home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

B.1.7. Grupuvannya costs for the objects that sub'ektami gospodarskogo process (mikscami vikinennya - cost centers and centers of access)

Mіscem Vikinennya, abo center, the costs nazivatemo mіsce, de vony actually set. Napriklad, the shop for vipikannya hliba bulo vikoristano boroughly, and in office management - electricity for energy, light bulb, sho ovvitlyu kimnatu.

The main types of vinykennya (centers) cost mozhut bouti type of products (Figure B.1.5) abo kind vibrobnitsva, abo structures (vibrochichi chi technologicheskii) organizatsiyny pidrozdіl.

Fig. B.1.5. Класифікація центрів обліку виробничих расходы за виды

The Center of the Ministry of Education, the Ministry of Education, the Ministry of Education and Science of the Russian Federation,

For its nature, the leather economy is the cost center . Prote in the region before takoy details, as a rule, do not vpayutsya. At rozglyatutyh shoyno butts ідеться відповідно about відносини між робітником (the chief of the shop) аndіміністрацією та між ро-бітником (адміністрацією підприємства ч цеху) та електростанцієюю е електролічильник.

Розрізняють два види центів відповідальності, а саме:

1) the center of costs and expenses;

2) the center for follow-up of financial results.

The main centers of the architecture are the following: the praecessor, the brigadier (mister), the head of the department (dilnitsi), the head (manager) of the service, the head mechanic, the head engineer and the administrator, the administrator of the property in the citadel.

Spending on vibrobnitsku in the accounting vnutrishnogosodarskomu (governed) obliku grupuyutsya on rahunkah in two is straightforward: for elements of costs that are elements of inventory (toto costs of expenses).

In vnutrishnogospodarskomu obliku znachniy vplyv on grupuvannya costs majut complex vidy costs, yakі formuyut vidpovidny centric costs.

Vidove grupuvannya costs є prerogatyuyu organіv upravlennya, ob'ednan і themselves pidpriemstv. Vaughn zoumovlene require a seamless management of the cost of that product in the boundaries of the state.

In practice, the costs of grouping are overloaded for the singing cost indications that are spun on the basis of:

Preparation of the vibrobit;

Udimannya y ekspluotatsyu machines tatatkuvannya;

Transport-zatotivelnі roboty;

Upravlennya (zokrema upravlіnnya structural pidrozdilami vibrobitvtva: brigades, dilnitsy, shops, vibrobitvtvami), zagalnogosdarka control;

Administrative costs;

Vipravlennya marriage with virobnitsy;

Spend on vіdvantagzhennyu that sale (realizatsii) products.