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Бухгалтерський облік - Sopko V.V.

B.4.2. Облік расходов операційної діяльності

B.4.2.1. Basis of the provinces costs of operations

By the first knowledge of the incentives of the accounting sector, the costs of income, the financial results, the kind of disability: the vibrochnic - according to the vigilance of the newcomers, the sales of these sales. Або комерційна - preparation of goods (purchase, finishing, sorting, etc.) to the sale of those sales.

For the scale pіdpriєєmnіkі діяльність може бути малою (drіbіnuyu), seredn'yu, great tа асоційованю. Sub'ektami pidpriemnitskoe dіyalnostі (pіdpriєmtsi) mozhut bouti yak gromadyani (yakі not obmezheni u pravozdatnostі abo dієzdatnosti) - phizic individuals, so і juridical individuals, mоy mаyut vіsnіst be-yakії form, vіstanovlenії by the law. A friend's goal is to understand the cost-drivers.

At a skinny dіjalnostі spend виконують різні функції. Yak can be seen in Fig. B.4.1, spend on the operational duties for the functional classification of the following: spend on the vibro, you spend on sales (realizatsiyu) and spend it on management. Tom u sovіvartіst sold to the product, nadanoї obogi abo sold goods will be included:

A) with the sale of products - lishe vibrochnich sobivartist sell products,

B) під hour sale to the customer - виробнича собівартість послуг, які були надані, та

C) pіd hour sales of goods - Lisha spend on pribannya goods, їh delivery that is brought to the subordinate to the sale of the camp.

The cost reduction is to be (formulate) the expenditure:

Administrative costs ;

Spend it on zbut ;

Інші операційні expenditure .

Відповідно до П (с) БО вони є costs zvyatnogo periodu.

Кожний вид підприємницької діяльності поділяється на галузі: промисловість, сільське годарство тощо; Підгалузі - машинобудівна, easy, харчова та ін., Або рослинництво, тваринництво тощо.

Viznachennya vartisnih characteristics diyalnosty on vyroblenomu product, yogo sobivartosti, vimagaє oblik costs for vigotovlennya product, nadaanoї sggi, prepared before sale to the goods.

Kientseva meta be-yakoy diyalnosti - retained a pributku, and for the whole of the country, the income of that time and the cost of money for the viznachennya kyntsovogo result pributku.

Spend, get that result obkladyayutsya with payments, obovvyazykovymi payments in fact.

Tse means, sho vihіdnimi chinnikami (factors) impulses dіyalnіі є: type діяльності, галузь діяльності, kind of products, а and takozh spend on the skin kind of products, get in the skin kind of products, the financial result (прибуток або збиток) від кожного вид продукції, податкова система .

The induced is shown in Fig. B.4.4.

Induced by the system (Fig. B.4.1, B.4.2), the provinces of the oblast are the basis of the vassalage of submissions, those motives are taken from the system of power (municipitalitet).

For the incentives of the accounting sector, the cost of the potiobnі їх змістове визначення та всебічна класифікація за вид, галузями тощо.

Fig. B.4.4. Chinniki incentives accounting in the region of costs, income and financial outcomes

В - виробнича; К - commercial; GK is a penny-loan

Budyaku operatіynu dіyalnіst - vibrochnichu, komertsynu neo nadannya has served spolchatki potrіbno rozglyadati s dvoh bokіv. One side of the procession of the procession of the forces and the nature of the production of the new product, prácík virobu abo nadannya has served, the preparation of the goods for sale, and the other is the sale process that is sustained by income.

The process of disagreements with the organizers of the administrative zusillami of people, but the takozh vimagae vikoristana riznih ruchovin ta power nature.

Використаі у процесі підприємницької діяльності різні речовини і сили nature viznachayut to spend on products (virіb, robot, іdgu), and groshiy їх вираз - її вартість.

Rechovini and nature were strong, but they had to be vikorostovuytsya in the process of pidpriemnitskoi diyalnosty vibrochnichogo nature, zazyayut folding mehanichnyh chi organichnyh perekstoren. Ці processes of warehousing зміст діяльності підприємства, viznachayutsya tehnologієyu ta organіzatsієyu robot na nyomu. Якщо діяльність має комерційний nature, then використаі речовини і сили nature do not conceive of folding translations. Peppers are just vikoristovuytsya. In the case of the Pole, the main factor is the incentive to the region of costs.

Yak can be seen in Fig. B.4.1, the cost of the operation of the operational activities for the functional classification, the stink of the following functions: vibrodnitvo nadannya igdg, trade, management, zbut ta інші операційні затрати.

The induced is signified, by the process of sale (realizatsii) to the product sold (realizovany) product, virobu, nadanoї services of the sold goods, the hour of the formulation of the display of realizatsiya will be included:

- on the sale of products - vibrobycha sovіvartіst realizovanoї produkcii;

- on sold obyzі - vibrobycha sovіvartіst nadaannih ambassador;

- for the goods sold - vitrati on ix pridbanya, delivery of that brought to the subordinate to the sale (realizatsii) will become.

The cost reduction is reduced to the warehouse of the current operational costs, administrative costs and costs for zbut. Stink - the cost of that zvіtnogo periodu, in yakomu vikniki. Thus, the stock of personal and real estate is to be vedicated to the economical category of the category.

Nykladnіshoyu dіyalnіstyu є vіrobnіtu produkcії, thіѕ rіglyad іnlіk іnk costs of operation dіyalnostі rozpochthemo зcьogo mind.