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Buhgaltersky Obl_k - Sopko VV

V.3.2.4. Osoblivostі oblіku formuvannya elementіv costs have sobіvartostі produktsії virobnichoї dіyalnostі at Povny costs

Zagalnu technique that tehnіku oblіku formuvannya elementіv costs Bulo vikladeno ranіshe.

Prote pobudova oblіku formuvannya elementіv costs have sobіvartostі produktsії at zastosuvannі deviant varіanta control Povny costs Got Especially number.

According au-Perche, Elements of cost formuyutsya on velikіy kіlkostі tsentrіv costs that tsentrіv vіdpovіdalnostі. Robochem up rahunkіv potrіbno chіtko viznachiti tsі moments that technique їh vzaєmozv'yazku.

In another way - i tse one s nayіstotnіshih Find our pobudovi virobnichogo oblіku costs - potrіbno rozrobiti Obl_k Ruhu materіalnih elementіv costs have protsesі virobnitstva progress tehnologіchnogo processes.

HEAD zavdannya oblіku virobnichogo processes for method Povny costs - viznachennya kіlkostі new product that yogo povnoї virobnichoї sobіvartostі.

Zauvazhimo scho zdebіlshogo materіali in virobnitstvo vіdpuskayutsya for lіmіtami, Ale Tse slit is not oznachaє scho control їh vikoristannyam zabezpecheno. When peredachі materіalіv in virobnichy processes can be easily vstanoviti, chi vіdpovіdayut їh Quantity that yakіst standards (quotas koshtorisu toscho), ale yak vikoristano materіali in virobnichomu protsesі, z'yasuvati uniquely vazhche. Tom slіd ustanoviti Obl_k Ruhu materіalіv, i nasampered headache, SSMSC utvoryuyut basis (substantsіyu) maybutnogo product.

Prote Obl_k materіalіv progress tehnologіchnogo processes deprivation on pіdstavі kіlkіsnih danih Je nedostatnіm. Potrіbnі takozh vartіsnі parameters tobto potrіbno nobility, yak formuєtsya sobіvartіst. Ale is not tіlki in tsіlomu and the second on okremih operatsіyah, tehnologіchnih phases peredіlah, in furrows of the brigade, shop toscho.

For pobudovi oblіku Ruhu materіalіv in protsesі virobnitstva stvoryuyut organіzatsії model. For formalіzatsії modelі take vіdpovіdnі tehnologіchnі that organіzatsіynі osoblivostі particular virobnitstva i rozkladayut on three aspects - Obl_k elementіv costs Obl_k transformatsії elementіv costs have stattі costs that Obl_k cost items for cutaneous organіzatsіynim oseredkom, brigade, shop toscho.

Osoblivostі tehnologії virobnitstva zumovlyuyut operatsії, SSMSC can be taken as a basis viznachennya kіlkіsnih not deprivation, and th vartіsnih parametrіv virobnitstva for Bulo dwellers mozhna dіstati vartіsnі characteristics.

Dali to pobudovi organіzatsіynoї modelі oblіku costs take gorizontalnі that vertikalnі FORMS vіdnosin vіdpovіdnogo pіdrozdіlu that pobudovi tehnologії.

Otzhe for pobudovi konkretnoї modelі oblіku virobnitstva on Pevnyi pіdpriєmstvі slіd vikonati takі works: vіdіbrati oblіkovі nomenclature rozrobiti normative Gospodarstwa, pіdіbrati system Documented operatsіy (documents) pobuduvati zagalnu scheme oblіku, rozrobiti schemes oblіkovih reєstrіv, viznachiti cost center i Metodi viyavlennya vіdhilen cost od standards (quotas koshtorisu toscho) viznachiti methodological rozpodіlu indirect costs i Metodi rozrahunkіv UNFINISHED virobnitstva, methods otsіnki vіdhodіv, pobіchnoї produktsії, methods viznachennya sukupnoї sobіvartostі produktsії that sobіvartostі okremih її vidіv.

Square od FORMS organіzatsії processes virobnitstva i nature tehnologії Obl_k costs Got buduvatisya so Abi system in order to rahunkah buhgalterskogo oblіku one can at Bulo dіstati danі about the factuality that the bag cost obchisliti Povny sobіvartіst in furrows structural pіdrozdіlіv for produktsії views.

Obl_k Rasht elementіv costs - to pay pratsі, sotsіalne strahuvannya, amortizatsіyu toscho zdіysnyuєtsya for rozglyanutim ranіshe up:

1. Viznachennya tsentrіv costs i tsentrіv vіdpovіdalnostі.

2. Rozrobka robochem rahunkіv plan.