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Buhgaltersky Obl_k - Sopko VV

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B.1.6. Pogliblena klasifіkatsіya costs vnutrіshnogospodarskogo oblіku

Fіnansovim oblіkom in sferі costs ohoplyuyutsya processes pridbannya (kupіvlі) organіzatsії pererobki (Process virobnitstva), Sale (realіzatsії) vigotovlenih produktіv pratsі. Zavdyaki fіnansovomu oblіku dosyagaєtsya meta kіlkіsnogo vіdobrazhennya yakіsnih (vartіsnih) characteristics Tsikh protsesіv, hіd dіyalnostі of processes, processes naroschuvannya vitrat, tobto vartostі, viznachennya fіnansovogo result toscho.

Traditsіyno to zavdan buhgalterskogo vnutrіshnogospodarskogo oblіku costs that dohodіv vіdnosyat takі:

svoєchasne filed information The cost is the income for the cost centers that CenterAtom vіdpovіdalnostі;

control gospodarskoї dіyalnostі structural pіdrozdіlіv;

viznachennya (kalkulyuvannya) sobіvartostі produktsії (virobіv, poslug, robіt) materіalіv, tovarіv toscho;

viznachennya tsіni;

upravlіnskih rіshen of acceptance.

Vodnochase traditsіyne zavdannya not viznachaє Main. Process dіyalnostі pov'yazany іz vchinkami konkretnoї individuals, and that th s vіdpovіdalnіstyu tsієї individuals for svoї rіshennya. Otzhe for vartіsnі characteristics Got vіdpovіdati htos specifically.

The personal vіdpovіdalnіst for the results Robots pov'yazana not deprivation s kіlkіsnimi that yakіsnimi (vartіsnimi) characteristics vikoristannya resursіv i formuvannya vartіsnih pokaznikіv and th s forward-looking rіshennyami. For їh of acceptance potrіbna dodatkova іnformatsіya about costs. Tsya characteristic Got vіdobrazhati not just scho took, and th rozkrivati ​​vіdpovіdnіst costs zazdalegіd viznachenim parameters (BIZNES plan, standards, koshtorisu toscho) z'yasovuvati the reasons chi іnshogo camp, nazivati ​​іnіtsіatorіv ekonomії abo vinuvattsіv perevitrat. Got Booty given vіdpovіd de sama on yakіy operatsії on Money Does protsesі (fazі, dіlnitsі toscho) vinikli vіdhilennya, stupіn vikoristannya virobnichih toscho bearing-down. W looking around at tse klasifіkatsіyu costs slіd dopovniti ponyattyam elastichnostі (tobto zalezhnostі). For tsієyu characteristics of costs in vnutrіshnovirobnichomu oblіku podіlyayut on zalezhnі that nezalezhnі od dіyalnostі. When tsomu zalezhnі shaping can Buti:

proportsіyno zalezhnі;

degresivno zalezhnі;

Progressive zalezhnі (Fig. B.1.4).

Potrebuyut clarify that pryamі nepryamі costs. Pryamі costs dotsіlno utochniti termіnom "іndivіdualnі" and nepryamі - termіnom "zagalnі".

Pogliblena klasifіkatsіya costs filed in the Table. B.1.1.

Dotsіlno enter takі ponyattya: Costs kontrolyuyutsya SSMSC, is the cost, not kontrolyuyutsya SSMSC; korotkostrokovі, dovgostrokovі, znachnі, neznachnі, serednі that granichnі.

Vzaєmozv'yazok podіlu costs have fіnansovomu that vnutrіshnogospodarskomu (upravlіnskomu) oblіku

Fig. B.1.4. Vzaєmozv'yazok podіlu costs have fіnansovomu that vnutrіshnogospodarskomu (upravlіnskomu) oblіku

table B.1.1

Pogliblena klasifіkatsіya costs pіdpriєmstva for pobudovi buhgalterskogo vnutrіshnogospodarskogo oblіku

Number s / n

Find our klasifіkatsії

Widi costs

1

For ekonomіchnih zmіstom

1) costs zasobіv pratsі 2) costs predmetіv pratsі 3) Costs zhivoї pratsі

2

For Rolle in gospodarskomu protsesі

1) chistі 2) dodatkovі (vitrati zberezhennya, vitrati transport vitrati doopratsyuvannya)

3

For dotsіlnіstyu

1) produktivnі 2) neproduktivnі

4

For vіdnoshennyam to obsyagu virobnitstva

1) postіynі 2) zmіnnі (proportsіynі, progresivnі, degresivnі)

5

For vіdnoshennyam to gospodarskogo Process

1) osnovnі (tehnologіchnі) 2) nakladnі (organіzatsіynі)

6

For the way to vіdnesennya sobіvartіst

1) pryamі 2) nepryamі

Zakіnchennya Table. B.1.1

Number s / n

Find our klasifіkatsії

Widi costs

7

Per calendar perіodami

1) potochnі 2) maybutnіh perіodіv 3) passed perіodіv

8

For stadіyami virobnichogo Process

1) on zakupіvlyu 2) on zberіgannya tovarіv 3) on realіzatsіyu produktsії

9

For zalezhnіstyu

1) zalezhnі 2) nezalezhnі

10

For ohoplennyam BIZNES-up (koshtorisom)

1) zaplanovanі 2) nezaplanovanі

eleven

For mozhlivіstyu control

1) kontrolovanі 2) nekontrolovanі

12

For ohoplennyam, normuvannyam

1) normovanі 2) nenormovanі

13

According to vіdnoshennyu sobіvartostі

1) scho vіdnosyatsya on sobіvartіst realіzatsії 2) scho vіdnosyatsya on fіnansovі result abo vіdshkodovuyutsya for rakhunok іnshih Jerel pokrittya

14

Behind Some of the elements of costs

їh warehouse vstanovlyuєtsya tsentralіzovano

15

For statte costs

їh warehouse vstanovlyuєtsya detsentralіzovano

16

For funktsієyu upravlіnnya

1) virobnichі 2) komertsіynі 3) admіnіstrativnі

17

For the procedure on vіdnesennya perіod generuvannya pributku (at zahіdnomu oblіku)

1) Product 2) on perіod

18

By line planuvannya

1) korotkostrokovі 2) dovgostrokovі


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