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Buhgaltersky Obl_k - Sopko VV

B.4.2.3. Obl_k costs komertsіynoї dіyalnostі

B.4.2.3.1. Zagalna pobudova oblіku costs komertsіynoї dіyalnostі

Costs komertsіynoї dіyalnostі yavlyayutsya him costs pov'yazanі s prosuvannyam tovarіv od virobnitstva to spozhivacha. Before them nalezhat cost s kupіvlі, transportuvannya, upakuvannya, pіdrobki, zberіgannya, realіzatsії tovarіv toscho and takozh cost s utrimannya Budova that іnventarya, Orenda mainly zasobіv, SPLAT protsentіv for koristuvannya loan strahuvannya Lane (komertsіynogo riziku) s torgovelnoї ADs i t . іn.

Costs komertsіynoї dіyalnostі analogіchno oblіku costs virobnichoї dіyalnostі podіlya ... yutsya three samostіynі Etap: Costs of pridbannya, the cost of upravlіnnya (org.) That costs to sell, realіzatsіyu. Tsі three processes in oblіku komertsіynoї dіyalnostі unaochnyuє Fig. B.4.1.

Zagalna klasifіkatsіya cost technique that oblіku formuvannya elementіv costs komertsіynіy dіyalnostі analogіchna vikladenomu vische - B.4.2.4 order oblіku virobnichoї dіyalnostі that when nadannі poslug. In porіvnyannі s virobnichim processes for vigotovlennyu produktsії abo viroblennyu Hotel have torgіvlі nіchogo not viroblyaєtsya, Nada Hotel Yea "robot", yak not Got kіlkіsnih characteristics. Tom at torgіvlі Absent processes viznachennya virobnichoї fіnansovoї sobіvartostі result, which means that direct indirect (overhead) costs, oblіku gotovoї produktsії that іnshih oblіkovih robіt Specific to virobnitstva. In torgіvlі costs operatsіynoї dіyalnostі grupuyutsya for such acquaint themselves:

1. Costs for pridbannya tovarіv;
2. tovarіv costs of sales;
3. Costs for upravlіnnya - admіnіstrativnі costs;
4. INSHI operatsіynі costs.

Costs for podіlyayutsya Galuzo dіyalnostі (in optovіy, poserednitskіy, rozdrіbnіy torgіvlі, Gromadska harchuvannі i t. Іn.), Is the cost types.

Rozmіr costs viznachaєtsya absolutely sumoyu yak, so i їh rіvnem in percentage to the turnover. Cost Rіven Yea one іz yakіsnih pokaznikіv dіyalnostі torgovelnih of companies.

Costs vіdobrazhayutsya on debetі rahunka "Elements of cost at the time of zdіysnennya" (cost s kupіvlі transported, zberіgannya tovarіv, torgovelnoї advertisements zarobіtnoї pay i t. Іn.).

Deyakі costs poperedno rezervuyut (napriklad, to repair the main zasobіv, pokrittya trademark vtrat in furrows vіdpovіdnih standards toscho) abo vіdnosyat on rakhunok vitrat maybutnіh perіodіv (napriklad, orendna board vitrati Zi strahuvannya lane i t. Іn.) S the following rіvnomіrnim writedowns on rakhunok "Vitrati komertsіynoї dіyalnostі".

Synthetical Obl_k costs leads to rahunkah "cost" analіtichny - at rozrіzі vstanovlenoї nomenclature costs zgrupovanih for EYAD acquaint themselves: zalezhnі that nezalezhnі od rozmіru tovarnoї masi.

Naybіlsh characteristic Je varіant pobudovi of Fig. B.4.5.