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Buhgaltersky Obl_k - Sopko VV

B.3.2. Varіanti simple nagromadzhennya costs

B.3.2.1. Zagalnі power

Virobnichі pіdpriєmstva toil zmogu buduvati Obl_k costs zgіdno s position of about storage costs galuzevimi Especially that methodically rekomendatsіyami, SSMSC vrahovuyut osoblivostі tehnologії that organіzatsії virobnitstva and takozh zgіdno s simple method nagromadzhennya costs have sobіvartostі produktsії.

Formuvannya costs virobnitstvo produktsії in such razі vіdbuvaєtsya in sistemі rahunkіv, SSMSC Bulo rozglyanuto ranіshe. Analіtichny Obl_k vikonuєtsya fallow od priynyatogo varіanta i nayavnostі tehnіchnih zasobіv that obchislyuvalnoї tehnіki. Ale in usyakomu razі Got Booty zabezpecheny Obl_k direct costs for the species produktsії - virobami, GROUP virobіv, robіt species, species that poslug indirect costs for the species that viznachenimi centers (mіstsyami) viniknennya th vіdpovіdalnostі centers.

Costs for virobnitstvo in buhgalterskomu oblіku mozhut grupuvatisya on rahunkah in dvoh napryamkah: Some of the elements of the cost - obov'yazkovo - Some of the elements of that sobіvartostі (tobto statte costs) - for the necessary. Mozhlivі varіanti: one that poperedіlny.

B.3.2.2. Pobudova oblіku costs for odnoperedіlnim varіantom

The main characteristic risoyu pobudovi buhgalterskogo oblіku costs for odnoperedіlnim varіantom Yea those scho formuvannya elementіv zdіysnyuєtsya costs a one-off. When tsomu mozhlivі Dvi modifіkatsії: without podіlu elementіv costs pryamі that nepryamі that s podіlom elementіv costs pryamі that nepryamі.

In pershіy modifіkatsії pobudovi oblіku OAO All Elements Je costs directly schodo vigotovlenogo product. Indirect costs Absent. Tsya modifіkatsіya characteristic of іndivіdualnih virobnitstv (ship-that trubobuduvannya, remontnі robots abo molokopererobne virobnitstvo, if one type of vigotovlyaєtsya produktsії, yaky not Got tiposortovogo podіlu). Napriklad, bottling mіneralnoї Vod in odnakovu container: 0.33 l i tіlki.

Factuality sobіvartіst okremih ob'єktіv kalkulyatsії Ready produktіv viznachaєtsya yak scrip elementіv costs at Quantity podіlena viroblenoї produktsії (Fig. B.3.1, B.3.2).

In drugіy modifіkatsії pobudovi oblіku for odnoperedіlnim varіantom usі vitrati, sformovanі Elements in costs for podіlyayutsya EYAD characteristics: pryamі abo nepryamі schodo of the finished product. For analіtichnogo oblіku costs vіdkrivayut rahunki nagromadzhennya for Direct costs for the species produktsії: virobіv, of order, robіt, poslug toscho that nagromadzhennya indirect costs - zagalnogospodarskih, zagalnovirobnichih abo іnshih indirect. Perіodichno nepryamі costs rozpodіlyayutsya mіzh okremimi views produktsії i viznachaєtsya factuality sobіvartіst okremih virobіv for a simple method dіlennya sumi costs okremih virobіv on vimіryuvannya Quantity per unit (Fig. B.3.3, B.3.4).

Fig. B.3.1. Zagalna pobudova oblіku costs virobnitstvo for virobami in іndivіdualnomu single-product virobnitstvі

Fig. B.3.2. Structural diagram pobudovi buhgalterskogo oblіku costs virobnichoї dіyalnostі method for oblіku Povny costs have sobіvartostі produktsії, non-normative method of control in monoproduktivnomu virobnitstvі

Primіtka: MH - materіalnі tightening ratification; KAP - Costs of pratsі; WST - Costs of sotsіalnі required; FOR - the cost of amortizatsіyu; ІZ - INSHI costs.

Fig. B.3.3. Zagalna pobudova costs virobnitstvo for virobami, of order, robots, Hotel toscho

Fig. B.3.4. Structural diagram pobudovi buhgalterskogo oblіku costs virobnichoї dіyalnostі method for oblіku Povny costs in non-normative method sobіvartostі produktsії

Primіtka: MH - materіalnі costs; KAP - Costs of pratsі; WST - Costs of sotsіalnі required; FOR - the cost of amortizatsіyu; ІZ - INSHI costs; PP - pryamі costs; Refinery - nepryamі costs; CZ - cost centers (Georeferencing viniknennya); CV - Center vіdpovіdalnostі.