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Buhgaltersky Obl_k - Sopko VV

B.4.2.2.2. Subject i ob'єkti buhgalterskogo oblіku processes virobnitstva

In ekonomіchnіy lіteraturі Absent єdinogo pіdhodu to viznachennya object that ob'єktіv buhgalterskogo oblіku costs virobnitstva processes. The reasons tsogo Je rіznі pіdhodi to viznachennya, pobudovi buhgalterskogo oblіku costs that kalkulyuvannya sobіvartostі produktsії. Vihodyachi s sutі system pіdhodu yak kompleksnostі, strukturizatsії that rozmezhuvannya understand schodo buhgalterskogo oblіku cost processes virobnitstva - tse oznachaє rozrobku klasifіkatsії that termіnologіchne Ednannya understand about the category of elements that virobnichogo processes, SSMSC harakterizuyut yogo zmіst.

Over time vihіdny priymemo viznachenu vische chinnikіv system (Figure B.4.1 divas;.. B.4.2) Subject essence virobnichogo processes (Figure B.4.5 divas..) That tsіlovu funktsіyu (div Figure B.4.6..). Krіm, when viznachennі subject'll dotrimuvatisya such printsipіv: etapnіst of acceptance upravlіnskih rіshen schodo virobnitstva processes, moments vplivu on ob'єkti upravlіnnya, formuvannya zvorotnogo zv'yazku in protsesі upravlіnnya.

Yak Bulo zaznacheno, processes virobnitstva yak sukupnіst zavzhdi vistupaє in svoїy dvoїstostі (podvіynostі), s a side yak processes spozhivannya rіznih resursіv and s іnshogo - Yak vigotovlennya new product pratsі. In tsіy dvoїstostі (podvіynostі) Process virobnitstva viyavlyayutsya two aspects SSMSC pіdlyagayut samostіynomu vivchennyu: Purshia - processes vikoristannya rіznih rechovin that the forces of nature (virobniche spozhivannya), the other - the new product processes vigotovlennya pratsі (virobnitstva). Cutaneous aspect Je samostіynim ob'єktom pіznannya (vivchennya). In samostіynostі proyavlyaєtsya їhnya protilezhnіst, i yak result - іndivіdualnіst.

Cutaneous aspect vivchaєtsya (tobto oblіchuєtsya) odnochasno i in natural, i have vartіsnomu virazhennyah, forms.

Yak samostіynі ob'єkti vivchennya (pіznannya, oblіku) Process spozhivannya (vikoristannya) resursіv i vigotovlennya (stvorennya) new product pratsі protistoyat one single yak sukupnostі, spіlnostі that ob'єkti pіznannya.

Together іz note mіzh tsimi ob'єktami Je dіalektichny vzaєmozv'yazok that vzaєmozumovlenіst, yak yak odnochasno harakterizuє їh Yednist. Tsya Yednist viyavlyaєtsya in fact scho obidva aspects Vi- vchayutsya yak spіlnіst (sukupnіst) in svoїh tehnologіchnih that organіzatsіynih parameters. In tsіy єdnostі aspects vtrachayut his іndivіdualnіst that vistupayut yak sukupnіst (spіlnіst). Yak spіlnіst two aspects of the processes virobnitstva formuyut tretіy aspect - processes peretvorennya (transformatsії) resursіv on Novi pratsі product, yaky vistupaє yak tretіy ob'єkt pіznannya (tobto vivchennya, oblіku).

So rank, processes virobnitstva yak i Yednist subject vivchennya rozpodіlyaєtsya three samostіynі ob'єkti vivchennya:

1. Rechovini the force of nature (resources), SSMSC vikoristovuyut.
2. Novi pratsі product (virіb, Hotel).
3. Process peretvorennya rechovini that the forces of nature at Novi pratsі product.

Find our Navedenі three harakternі virobnitstva for skin, in addition scho whether Money Does virobnitstvі Square od yogo tehnologії, organіzatsії that maybutnogo product pratsі for zdіysnennya processes virobnitstva neobhіdno vikoristovuvati rіznі resources rechovini that Sealy nature. Vivchennya їh natural that vartіsnih performance - a task buhgalterskogo oblіku. So rank, on pochatkovіy stadії whether yakogo virobnitstva vivchayutsya (tobto oblіkovuyutsya) Process vikoristannya rechovini that the forces of nature, SSMSC th vistupayut yak ob'єkti pіznannya (oblіku).

Krіm of processes virobnitstva vivchaєtsya (oblіchuєtsya) yak processes poєdnannya pratsі, predmetіv pratsі that zasobіv pratsі, tobto rіznih rechovin that the forces of nature, s obsession metoyu new product pratsі. Tse poєdnannya vіdbuvaєtsya fallow od nature tehnologії that organіzatsії virobnitstva. When tsomu not Got character value product pratsі - quintal tsukru couple VZUTTYA tractor chi robot abo Hotel. Vivchennyu (oblіku) pіdlyagayut processes poєdnannya, vidozmіnyuvannya, rozmіru, of Quality vikoristovuvanih resursіv, їh naturalnі that vartіsnі parameters. Іnshimi words, buhgalterskomu oblіku Got vіdobrazitisya hіd tehnologіchnogo processes - peretvorennya resursіv to the finished product. Not Got takozh character value tehnologії - mehanіchna abo organіchna, virobnitstva type - іndivіdualny, serіyny abo Masov, chi yakas іnsha Find our virobnitstva. Vivchennyu at whether Money Does razі pіdlyagayut processes peretvorennya (transformatsії) resursіv in Novi pratsі product, їh naturalnі that vartіsnі characteristics. Ob'єktami vivchennya at tsomu aspektі vistupayut naturalnі vartіsnі characteristics that have sent messages virobnichy processes resursіv to time їh Povny peretvorennya in Novi pratsі product. Tsei processes becoming komertsіynu taєmnitsyu pіdpriєmstva that Je zmіstom vnutrіshnogospodarskogo oblіku. Tsei processes in Bude rozglyanuto tretіy chastinі "B" pіdruchnika.

In protsesі virobnitstva zavzhdi z'yavlyaєtsya Novi pratsі product. Vіn Mauger Mother Natural (ton tsukru couple VZUTTYA tractor toscho) abo umovnu form (robot toscho Hotel) od Ale Square Form buhgalterskomu oblіku obov'yazkovo toil vіdbitisya naturalnі that vartіsnі characteristics of the new product pratsі. In tsomu aspektі ob'єktom vivchennya (oblіku) Je Novi pratsі product, yogo naturalnі that vartіsnі parameters.

Rіznomanіtnіst rechovin that the forces of nature, SSMSC vikoristovuyut in protsesі virobnitstva in ekonomіchnіy lіteraturі nazivayut moments virobnitstva - Prace, items that pratsі zasobi pratsі. Tsі moments zgrupovanі in Elements of cost. In rіznі chasi tse grupuvannya little svoї osoblivostі. Sogodnі in praktichnіy robotі of companies priynyata єdina elementіv system costs. Tse materіalnі costs (for vinyatkom zvorotnih vіdhodіv) Costs of pratsі, vіdrahuvannya on sotsіalnі require, depreciation, INSHI operatsіynі costs. Otzhe, elementіv costs іsnuє p'yat. Pong єdinі for vsіh of companies od galuzevoї nalezhnostі Square. Tsі Elements Costs pіdlyagayut poshirennyu ni, ni skorochennyu. For vnutrіshnіh potreb pіdpriєmstva mozhut їh detalіzuvati.

Naturalnі characteristics resursіv, SSMSC vikoristovuyut in protsesі virobnitstva, viznachenі system vimіryuvannya Ci (Mіzhnarodnoyu system odinits) and vartіsnі - Penny odinitseyu (hryvnia).

Rіznі Vidi Ready virobіv takozh toil Buti oblіkovanі for natural that vartіsnimi characteristics. Naturalnі characteristics viznachayutsya contracts, price lists, specifications toscho and vartіsnі - Penny odinitseyu. Ale vartіsnі characteristics of the finished product toil Buti rozpodіlenі on kalkulyatsіynі Components - stattі costs (Elements sobіvartostі). For fіnansovih potreb stink viznachenі H (C) Bozza. For vnutrіshnogospodarskih potreb stink viznachayutsya galuzevimi Especially that require vnutrіshnіmi upravlіnnya.

The third aspect Detalіzatsіya buhgalterskogo oblіku processes virobnitstva deposits od specific minds vlastivostey that nature tehnologії th organіzatsії virobnitstva that viznachaєtsya іndivіdualnimi osoblivo. Іnkoli vigotovlennya one product rіznimi tehnologіchnimi priyomami vimagaє rіznoї Sistemi grupuvannya articles vitrat sobіvartostі. Napriklad, vigotovlennya hlіba on lіnіyah bezperervnogo tіstoprigotuvannya abo have dіzhah in buhgalterskomu oblіku bude mother rіznі grupuvannya sobіvartostі.

Tsya detalіzatsіya konkretizuєtsya for pobudovi vnutrіshnogospodarskogo (upravlіnskogo) oblіku, Je komertsіynoyu taєmnitseyu.

Vischenavedene uzagalnyuє Fig. B.4.7.

Fig. B.4.7. Vzaєmozv'yazok buhgalterskogo oblіku virobnitstva costs have fіnansovomu that vnutrіshnogospodarskomu oblіku

Vodnochase for pobudovi yak buhgalterskogo, fіnansovogo so i vnutrіshnogospodarskogo oblіku costs virobnitstva great significance Got zastosuvannya method klasifіkatsії i, Perche for everything klasifіkatsії costs tehnologії i organіzatsії virobnitstva, gotovoї produktsії.

Oskіlki fіnansovy that vnutrіshnogospodarsky costs Obl_k tіsno pov'yazanі mіzh him, then tsomu rozdіlі will navedenі osnovnі Find our klasifіkatsії costs tehnologії, organіzatsії that virobіv.

Upravlіnnya costs that sobіvartіstyu - vazhlivy yelement upravlіnnya Gospodarstwa. Main directly tsієї robots Je: obμruntuvannya rіshen about pripinennya virobnitstva produktsії, viznachennya tsіni produktsії, viznachennya rentabelnostі, pobudovi vnutrіshnogospodarskih vіdnosin, pravomіrnіst that dotsіlnіst organіzatsіyno-tehnіchnih zahodіv toscho. On osnovі vischenavedenogo and takozh zmіstu processes virobnitstva that values ​​pokaznika fіnansovoї sobіvartostі in upravlіnnі Gospodarstwa dozvolyayut viznachiti vzaєmozv'yazok oblіku costs virobnitstva in fіnansovomu that vnutrіshnogospodarskogo oblіku.