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|home Accounting, audit Books Accounting region - Sopko V.V.|
Accounting region - Sopko V.V.
AT 3. Accounting internal region of viral business for the method of direct costs for private products
Accounting internal region of viral business for the method of direct transmission costs затрат all at the highest possible level and precisely the representation of absolutely all expenses for the singing hour of private products. Motivate to form the basis of the official letters, and to:
increased costs for direct and indirect;
the nature of technology technology:
- Organizational virobnitstva;
- cost control;
centric cost area:
The method of the cost of the costs of the home for two options:
non-normative - a simple method of increasing costs;
normative (standard-cost) - nagromadzhuvannya costs beyond the norms that vidhilennyam vid norms.
His cherku normatively maє two pіdvarіanti:
periodic monitoring of costs over standards (month, decade, day, day);
more accurate cost control over the norms (over the course of the technological process), okremim operations.
To incentivize the region of viral care by using the method of higher costs for any kind of interest, you must recognize the official officers. Please note that you want to develop a working plan for the warehouse and put the model in the cost area.
Najvlivіshі that nayskladnіshі moments instill models so:
the main methodology is that of Pobudova;
special forms of cost elements;
pobudova region rukhu material elements of costs and unfinished work in the process of work;
the region of the front group of indirect cost elements in complex types and overgrouping;
Oblast of ready-made products and the license of the new virological standards.
For the whole tribute about the warehouse of cost items.
Let’s give more insight into the report in the context of encouraging the cost of virobility costs by using the direct cost method for your own products, by all means, the methodology is up to date, I’ll see the same day in the same systems of the viral region. Rozbіzhnostі pov'yazanі z with specialties, as characterize vіdpovіdna system.