Бухгалтерський облік - Sopko V.V.

B.4.2.2.11. Облік формавання елементів затрат

B.4.2.2.11.1. Облік елемента материтеріальних затрат

Materialnye vozmoti v vibrobnitsvto bilshosti gosdarstvom є naybіlsh suttievi. Їx the pythoma of the waga at its own level is 75-80% in the middle, and in the active galuzhes, for the sake of grubby, - more than 90%.

The right moments of incentives for the accounting sector of material vitrage їх класифікація та оцінка. Класифікація передбачає розробку номенклатур, а оцінка - визначення облікової ціни для поточного обліку та фактичної собівартості. Without alternating virishennya cich nourishment ratsionalnaya predostavo obliku vitrat vibrobitvtva is practically nemozmiviva, especially in the minds of zasosuvannya EOM.

Класифікація та разробка номенклатур мають бути проведені за дма прямы: економічним та технічним. Vibri method otsinki to lie in the minds of the minds of the mind, in some pratsyue te chi іnshe gosartarstvo.

On the basis of the classification of the otsinki formuyutsya nomenclature-tsenniki .

For the region of material costs, vihіdnim є їх vidnoshennya to majbutnyogo product pratsi. Odnі materіali ymyazyvayut substance of the Maybutny product pratsі, іnshі - vikoristovuyut yak dopomіzhnі for nadannya ankіstі, koloru, підтримки працздатності тощо. Razom із тим нелележно від ролі матеріалу у виробничому процесі motivated by an accounting area in the process of virbitnitsva yak елемента cost має багато спільного. In ushh vipadkah at Pershu cherga viznachayut kіlkіsnі (tak yakіsnі) characteristics of materials, on the basis of some of them for the meaning of viznachayut vartіsnі.

Deykі characteristics materіalіv, especially kіlkіsnі, in the oldest stages of the process, znikayut, and vartitsnyi udoplyayut at zagalnu sumu okremih cost items for znakoyu їx mind (on-stock, vikoristani materiali for the needs of utrimannya machines and takatkuvannya).

The basis of the aspirations of the region is the characterization, the characterization, the obovyazykovim є ostavlyazykovym є ostavlyazykim пока ostavlyazykim є ostavvjazkim пока otvaznik klіkostі ta yastistі at the first documents at the moment of transmission (start) їх at the vibrotic process.

Vazhlivim moment of the motivations of the material costs for the vibroditsu-vidokremlennya understand "cost". In the economical literature, the text of the term is roused in the virbitic process, but you can not properly formulate the impulse of the normative region for vitrobits. Persh for all slid vidriznyati understand "vitrati zi warehouse" and "spend with vibrobnits". Vitraty to the warehouse - transfer from the warehouse to the warehouse in the vibronichesky process - means to transfer the komori vibrobitzwva, warehouses tochno, ale mozut meaning of a non-commercial launch of material in the vibrotic process, togo the process of vitrate itself.

Such a rank, vitrati zi warehouse is not - the cost of vibrobitnitsu. At the same time, the vitrati on the vibro - wrinkle is not chewy on the vitamins of the vibrobitztva product, the tobto on the product release, the incidents in the vibroinchomu process for the oblast, the uncompleted vibro, the vibro, the production, the marriage at the vibronic process Ін.

Rozmuzhuvannya navedenikh understand zumovlyuє neobhidnist up-kumentalnogo zakonovlennya vsekh tsikh rozbizhnost for vizna-chennya rozraunku actuallychno sobivartosty product. Specifically, the value of the moment for the normative region is torn in with the EOM.

Vidacha (vidpusk) zi warehouse at the vibrotic process, at the shop can be given to the zemchaynim peremischennyam materialov at the expanse of the vibronic process is not affected.

In active galuzah (especially in himichniy, kharchivy), the entrance to the warehouse can be started from the vibro- chic process in the hour and in the open space.

Documentary formalized vidichi zi warehouse (tobto gear) in vyrobnitsuto lie in the specialties that nature of technology, organisatsiya virbitnitsva and varianta їх inducements. Prote zavzhdy process dokumentuvannya moe zabezpechuvati viyavlenya vidhilen vid norms (koshtorisu, quotas tochno) in the course of the technological process for zmіnu іk mіnimum dobu na nakorotshy tehnologіichny cycle.

Існують різні вид та та форма документаів для оформлення передачі або відпуску матеріалів із складу у виробництво: накладні, забірні картки, забірні листки, лімітно-забірні листки, вимоги тощо. Yaksho syacha zi warehouse zbiagetsya at the moment of transmission (launch) in the vibrotic process, then in such a different document can not be stored.

In the active galobies, the virbitnitsva transfer of material from the vibrotic process is formalized at the vibro-detour: on brigades, dinnytsya, workshops, in fact. In the case of tsikh zvіtakh є tako, the demonstrators: the embankment on the cob of roboti zmіni (nab doff), nadokhozhdenia for zmіnu (dobu), transfer from the technologic process (tobto actual vitrati), rizni decommissioned sirovini that pour on kynets zmіni (doff). Крім того, ці звіти містять viewers about кількість та якість виробленої продукції.

In sysіh vibrobitvtvah, for vinyatkom doslіdnih tak eksperimentalnyh, spend regumentutsya prescription, normative cards, that іншими documents. In active vipadkah allowed robiti zamenu some materіalіv inіshimi. Such a fact of the registration of a special document by the deputy.

Mіzh vhіdnoyu kіlkіstyu (masoyu) sent messages from virobnichy processes materіalno-Retschow elementіv costs that vihіdnoyu kіlkіstyu gotovoї produktsії for doderzhannya Pevnyi tehnologіchnih parametrіv virobnichogo processes in organіchnih virobnitstvah (hіmіchnіy, harchovіy that іn.) Vstanovlenі normativnі proportsіonalnі zalezhnostі. Wongs are hardened at the rates of output of the finished product.

At that rate, you can vplyuyut pers for all zameni. In addition, in the process of virbitnitsva mozhut vyyavlenі rіznі vіdhilennya: napriklad, zmenshennya abo zbіlshennyi kіlostі zіbranyh v virubnichomu protsessi vіdhodіv portіvnyano z normuyu, nezaplanovanyі vіdodi, nezaparnovany marriage, zmenshenny perebachenogo the plan (norm) marriage tosche.

In the active vibrobitnts of the organic nature of the past of the biodegradable processes, one can change the parameters of the transmission of the vibronic process material. Zadokumumentati tsі zmіni is inconceivable, behind the vine of rude technologic barriers. Ці відхилення viznachayutsya method tehniko-ekonomichnogo rozraunkku. Soi rozraunkki zdіysnjut on the basis of the material balance (balance dry peaches, krohmalju tochno).

Materily-rechovi Elementi, yaki na kynets zmіni not translated from the finished product і znachayutsya on rіznikh stadіah tehnologіchnogo protsesu, vysyayut vyboyu nezvershenene vyrobnitstvo.

Pervinnyi dokumentov abo інші носії облікової інформації about the transmitted in the vibrotic process materi mate soi characteristics: about the directional vitrate - the center of the primary molding elements of vitrates (product, structural pidrozdil, kind of vitrate); About the nature of the vidnoshennya to the norms (in the inter-norms, zmіna normi abo vіdhilennya vіd neї).

On the basis of documents, warehouses are stored in the presence of technical services, machine-builders form the cost. Cе дає змогу здійснювати облік на другой етапі - розподіл та перерозподіл расходы.

Head zwedannya fіnansovogo oblіk vibrochnichogo protsessu - viznachennya kіlkostі new product that yogo vibronichego sobivartosti. In the case of the vibrodit vibroditvv vidpuskie materialov v vibromnitsu zdіysnjut ot leimitami, ale tse tse znachaete, scho control over the vichorestanians is safe. When transmitting material in the vibronic process, it is possible to restore the image of the anchor normo (quota, koshtoryu tochno), the prototype for the evaluation of the material in the virilic process is inadequate. Tomu slіd vstanoviti oblk rukhu materіalіv, і perch for all the basic, yakі - the basis (Substance) Maybutnogo product.

However, the control of the material in the course of the technological process for giving is limited. Потрібні також вартісні Parametr, tobto treb nobles, yak formєєtі sobіvartіstі і not lishe v tsilomu, and th on okremih operations, technologic phases, front, at the brigade's boundaries, the shop tochno.

For the aspirants oblku ruhu materialyv in the process of virbitnitsva stvoiyuyut model of organization . When formalіzatsії modelі vіdpovіdnі tehnologіchnі that organіzatsіynі osoblivostі particular virobnitstva rozkladayut three Chastain (Etap) - Obl_k elementіv costs Obl_k transformatsії elementіv costs have stattі costs that Obl_k cost items - by dermal organіzatsіynomu oseredku - brigadі, shop toscho.

In the skin vipadok vospoblivostі technologiy vibrobnitsva viznachayut operatsi, yakі can be taken as a basis viznachennya is not deprived kilkіsnih, and th vartіsnih parametrs vibrobitvva for vorennya vartіshnikh characteristics.

Okremі addition, for the incentives of the organізаційної model of the costs of arriving in the horizontal and vertical forms of the visibility of the propulsion of technology.

So rite for pobudovi konkretnoї modelі oblіku virobnitstva on Pevnyi pіdpriєmstvі slіd vikonati takі robot tee: vіdіbrati oblіkovі nomenclature pіdіbrati system Documented operatsіy (documents) pobuduvati zagalnu scheme oblіku, rozrobiti schemes oblіkovih reєstrіv, viznachiti centerand vitrat i Metodi viyavlennya vіdhilen vitrat od standards (quotas koshtorisu toscho) and takozh Vidi promіzhnih oblіkovih kompleksіv grupuvannya indirect vitrat for їh species pіdіbrati methodological rozpodіlu indirect vitrat, rozrahunku UNFINISHED virobnitstva, otsіnki vіdhodіv, pobіchnoї produktsії and takozh methodological rozrahunku sukupnoї sobіvartostі okremih її vidіv.

Inadvertently, the form of the organi zation process of the virbituttiva and the nature of the technologi cal costs of the program, so, abi, the system order on the rahunks of the accounting region can be given about the actual vibrochnic product inventory: at the boundaries of structural pids, types of products. Prior to the impulses of the oblast, the vitrate warehousing scheme is dependent on the technologic and planning parameters of the vibrotic process.