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Accounting region - Sopko V.V.

B.3.2. Varianti simple cost accrual

B.3.2.1. Zagalny nourishment

Violating business expenses I can save the cost area separately with provisions for cost storage, specific features and methodical recommendations, special features and technological processes, and also simple expenses.

The form of expenses for virobnitstvo products in such a way is included in the system, as earlier, it was considered earlier. The analytic region will conquer the fallow of the accepted option and the manifestations of the technical concerns and calculating technologies. And here’s a lucky time to save for the region of direct costs for the types of products - virobes, groups of virobi, types of robots, types of services and indirect costs for the types and the designated centers of visibility.

Spend on virobnitvo in the accounting region can be grouped on the coasters at two straights: for the elements of costs - obov'yazkovo - for the elements of expenses (for cost items) - for need. Mozhlivі varіanti: one and the same.

B.3.2.2. Pobudova oblast of expenses for a single-front variant

The main characteristic rice is to incite the accounting area of ​​expenses for a single front-end option є those that are formulated as a cost element once. At the same time, there are two possible modifications: no direct costs and direct costs and no direct costs and direct costs.

At the first version, encourage the region to have all the costs є directly to the product you have prepared. Indirect costs are muteє. The type of modification is characteristic of indiviual virobnosts (vessel piping, repair robots, or milk processing, as long as one type of product is purchased, it’s not a kind of sorted product). For example, pouring mineral water into the same container: 0.33 liters and containers.

Actual cost of production of finished products is evident as a total of cost elements, divided by the number of products (Fig. B.3.1, B.3.2).

In another modifikatsії encourage the region for a one-front version of the usability, are formed into an element of costs, share two characteristics: direct or indirect to the finished product. For the analitical cost region, I’m curving the rachunas for direct expenses for the types of products: virobil, replacement, robots, servants, and so on and indirect indirect costs - for those who are living in the sun, indirectly working or indirectly. Occasionally, indirect costs are increased between the surrounding products and the actual costs are determined by the simple method of summing the cost of the total amount of the product by the amount of one by one (Fig. B.3.3, B.3.

Zagalna pobudova area of ​​expenses for virobnitstvo

Fig. B.3.1. Zagalna pobudova the area of ​​expenses for virobnitstvo for virobes in the single-product monoproduct virobnitz

Structural Scheme Encourage Accounting Region

Fig. B.3.2. Structural scheme of incentivizing the accounting region of the costs of the viral business for the method of the cost of their own products, using the non-normative method of control in a single-productive virobility

Note: MZ - material Zagalnuyu impulse costs for virobnitstvo for virobi, zamovlenni, robots, servants rati ; PDO - the cost of paying pracі ; ZSP - the cost of social consumption ; FOR - expenses for depreciation ; IZ - costs.

Fig. B.3.3. Zagalnaya incentive costs for virobnitstvo for virobi, zamovlenny, robots, servants skinny

Structural scheme of incentivize accounting area of ​​costs of virological dіyalnostі

Fig. B.3.4. Structural scheme of incentivizing the accounting region of expenses of viral business for the method of regional costs of private products by the non-normative method

Note: MOH - material costs; PDO - the cost of paying pracі; ZSP - the cost of social consumption; FOR - expenses for depreciation; ІЗ - costs; PZ - direct costs; Oil refineries - indirect costs; ЦЗ - the center of costs (mіstsya wikinnennya); CV - the center of the range.