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Buhgaltersky Obl_k - Sopko VV

V.3.2.5. Osoblivostі oblіku poperednogo grupuvannya indirect costs in complex forms

Procedure pobudovi oblіku poperednogo grupuvannya elementіv indirect costs that їh Adding to sobіvartostі okremih vidіv produktsії we already vіdomy.

Zagalna technique pobudovi Tsikh costs have vnutrіshnogospodarskomu oblіku mayzhe taka itself. Rіznitsya polyagaє deprivation in the fact scho Quantity tsentrіv costs uniquely zrostaє. Tom Tsey yelement robots slіd peredbachiti in robochem planі rahunkіv. Especially Tse stosuєtsya such costs:

on the one ekspluatatsіyu utrimannya machines i ustatkuvannya in rozrіzі tehnologіchnih schemes lіnіy, agregatіv toscho;

zagalnovirobnichih in rozrіzі teams dіlnits, tsehіv, peredіlіv, tehnologіchnih toscho phases;

vnutrіshnogospodarskih toscho transport costs.

V.3.2.6. Osoblivostі pobudovi oblіku Institution elementіv costs

Methods pobudovi oblіku Institution elementіv on virobnitstvo cost us already vіdoma. Schodo order Institution costs in zastosuvannі method Povny costs slіd zaznachiti scho mozhlivі OAO All navedenі varіanti. The procedure was tehnіka Institution analogіchnі rozglyanutim ranіshe. Fig. B.3.7; V.3.8; V.3.9; V.3.10; V.3.11; V.3.12 hovering technique Institution costs.

Fig. B.3.7. Obl_k Institution costs in odnoperedіlnomu odnovirіbnomu tipі

Fig. V.3.8. Obl_k Institution costs in odnoperedіlnomu bagatovirіbnomu tipі

Fig. V.3.9. Obl_k Institution costs in bagatoperedіlnomu odnovirіbnomu (single-commodity) tipі - poprotsesny method grupuvannya

Fig. V.3.10. Obl_k Institution costs in poperedіlnomu bagatovirіbnomu tipі virobnitstva beznapіvfabrikatnim method

Fig. V.3.11. Obl_k Institution costs in poperedіlnomu bagatovirіbnomu tipі virobnitstva beznapіvfabrikatnim method

Fig. V.3.12. Obl_k Institution costs in poperedіlnomu bagatovirіbnomu virobnitstvі napіvfabrikatnim method

Rozglyanemo specific butt. Virobniche pіdpriєmstvo vigotovlyaє two Vidi virobіv: E is the K. Okrіm of Provadia pіdpriєmstvo torgovelnu dіyalnіst, Got shop and takozh two main workshops virobnitstva:

Number 1 - mehanіchny;

Number 2 - skladalny

i two workshops dopomіzhnogo virobnitstva:

Number 3 (1) - steam-powered stantsіya,

Number 4 (2) - Tarnow.

In Tarn shop vigotovlyayut two Vidi yaschikіv:

1 of order number (box number 357);

number 2 of order (box number 871).

Robochem rahunkіv plan imposed in the Table. B.3.1.

table B.3.1

Robochem rahunkіv plan costs

Prodovzhennya tabl.V.3.1