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Buhgaltersky Obl_k - Sopko VV

B.4.2.2.16. Obl_k costs Zi zbutu - Sale (realіzatsії) produktsії, nadannyu poslug

Vіdpovіdno to the position (standard) buhgalterskogo oblіku (. Article 23) expenses for zbut - sales realіzatsіyu - produktsії, poslug, tovarіv formuє okremu statte zvіtnostі about fіnansovі results, and tse oznachaє, scho in buhgalterskomu oblіku Got Booty peredbacheno vіdokremlene formuvannya Tsikh costs.

Before costs schodo zbutu produktsії, tovarіv, poslug nalezhat Ti, scho s pov'yazanі vіdvantazhennyam that realіzatsієyu produktsії, tovarіv, tobto pozavirobnichі costs. And the Same:

Costs for packaging is the packaging produktsії warehouses gotovoї produktsії, repair costs tari;

transportnі delivery costs produktsії od stantsії vіdpravlennya (jetty) to stantsії (pristanі) priznachennya;

Costs for vantazhennya at the car, ship, avtomobіlі that INSHI transportnі zasobi;

komіsіynі Zborov, scho splachuyutsya rіznim organіzatsіyam vіdpovіdno to dogovorіv;

komіsіynі vinagorodi scho splachuyutsya trading, postachalnim abo zbutovim organіzatsіyam for sales produktsії them, not yak Mauger Buti realіzovana pіdpriєmstvom i to peredaєtsya for realіzatsії on komіsіynih ambushes;

Costs for spetsіalnі analіzi, scho pid hour vikonuyutsya vіdvantazhennya;

utrimannya primіschen for zberіgannya produktsії in mіstsyah її realіzatsії.

Before "Vitrati on zbut" vіdnosyatsya takozh costs pіdpriєmstva, pov'yazanі s realіzatsієyu produktsії (tovarіv):

• Payment pratsі i komіsіynі seller, sales agents, pratsіvnikam vіddіlu zbutu that skladіv, vodіyam toscho;
• advertising costs that doslіdzhennya market analysis (marketing);
• vitrati on vіdryadzhennya;
• Payment poslug zbutovih, poserednitskih, zovnіshnotorgovih organіzatsіy;
• Orenda, podatki, strahuvannya, depreciation, repairs that utrimannya mainly zasobіv vіddіlu zbutu, skladіv, transport zasobіv, demonstratsіynih zalіv toscho;
• Freight that INSHI viplati, pov'yazanі s transportuvannyam produktsії;
• nadannya znizhok (discount) pokuptsyam;
• garantіyne obslugovuvannya pokuptsіv.

Before tsієї groupies nalezhat takozh costs of vіdshkoduvannya costs for the fate of at vistavkah, fairs, bezkoshtovno peredanі zrazki i modelі on predstavnitskі costs (company profile priyomіv) konferentsіy that іnshih ofіtsіynih zahodіv - vklyuchayuchi payment pratsі obslugovuyuchogo personnel in rozmіrі to dvoh protsentіv od obsyagіv realіzatsії produktsії .

Together s note to cost schodo zbutu produktsії not nalezhat:

vartіst tari, scho vіdshkodovuєtsya Ponad tsіnu product;

Costs for packaging is the packaging, the price list Yakscho (abo minds of the contract) peredbachaєtsya vіdpusk produktsії without taruvannya;

The costs of packaging, Yakscho taruvannya produktsії (vіdpovіdno to vstanovlenih tehnologіchnim processes) in Provadia tsіnah to zdachі її warehouse gotovoї produktsії; vartіst takoї tari vklyuchaєtsya to virobnichoї sobіvartostі produktsії;

cost s i upakovuvannya transportuvannya produktsії, vіdshkodovuvanі pokuptsyami;

znizhka tsіn, nadanih torgovelnim organіzatsіyam for vіdshkoduvannya їh the agriculture vitrat.

Obl_k costs schodo zbutu lead to rahunku "Vitrati on zbut".

Zagalna technique oblіku costs zbut s realіzatsії Some of the elements of analogіchna metoditsі oblіku costs virobnichoї dіyalnostі. Tobto on Persha etapі formuyutsya Elements of cost to the other wire on їh spisuvannya fіnansovі result, vnutrіshnogospodarskomu oblіku - viznachaєtsya mozhlivіst їh direct abo indirect vіdnesennya vіdpovіdny on the type of product. Nepryamі costs podіlyayutsya mіzh okremimi produktsії views.

For contract s pokuptsem okremі Costs zbutu shaping can Buti vіdshkodovanі seller. Od fallow order for Chii rakhunok zdіysnyuyutsya costs to rahunka "costs of zbut" dotsіlno vіdkriti two subrahunki: for rakhunok seller that for rakhunok pokuptsya.

Turnover on debetі rahunka "Costs zbutu 's loan mozhlivі such rahunkіv:

Credit rahunka "Virobnichі reserves" іz them:

Credit rahunka "Materіali"

Credit rahunka "Zapasnі Chastain"

Credit rahunka "Fuel type"

Credit rahunka "Malotsіnnі i shvidkoznoshuvanі Objects"

Credit rahunka "instal lment (depreciation) of fixed zasobіv"

Credit rahunka "Rozrahunki s Pay pratsі"

Credit rahunka "Rozrahunki Zi strahuvannya"

Credit rahunka "Rozrahunki rіznimi s creditors" she INSHI.

In zv'yazku s tim, scho costs Zi zbutu Je Chastain sobіvartostі prodanoї (realіzovanoї) produktsії that vplivayut on fіnansovy result dotsіlno provaditi rozpodіl Tsikh vitrat mіzh okremimi views prodanoї produktsії pose fіnansovim oblіkom.

In tsomu vipadku costs schomіsyachno rozpodіlyayutsya as follows:

a) Costs zagalnogo nature - mіzh views realіzovanoї produktsії proportsіyno to її virobnichoї sobіvartostі;

b) transportnі vitrati (Yakscho їh Pete Wagga digits) - for species realіzovanoї produktsії, їh just spisuyut naprikіntsі mіsyatsya.

For rozpodіlu costs zbutu in buhgalterії skladayut dovіdku-rozrahunok abo vіdomіst rozpodіlu de vkazuyut Vidi realіzovanoї produktsії, її virobnichu sobіvartіst.

Yak usually zagalna scrip costs zbutu povnіstyu spisuєtsya i vklyuchaєtsya to sobіvartostі prodanoї (realіzovanoї) produktsії. When tsomu robitsya buhgaltersky records, debit rahunka "Fіnansovі results," credit - "Zi zbutu costs."