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Buhgaltersky Obl_k - Sopko VV

B.1.4. Grupuvannya chinnikіv processes virobnitstva for tehnologієyu

Yak chinnik scho vplivaє on pobudovu oblіku costs tehnologіchny processes virobnitstva klasifіkuyut for such acquaint themselves:

produktsії way of obsession;

tehnologієyu;

Especially organіzatsії;

produktsії character.

Sposіb produktsії obsession. Potrіbna suspіlstvu Produkciya, yak vіdomo, abo dobuvaєtsya іz Nadr zemlі, Water prostorіv, atmosphere, abo vigotovlyaєtsya іz already vidobutih, viroschenih abo navіt already vigotovlenih produktіv. W looking around at tse Gospodarstwa, SSMSC vigotovlyayut abo dobuvayut produktsіyu, podіlyayutsya on Dvi velikі groups: dobuvnі (vidobutok vugіllya, Rudy solі toscho) that pererobnі (mashinobuduvannya, priladobuduvannya, hіmіchna, tsukrova, Konditerska toscho).

In dobuvnih Galuzo vіdsutnі vitrati on sirovinu that materіali, SSMSC Yea, for sutі, darunkami nature. They are characterized by risoyu (Find our) Je vіdnosno virobnichogo short cycle processes, vіdsutnіst UNFINISHED virobnitstva, odnorodnіst produktsії i t. Іn.

In pererobnih virobnitstvah pereroblyayut chi obroblyayut sirovinu th materіali, vidobutі, viroschenі abo vigotovlenі on pererobnih pіdpriєmstvah.

Tehnologіya. For tehnologієyu OAO All virobnitstva podіlyayutsya on takі de tehnologіchny processes Mauger Buti perervany without іstotnih vtrat i Skoda for kіntsevogo product i takі de navіt Neznachny pererivannya tehnologіchnogo processes zavdaє virobnitstvu nepopravnoї Skoda. Otzhe, fallow od tehnologії virobnichy processes Mauger Buti perervnim abo bezperervnim.

W glancing pobudovi oblіku costs virobnitstvo vazhlivim Je scho axis. Tehnologіchny processes - tse sukupnіst operatsіy; kіlka tehnologіchnih operatsіy formuyut tehnologіchnu phase dіlnitsyu abo peredіl. Character operatsіy tehnologіchnogo processes viznachaє, SSMSC s are shaping can Buti vіdobrazhenі at Pervin documents on pіdstavі danih about kіlkіsnі parametric virobnichogo processes, dwellers Dali, yak tsogo potrebuє grupuvannya costs їh mozhna Bulo pіdsumuvati for species produktsії, mіstsyami (centers) formuvannya that іnshimi Find our grupuvannya .

Yakscho have hodі tehnologіchnogo processes Je zmoga viznachiti takі operatsії have zv'yazku s yakimi mozhna viznachiti kіlkіsnі that vartіsnі virobnichogo parametric processes, the Obl_k dotsіlno provaditi on operatsіyah by phases, by peredіlah. We Got nasty razі Obl_k buduvatisya on virobnitstvu in tsіlomu. Vіdbіr zdіysnyuyut for the form, yak imposed in Fig. B.1.2.

Tehnologіchnі operatsії for svoїm character shaping can Buti dvoh vidіv: mehanіchnі abo organіchnі (hіmіchnі, bіologіchnі toscho). Yakscho processes virobnitstva skladaєtsya deprivation s mehanіchnih operatsіy, yogo nazivayut mehanіchnim, and if vіn skladaєtsya s organіchnih abo zmіshanih operatsіy, yogo nazivayut organіchnim.

Hosting Project virobu ______________

Fig. B.1.2. Dobіr tsentrіv oblіku vitrat

In virobnitstvah s mehanіchnoyu tehnologієyu produktsіyu oderzhuyut viklyuchno pіslya poєdnannya samostіynih mehanіchnih elementіv, parts vuzlіv, komplektіv toscho. In Tsikh virobnitstvah Je zmoga vіdokremlyuvati in oblіku whether yak dіlnitsyu virobnitstva, dwellers viznachiti kіlkіsnі that vartіsnі parameters. Zavdyaki tsomu oblіkovy processes virobnitstva pіddaєtsya podіlu on peredіli, Fazi, dіlnitsі, right up okremoї operatsії.

In virobnitstvah s organіchnoyu tehnologієyu potrіbny retelny dobіr quiet tehnologіchnih operatsіy on yakih Je zmoga vimіryati kіlkіsnі that yakіsnі virobnichogo parametric processes, viznachiti tsі parametric schodo napіvproduktu i z'yasuvati, yak formuєtsya sobіvartіst Tsikh napіvproduktіv. Yakscho takoї zmogi Absent then Obl_k slіd buduvati in tsіlomu. Widi tehnologіchnih protsesіv imposed in Fig. B.1.3.

Zauvazhimo scho zgadanі schoyno vlastivostі not pov'yazanі s ponyattyami perervnostі that bezperervnostі. Zokrema have razі bezperervnoї tehnologії processes virobnitstva (napriklad, pivovarіnnya) Obl_k costs Mauger zdіysnyuvatisya for okremimi tehnologіchnimi peredіlami (Sukhiy - solodoroschennya, wet - varіnnya, brodіnnya, rozlivannya). Bіlshe addition, no deprivation of okremimi peredіlami and second phases of okremimi wet wet peredіlu - varіnnya, brodіnnya, dobrodіnnya, rozlivannya.

Fig. B.1.3. Grupuvannya vidіv tehnologіchnih protsesіv

Osoblivostі organіzatsії. Mozhlivіst vіdokremlyuvati odne od one robochі Georeferencing, Fazi tehnologії, peredіli toscho dozvolyaє vіdpovіdno buduvati Obl_k virobnitstva processes.

Vіdokremlenі samostіynі tehnologіchnі dіlnitsі - robochem Location, phase peredіl, lіnіya - on praktitsі nazivayut cost center. In furrows Tsikh vitrat provadyat Obl_k Some of the elements of the cost.

Character produktsії. The result virobnitstva Je Produkciya (virіb, robot, Hotel, іnformatsіya toscho). Buhgaltersky Obl_k Got zabezpechiti іnformatsіyu about її Quantity, yakіst, vartіst. The nature of such produktsії viznachaєtsya acquaint themselves:

the form;

stupіn gotovnostі;

konstruktorska that tehnologіchna skladnіst.

The shape of the produktsіyu podіlyayut into three groups: urechevlenu (virіb - tractor hlіb, wheat toscho); results of the work (repair); Hotel (transported Vantage toscho).

For stage gotovnostі produktsіyu podіlyayut so: ready; napіvfabrikat (Ready to spozhivannya, ale virobnichogo); not ready (unfinished virobnitstvo, nekomplektnіst).

Ready vvazhaєtsya Produkciya, yak povnіstyu vіdpovіdaє standards tehnіchnim, dogovіrnim abo іnshim minds priynyata s virobnitstva to the warehouse, and in okremih vipadkah on neї stock sertifіkat abo Inshyj document about yakіst.

Produkciya Mauger Buti mainly pobіchnoyu abo pobіzhnoyu.

On pobudovu buhgalterskogo oblіku costs virobnitstva vplivaє character product pratsі by step kіntsevoї gotovnostі.

Produkciya s Look danogo virobnitstva Mauger vvazhatisya not ready for ale pridatnoyu Promyslova spozhivannya. Napriklad chavun. Tse finished product for chavunovarіnnya, ale napіvfabrikat for steelmaking processes. Tom at pobudovі oblіku virobnichogo processes potrіbno chіtko rozmezhuvati ponyattya finished product napіvfabrikatu, napіvproduktu.

For konstruktorskoyu that tehnologіchnoyu skladnіstyu produktsіyu podіlyayut on a simple i folding.

In buhgalterskomu oblіku Produkciya oblіkovuєtsya yak in the natural, so i have vartіsnomu virazhennі.

Krіm produktsії in virobnichomu protsesі take the fate of the character i Elements of Retschow: vіdhodi marriage toscho. W looking around at tse slіd z'yasuvati urechevleny result virobnichogo processes, dwellers pobuduvati yogo buhgaltersky Obl_k.

Otsіnyuvannya produktsії takozh vplivaє on pobudovu oblіku virobnichogo processes. Od fallow, for chogo potrіbne TAKE otsіnyuvannya, yogo dіstayut for such vidіv vartostі: factuality sobіvartіst, planning sobіvartіst, vartіst in tsіnah realіzatsії - rozdrіbnih, dogovіrnih, Gurtovaya toscho.