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Buhgaltersky Obl_k - Sopko VV

B.1.3. Chinniki, SSMSC vplivayut on pobudovu vnutrіshnogospodarskogo oblіku, costs that dohodіv

Gospodarstwa, yak admіnіstrativno samostіyne, zdіysnyuє viznachnі processes, zaymaєtsya pіdpriєmnitskoyu dіyalnіstyu, Got the right yuridichnoї individuals Got provaditi buhgaltersky fіnansovy Obl_k, skladati fіnansovu zvіtnіst and takozh podavati її in peredbachenі statutory body. Otzhe, pobudova fіnansovogo oblіku Je peredumovoyu that Perche chinnikom pobudovi buhgalterskogo vnutrіshnogospodarskogo oblіku.

Buhgaltersky fіnansovy Obl_k costs zdіysnyuyut for troma directly: 1) Some of the elements of; 2) for mіstsyami viniknennya that centers vіdpovіdalnostі (sub'єktami); 3) for ob'єktami fіnansovoї kalkulyatsії.

Some of the elements of the cost Obl_k zdіysnyuyut s metoyu obchislen-nya vsієї costs pіdpriєmstva Sumi, scho skladaєtsya іz costs rіznih vidіv.

Obl_k costs for mіstsyami viniknennya that centers vіdpovіdalnostі vіdobrazhaє costs for okremimi dіlnitsyami pіdpriєmstva that special scho vіdpovіdayut for them. Here takozh vіdobrazhayut rozpodіl vartostі poslug scho їh dopomіzhnі virobnitstva nadayut main. For centers vіdpovіdalnostі zdіysnyuyut analіtichne porіvnyannya viyavlenih in oblіku cost s income vіdpovіdnih dіlnits.

Obl_k costs for ob'єktami fіnansovoї kalkulyatsії zdіysnyuyut, dwellers obchisliti sobіvartіst produktsії and for nayavnostі vіdomostey about tsіnu Sale - dohіd od realіzatsії odinitsі gotovoї produktsії. Nazvanі three napryamki oblіku costs tіsno pov'yazanі mіzh him, dopovnyuyuchi one single i stvoryuyuchi odne tsіle. Vzaєmozv'yazki troh warehouses oblіku costs Bulo shown in Fig. B.4.1.

Buhgaltersky fіnansovy Obl_k costs zavershuєtsya obchislennyam faktichnoї sobіvartostі gotovoї produktsії for species tobto for ob'єktami fіnansovoї kalkulyatsії.

Nagadaєmo osnovnі chinniki pobudovi fіnansovogo oblіku costs.

View pіdpriєmnitskoї dіyalnostі - virobnicha, komertsіyna, penny-Credit - tse Purshia chinnik pobudovi buhgalterskogo fіnansovogo oblіku i dohodіv costs.

Another chinnikom pobudovi buhgalterskogo fіnansovogo oblіku costs dohodіv Yea i Galuzo that pіdgaluz dіyalnostі mind. Cutaneous Galuzo dіyalnostі Got Booty vіdokremlena in buhgalterskomu oblіku, followed viznachaєtsya fіnansovy result.

Tretіm chinnikom pobudovi buhgalterskogo oblіku Je kind produktsії: virіb, Nada Hotel, vikonana robot. In buhgalterskomu fіnansovomu oblіku costs that revenues oblіkovuyut okremo for cutaneous produktsії views.

Navedenі chinniki viznachayut pobudovu buhgalterskogo fіnansovogo oblіku, tobto rahunkіv Golovnoї book system management methods that їh skladannya buhgalterskogo balance that fіnansovogo zvіtu i vodnochase Je vihіdnimi for pobudovi buhgalterskogo vnutrіshnogospodarskogo oblіku.

Danі oblіku costs for ob'єktami kalkulyatsії not just a guide-for perevіrki kompensatsії cost income od proda- Ms (realіzatsії). Kalkulyatsіyu faktichnoї sobіvartostі products tsії skladayut s metoyu porіvnyannya costs virobnitstvo that realіzatsіyu s tsіnoyu sale odinitsі virobu. Yakscho income does not vіdshkodovuyut costs virobnitstvo, vinikayut sumnіvi vіdnosno dotsіlnostі virobnitstva that most іsnuvannya pіd- priєmstva. Dwellers analіzuvati sobіvartіst not dostatno nobility zagalnu the bag cost. Krіm tsogo pokaznika neobhіdno mother in rozporyadzhennі danі for cutaneous statte costs cutaneous leaf of cost. Tsі danі mozhna will win in rіzny sposіb, yaky deposits od tehnologії that organіzatsії virobnitstva on pіdpriєmstvі.

Ale cutaneous form of dіyalnostі, cutaneous Galuzo abo pіdgaluz dіyalnostі mind that not vostannє - view produktsії harakterizuyutsya rіznimi Find our pobudovi tehnologії that organіzatsії.

Napriklad, virobnitstvo Mauger Buti dobuvne abo pererobne, vіdpovіdna tehnologіya Mauger Buti mehanіchnoyu organіchnoyu abo, abo perervnoyu bezperervnoyu; for skladnіstyu tehnologіya Mauger Buti odnoperedіlnoyu abo bagatoperedіlnoyu (poperedіlnoyu).

Organіzatsіyna pobudova dіyalnostі Mauger harakterizuvatisya structures - shops abo beztsehovoyu; type virobnitstva Mauger Buti іndivіdualny, serіyny abo Masov.

Form spetsіalіzatsії takozh Got vpliv on pobudovu.

Slіd nazvati takozh i takі chinniki:

Metodi otsіnki ob'єktіv oblіku,

organіzatsіya vnutrіshnogospodarskih vіdnosin,

Metodi formuvannya faktichnoї virobnichoї sobіvartostі produktsії.

In rіznih Galuzo Obl_k costs for mіstsyami їh viniknennya zdіysnyuєtsya in rіznomu. Vіn zmіnyuєtsya on pіdpriєmstvah for-sleepers od їh tehnologії that organіzatsіynoї structure. Pobudova oblіku costs zgіdno s tehnologієyu that organіzatsіynoyu structures pіdpriєmstva daє zmogu pov'yazati dіyalnіst that vіdpovіdalnіst specific osіb (Meister, the foreman, robіtnik) іz pіdpriєmstva costs.

In rіznih Galuzo zastosovuyut rіznu range of cost items, oskіlki tsya takozh viznachaє methodical nomenclature oblіku that kalkulyuvannya sobіvartostі. Tsey vpliv viznachaєtsya of the following characteristics: 1) obsyagom - viznachaєtsya odnoperedіlnim i poperedіlnim method; 2) Process - napіv- fabrikatny, beznapіvfabrikatny method; 3) kіlkіstyu ob'єktіv - odnoproduktivny (for virobami) that bagatoproduktivny (for virobіv GROUP); 4) way rozpodіlu indirect costs - odnokoefіtsієntny (for indirect costs vsіh vikoristovuєtsya one koefіtsієnt) that bagatokoefіtsієntny; 5) hour skladannya rozrіznyayut poperednі aprіornі (the norm, plan) that aposterіornі (zvіtnі); 6) povnotoyu - povnі (scho mіstyat in sobі OAO All vitrati) that chastkovі (ohoplyuyut scho deprivation pryamі zmіnnі costs).

Іz Names chinnikіv on bіlshostі of companies, yak usually dіyut deprivation kіlka, that when pobudovі oblіku on skin pіdpriєmstvі slіd z'yasuvati, SSMSC sama s іsnuyut them here.

Otzhe on pobudovu processes oblіku vitrat that kalkulyuvannya (obchislennya) faktichnoї sobіvartostі produktsії in sistemі vnutrіshnogospodarskogo oblіku vplivayut tehnologіya that organіzatsіya particular virobnitstva; i warehouse structure okremih kalkulyatsіynih cost items; mozhlivіst їh analіtichnogo rozkladannya. Yogo vzaєmozv'yazok s fіnansovim oblіkom imposed in Fig. B.1.1.

Fig. B.1.1. Vzaєmozv'yazok tsіlovih funktsіy buhgalterskogo fіnansovogo that vnutrіshnogospodarskogo oblіku costs virobnitstva