viznachaєtsya sobіvartіst rіznih values ​​(planned, koshtorisna, regulatory, factual, virobnicha, shops, Brigadier).

Kalkulyatsіya - the basis viznachennya tsіn: rozdrіbnih, Gurtovaya, dogovіrnih, rozrahunkovih that іn.

Naybіlsh poshirenim Je two priyomi kalkulyuvannya: Just sumuvannya rіznih costs that ically mathematical Act reasonably complex for Relief rіznih rozpodіlcho-rozrahunkovih procedures.

Rozglyanemo tsі priyomi.

Metodi sumuvannya rіznih costs.

Butt 1. A farmer bought 100 kg of cabbage on 1,00 UAH. 1 kg. Transported, navantazhennya that rozvantazhennya Bulo zdіysneno freight ekspeditsіynoyu organіzatsієyu for scho splacheno 50 UAH. So rank sobіvartіst 1 kg cabbage canning zavodі already becoming UAH 1. 50 kopecks.

Rozrahunok: kupіvelna Cena 100 kg to 1 USD. - 100.00 UAH.

Vartіst transported - 50.00 UAH.

150: 100 = 1.50 time - 150.00 UAH.

We hover vipadku toil Location gospodarskі two fact:

- Kupіvlya farmer (payment pennies Yomou) of cabbage, 100 UAH.

- Nyman at transportnіy organіzatsії MACHINES she Pay tsіy organіzatsії sumi 50 UAH.

Butt 2. The farmer bought 100 kg of cabbage on 1,00 UAH. 1 kg 200 kg i Morkvy 0,50 UAH. per kg. The farmer is paid for a product 200.00 USD. (100.00 + 100.00 = 200.00).

For transported, navantazhennya that rozvantazhennya purchased produktіv warehouse harchokombіnatu paid a motor pіdpriєmstvu 45.00 USD. Together cost 245.00 USD.

Oskіlki on odnіy mashinі boule perevezenі obidva products, the costs of transported, navantazhennyu that rozvantazhennyu potrіbno rozpodіliti mіzh views produktіv purchased. For tsogo potrіbno viznachiti scho bude taken as the base (option) rozpodіlu Tsikh costs. Pripustimo, scho for base rozpodіlu vіzmemo masu (kg). Todі method proportsіynogo dіlennya viznachimo chastku zagotіvelnih freight costs SSMSC potrіbno Add your kupіvelnoї to Var-tostі skin Product:

Rozrahunok: kapuska 100 kg

Morkva 200 kg

once 300 kg 45.00 USD. : 300 kg = 0.15 UAH.

1 kg of masi pripadaє 0.15 kopecks.

So rank vartіst kuplenoї sirovini bude:

a) Cabbage - 100.00 UAH. + 15,00 UAH. (100? 0.15) = 115.00 USD.

b) Morkvy - 100.00 UAH. + 30,00 UAH. (200? 0.15) = 130.00 USD.

Zvіdki: 1 kg of cabbage sobіvartіst = 1.15 UAH. (115.00: 100)

sobіvartіst Morkvy 1 = 0.65 kg (130.00: 200).

Usі gospodarskі Fakti reєstruyutsya analogіchno Description vische (Div. 1 butt) tobto spochatku in zhurnalі reєstratsії and potіm processes viznachennya vartіsnoї otsіnki ob'єkta gospodarskogo fact reєstruyut obov'yazkovo in kalkulyatsіynomu rozrahunku for priynyatoyu techniques.

The provisions about buhgalterskі zvіti of companies i organіzatsіy viznacheno takі groshovі otsіnki zasobіv. Osnovnі zasobi otsіnyuyutsya for Pervin vartіstyu (yak vіdpovіdaє faktichnіy sobіvartostі), ale so, scho at whether yaky hour you can viznachiti їh zalishko-woo vartіst, tobto for virahuvannyam znoshenoї Chastain Main zasobіv.

UNFINISHED virobnitstvo otsіnyuєtsya for factuality sobіvartіstyu and vіdhodi virobnitstva - for tsіnami mozhlivogo їh vikoristannya in gospodarstvі abo realіzatsії; sirovina - for tsіnami, peredbachenimi contract.

Sirovina materіali i (i osnovnі dopomіzhnі) palivo, zapasnі Chastain, malotsіnnі i shvidkoznoshuvanі items, goods in pіdpriєmstvah optovoї torgіvlі ready Produkciya otsіnyuyutsya for factuality sobіvartіstyu їh pridbannya abo virobnitstva.

Items to pіdpriєmstvah rozdrіbnoї torgіvlі otsіnyuyutsya for rozdrіbnimi tsіnami realіzatsії, ale so, scho at whether yaky hour you can Bulo b viznachiti їh sobіvartіst factuality.

Prote in inline oblіku for sproschennya tehnіki oblіkovoї reєstratsії i obsession deyakih dodatkovih vіdomostey tsі tsіnnostі dozvolyaєtsya oblіchuvati not tіlki for factuality, and the first of a planned sobіvartіstyu (s vіdokremlenim oblіkom vіdhilen faktichnoї sobіvartostі od planovoї, s vіdokremlenim oblіkom freight zagotіvelnih vitrat) tobto in such order yaky daє zmogu on kіnets zvіtnogo perіodu (mіsyatsya, rock) viznachiti їh vartіst factuality. Penny otsіnka Je peredumovoyu at nayavnostі yakoї buhgaltersky Obl_k Mauger zdіysnyuvatis, i vikonuє funktsіyu not the method, but zagalnogo vimіrnika zasobіv, priynyatogo in suspіlstvі.

Otsіnka th kalkulyatsіya Je vihіdnoyu th warehouses systems buhgalterskogo oblіku without yakih not Mauger Buti zdіysnene vartіsne vimіryuvannya gospodarskih faktіv, cost i rezultatіv gospodaryuvannya.