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Buhgaltersky Obl_k - Sopko VV

B.1.5. Pogliblena oblіkova klasifіkatsіya tehnologіchnogo processes virobnitstva produktsії

Process virobnitstva yak factor scho vplivaє on pobudovu oblіku costs klasifіkuyut the nature of obsession product pratsі, tehnologії, organіzatsії and takozh for produktsії character. Usі nazvanі Find our Je komertsіynoyu taєmnitseyu pіdpriєmstva. For potreb fіnansovogo oblіku not zastosovuyutsya. Prote s metoyu odnochasnogo rozglyadu Find our klasifіkatsії costs induced tsі characteristics sama here.

Oskіlki Produkciya abo dobuvaєtsya s Nadr zemlі, s aquatic prostorіv, atmosphere abo vigotovlyaєtsya s already dobutih, viroschenih abo navіt vigotovlenih, the OAO All Gospodarstwa, SSMSC vigotovlyayut abo dobuvayut produktsіyu, podіlyayut on Dvi velikі groups: dobuvnі (dobuvannya vugіllya, Rudy solі toscho) that pererobnі (mashinobuduvannya, priladobuduvannya, tsukrova, Konditerska, hіmіchna toscho).

In dobuvnih Galuzo vіdsutnі costs of sirovinu that materіali, SSMSC on sutі, Je darunkom nature. For Tsikh virobnitstv harakternі takі RISS (Find our): virobnichogo cycle processes, vіdsutnіst UNFINISHED virobnitstva, odnorіdnіst produktsії i t іn..

In pererobnih virobnitstvah zdіysnyuєtsya pererobka (obrobka) sirovini, materіalіv dobutih, viroschenih abo vigotovlenih on pererobnih pіdpriєmstvah.

For character tehnologії usі virobnitstva podіlyayutsya on takі, tehnologіchny processes yakih Mauger Buti perervany i tse not prizvede to psuvannya rechovin, SSMSC pereroblyayutsya, abo takі on yakih at perervі tehnologіchnogo processes that pripinennі yogo on slim vіdrіzok hour rechovini scho pereroblyayutsya, pochinayut psuvatisya i їh away pererobka staє nedotsіlnoyu. Oznachaє Tse, scho robit character tehnologії virobnichy processes perervnim abo bezperervnim.

W glancing pobudovi oblіku costs virobnitstvo vazhlivim Yea those scho tehnologіchny processes - tse sukupnіst operatsіy. Kіlka tehnologіchnih operatsіy formuyut tehnologіchnu phase dіlnitsyu abo peredіl. Character operatsіy tehnologіchnogo processes viznachaє operatsії, SSMSC mozhut vіdobrazitisya at Pervin documents on osnovі danih about kіlkіsnі virobnichogo parametric processes and potіm, yak tsogo vimagaє grupuvannya costs їh mozhna pіdsumuvati for species produktsії, mіstsyami (centers) that formuvannya іnshimi grupuvannya views.

Yakscho have hodі tehnologіchnogo processes mozhlivo viznachiti kіlkіsnі that vartіsnі parameters on okremih operatsіyah then Obl_k mozhna zdіysnyuvati for operatsіyami, phases peredіlami. Yakscho takoї mozhlivostі Absent then Obl_k Got Booty pobudovany for virobnitstvom in tsіlomu.

Tehnologіya processes virobnitstva Mauger Buti bezperervnoyu (napriklad, pivovarіnnya toscho), ale at tsomu Obl_k costs zdіysnyuvatimetsya for okremimi tehnologіchnimi peredіlami (dry) solodoroschennya that wet. Bіlshe, do not tіlki for okremimi peredіlami and second phases in okremih wet peredіlu - varіnnya, brodіnnya, dobrodіnnya, bottling.

Vіdokremlennya robochem mіsts, tehnologії phases peredіlіv toscho daє zmogu vіdpovіdno to them buduvati Obl_k virobnitstva processes. Vіdokremlenі samostіynі tehnologіchnі dіlnitsі - robochem Location, phase peredіl, lіnіya - at praktitsі toil titles cost center. In furrows Tsikh tsentrіv costs zdіysnyuyut Obl_k Some of the elements of the cost.