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Buhgaltersky Obl_k - Sopko VV

B.3.3. Varіant oblіku normative method of costs (cost standard)

B.3.3.1. Sutnіst that peredumovi normative method oblіku costs

Normative method Je pohіdnim od upravlіnnya method for vіdhilennyami. Sutnіst regulatory upravlіnnya polyagaє in upravlіnnі on pіdstavі information The vіdhilennya od zazdalegіd viznachenih parametrіv standards (koshtorisu, toscho standard). Otzhe for regulatory oversight costs oblіku potrіbno prinaymnі z'yasuvati scho Takeo normative upravlіnnya (tobto upravlіnnya for vіdhilennyami). Osnovnі value SSMSC harakternі method for upravlіnnya for vіdhilennyami and takozh vzaєmozv'yazok mіzh CIM method i Normative іlyustruє Fig. V.3.13.

Introduction to buhgaltersky Obl_k uyavlennya about normativnі (standartnі) costs Bulo digit practicality Kroc away vikoristannya in oblіku printsipіv kіbernetiki. Yakscho ranіshe buhgaltersky Obl_k CCB pobudovany on reєstruvannі faktіv scho vzhe zdіysnilisya in gospodarskomu zhittі, i vіdobrazhav deprivation direct phone reception mіzh zdіysnenim fact that sub'єktom upravlіnnya, now buhgaltersky Obl_k becoming fіksuvati vіdhilennya mіzh peredbachenim factuality that pitched on the right to pіdpriєmstvі, vіdtvoryuyuchi zvorotny phone reception, zabezpechuyuchi company profile dієvogo control gospodarskoї dіyalnostі, vklyuchayuchi control fіnansovimi that ekonomіchnimi pokaznikami pіdpriєmstva robots.

Vzaєmozv&39;yazok tipіv upravlіnskih command i system of normative oblіku

Fig. V.3.13. Vzaєmozv'yazok tipіv upravlіnskih command i system of normative oblіku

Regulyuvannya gospodarskih protsesіv pіdpriєmstva for Relief regulatory oblіku Mauger Buti vtіlene in Zhittya, Yakscho bude doderzhat such vazhlivih minds:

1) standards on orієntovanі efektivnosti vikonannya pіdpriєmstvom svoїh resursіv;

2) efektivnіst virobnitstva otsіnyuєtsya through porіvnyannya factuality s normative costs;

3) won through zvorotny phone reception іnformatsіya about viyavlenі vіdhilennya factuality cost od normative vikoristovuєtsya for koriguvannya virobnichih protsesіv.

Usі three navedenі minds toil Location tіlki on pіdpriєmstvah s pomіrnoyu stohastichnіstyu gospodarskih protsesіv. Such Yea, napriklad, pіdpriєmstva legkoї promislovostі, SSMSC zastosovuyut pozamovny method oblіku costs. Koli pіdpriєmstvo pratsyuє in obstavinah, SSMSC harakterizuyutsya digit neviznachenіstyu schodo postachannya materіalami that realіzatsії gotovoї produktsії, zmіnyuvanoyu tehnologієyu virobnitstva then vstanoviti standards th peredbachiti control system їh staє nemozhlivim. In such pіdpriєmstvah not mozhna organіzuvati normative Obl_k. Nareshtі, Yakscho gospodarsky processes povnіstyu viznacheny (pіdpriєmstvo funktsіonuє in the minds stabіlnih gospodarskih zv'yazkіv, vikoristovuє Prostu tehnologіyu scho rozrahovana on Masov gotovoї produktsії Key infrastructure), it would take provaditi Folding i Taqiy, scho potrebuє digit cost control in kіbernetichny viglyadі oblіku regulatory costs vіdpadaє.

Peredumovoyu normative method of cost control Je nayavnіst standards costs, SSMSC zadovolnyayut require planuvannya that oblіku scho daє zmogu up cob virobnichogo processes skladati normative kalkulyatsіyu product (virobu, robots Hotel) and pіslya yogo end at pіdstavі normativnoї kalkulyatsії that stream oblіku about vіdhilennya th zmіni standards viznachiti factuality sobіvartіst produktsії.

When regulatory metodі to stream oblіku introducing three pokazniki: Costs in the furrows of the standards vіdhilennya vnaslіdok їh for Change that vіdhilennya vnaslіdok tehnіchnih, tehnologіchnih, organіzatsіynih that іnshih reasons. Cutaneous s Got Tsikh elementіv Buti's documented. Vіdhilennya abo zmіni oformlyuyut zgіdno tehnologії s character, views sirovini abo materіalіv, SSMSC vikoristovuyutsya in virobnitstvі, forms of payment pratsі toscho.

Find our basic regulatory oblіku costs virobnitstvo Yea those scho Obl_k Provadia have hodі tehnologіchnogo processes. Tom whether SSMSC vіdhilennya chi zmіni standards viyavlyayutsya negayno on tіy chi іnshіy operatsії.

For tsogo neobhіdno noble character tehnologіchnih protsesіv that technique transoms tsentrіv method oblіku th control costs.

Mіzh normative that non-normative methods іsnuє іstotna vіdmіnnіst. Vaughn polyagaє chomu y-axis.

1. For non-normative method whether SSMSC vіdhilennya od standard (planned, koshtorisnih toscho) costs viyavlyayutsya pіslya completion virobnichogo processes. A tse oznachaє, scho on pіdstavі danih oblіku Absent zmogi vtruchatisya bezposeredno in virobnichy processes (through vіdsutnіst vіdpovіdnih danih).

2. If the regulatory costs oblіku virobnitstvo vіdhilennya od norms that zmіni standards viyavlyayutsya bezposeredno on konkretnіy operatsії tehnologіchnogo processes scho daє zmogu viznachiti Location viniknennya vіdhilennya, the causes, nature, іnіtsіatorіv (abo vinuvattsіv) toscho.

3. regulatory metodі whether SSMSC zmіni standards toil Buti zafіksovanі in spetsіalnomu dokumentі "Notification about zmіnu norms" and vіdhilennya - at dokumentі fallow method od viyavlennya: Pervin dokumentі (napriklad at zamіnі materіalіv); іnventarnіy vіdomostі at іnventarnomu metodі viyavlennya vіdhilennya, abo rozkrіynoyu card when analogіchnomu metodі viyavlennya vіdhilennya; i tіlki duzhe small Chastina vіdhilen viyavlyaєtsya rozrahunkovim method.

Shcho stosuєtsya viyavlennya vіdhilennya with deviant oblіku, the access in all vipadkah vіdhilennya od Plan (koshtorisu quotas, plan toscho) Mauger Buti deprivation viyavlene todі, if zakіncheno OAO All buhgalterskі PROCEDURE oblіku costs virobnitstvo and takozh pіdsumkovі robot i viznacheno sobіvartіst produktsії.

Vazhlivim Elements of normative method oblіku costs virobnitstvo Je Priya skladannya normativnoї kalkulyatsії. Normative sobіvartіst produktsії (virobu, robots Hotel) - tse view poperednoї sobіvartostі on the cob yakogos perіodu (rock, quarter, mіsyatsya toscho).

Normative kalkulyatsіya skladaєtsya on pіdstavі dіyuchih on the cob rock abo іnshogo perіodu cost rate for a particular type produktsії in rozrіzі elementіv sobіvartostі (cost items).

Methods skladannya normativnoї kalkulyatsії produktsії deposits od galuzevih osoblivo. Napriklad have mashinobudіvnіy promislovostі spochatku skladayut kalkulyatsії on detalі.

Koli stock normativnі kalkulyatsії on detalі transitioning to skladannya normative kalkulyatsіy on vuzli. For tsogo vikoristovuyut normativnі kalkulyatsії on detalі that konstruktorskі spetsifіkatsії. Pіslya їh pіdgotovki rolling up skladannya normativnoї kalkulyatsії virobu in tsіlomu.

Іsnuє i Mensch trudomіstky processes skladannya normativnoї kalkulyatsії - tse skladannya vіdomostі normative set of costs for the workshops (Table B.3.2.). Such vіdomіst harakterizuє chastku shop in costs vіdpovіdnu produktsіyu (product). When tsomu deprivation such vіdomіst skladaєtsya s direct costs. Shcho Well before the indirect costs, the stench in viznachayutsya tsіlomu.

table B.3.2

Vіdomіst normative set of costs for the shop number 2 on the rock 1.03.200__

Number MDL deta- that vuzlіv

Zasto- joint nіst

Materіali that napіvfabrikati

Costs of pratsі

A

B

AT

Together Part rіali

TO

FROM

TO

FROM

TO

FROM

t i. e.

normo Godin

scrip

FROM

23-245

1

2

0.10

-

-

-

-

-

0.10

0.4

5.00

22-456

2

-

-

2

0.60

-

-

-

0.60

0.1

0.60

22-731

1

-

-

3

0.30

-

-

-

0.80

0.22

2.00

Primіtka: K - Quantity; C - cuma.

Normative kalkulyatsіya zastosovuєtsya for obchislennya otsіnki vartostі vipuschenoї produktsії, unfinished virobnitstva and takozh marriage virobnitstvі.

Vazhlivim Elements regulatory oblіku Je pererahunok zalishkіv UNFINISHED virobnitstva on the cob mіsyatsya, yaky neobhіdno provoditi zgіdno Zi zmіnami standards. Tsey pererahunok mozhna vikonuvati EYAD priyomami: Purshia - Direct exploded pererahunok on pіdstavі іnventarizatsії; Other - if pererahunok is played with enlarged for kalkulyatsіynimi statte. Other Priya Mensch Yea exactly, ale prostіshim.

SOCA those scho in inline oblіku oblіkovuyutsya costs for standards, norms that zmіnami vіdhilennyami od norms at skladannі kalkulyatsії faktichnoї sobіvartostі produktsії postaє need to enter to rozrahunku Taqiy pokaznik, yak "Nevrahovanі vіdhilennya". Pong vinikayut zavdyaki pererahunkam that balansuvannyu rіznih vidіv vіdhilennya for statte costs.

Zagalnu pobudovu oblіku regulatory costs that virobnitstvo kalkulyuvannya faktichnoї sobіvartostі produktsії іlyustruє Fig. V.3.14.

Zagalna pobudova oblіku regulatory costs

Fig. V.3.14. Zagalna pobudova oblіku regulatory costs

Otzhe, dohodimo visnovku scho Mauger Buti normative Obl_k zastosovany time s usіma rozglyanutimi ranіshe varіantami tehnologії that organіzatsії virobnichoї dіyalnostі. Mozhlivі three modifіkatsії.

1. Obl_k povnіstyu Provadia for standard zatra- Tami (SH); at tsomu danі oblіku perіodichno koriguyut- smiling at rozmіr vіdhilen (B), scho viyavlenі od factuality the costs (FL):

ZN ± V FL.

2. Obl_k Provadia parallel of factuality that regulatory costs:

FZ - HV = ± B.

3. Obl_k Provadia zmіshanim way.

Nayposhirenіshoyu Je Persha modifіkatsіya. For takoї organіzatsії oblіku buhgalterskі rahunki materіalіv, virobnitstva gotovoї produktsії vіdobrazhayut ruh tsіnnostey have normative value. Usі vіdhilennya factuality cost od normative fіksuyutsya in mіru їh viyavlennya. Koli zakіncheno zvіtny perіod, normativnі koriguyutsya costs for the amount of nagromadzhenih vіdhilen. Cutaneous Novi zvіtny perіod pochinaєtsya otsіnyuvannya s regulatory costs.

Usі vіdhilennya podіlyayutsya on kіlkіsnі that vartіsnі. Kіlkіsnі vіdhilennya podіlyayutsya for rahunkami Main Part rіalіv, virobnitstva gotovoї produktsії that rahunkami realіza- tsії (at chastinі produktsії scho realіzovana in danomu zvіtnomu perіodі). Vartіsnі vіdhilennya tsіlkom contributing to rahunku realіzatsії.

Power about those who slіd adresuvati viyavlenі vіdhilennya in particular cutaneous vipadku, virіshuє zavodska that admіnіstratsіya shops. When tsomu vvazhaєtsya scho operativnіst Notification vazhlivіsha, nіzh yogo tochnіst.

Especially vazhlivo viyavlyati mozhlivі vіdhilennya at priynyattі dodatkovogo of order, dwellers zazdalegіd z'yasuvati yogo dotsіlnіst and takozh zasobi vplivu on vіdhilennya. W look around needful neytralіzuvati dії negatively vіdhilen that posiliti vpliv positive slіd vstanoviti nayavnіst zv'yazku mіzh the size vіdhilen that іnshimi zmіnnimi costs. Tse s Relief mozhna zrobiti koefіtsієnta korelyatsії.



 
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