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Buhgaltersky Obl_k - Sopko VV

B.3.3.2. Osoblivostі oblіku formuvannya elementіv costs virobnichoї dіyalnostі for by Povny costs for regulatory varіantі

The procedure i tehnіku oblіku formuvannya elementіv costs Bulo rozglyanuto ranіshe.

Prote Obl_k formuvannya elementіv costs razі vikoristannya regulatory varіanta Got number osoblivo.

Sutnіst normative method oblіku costs virobnitstvo zvoditsya before scho costs oblіkovuyutsya s podіlom їh three Elements.

Purshia - oblіkovuyut costs in the furrows of the standards (BIZNES-plan koshtorisu quotas toscho).

Others - oblіkovuyut zmenshennya (ekonomіyu) abo zbіlshennya (perevitrati) costs porіvnyano s norms (quota koshtorisom, toscho plan). Vnaslіdok zmіni normalized pid vplivom zazdalegіd vіdomih reasons: zmіni tehnologії, organіzatsії toscho.

Tretіy - oblіkovuyut vіdhilennya costs porіvnyano s normal my (quotas, BIZNES-up, koshtorisom toscho) in bіk zmenshennya (ekonomіya) abo zbіlshennya (perevitrati) s rіznih reasons.

Other i tretіy Elements for svoєyu nature (for sutі svoїy) odnoznachnі, oskіlki just past about vіdhilennya od standards (quotas, plan koshtorisu toscho). Tom normative methods can harakterizuvati yak Obl_k costs in furrows standards that costs SSMSC vіdhilyayutsya od norms. Cutaneous Taqiy vipadok Got Booty zafіk- popping in okremomu dokumentі Zi spetsіalnoyu acquaint themselves that nayavnіstyu characteristics about Location viniknennya vіdhilennya (department, team, dіlnitsya toscho) Reason vіdhilennya, іnіtsіatora (abo vinuvattsya) vіdhilennya, kіlkіsnі that vartіsnі characteristics vіdhilennya. For vіdobrazhennya in oblіku Tsikh danih in cutaneous gospodarstvі rozroblyayut kodifіkatori vіdhilennya od norms that for Change norms.

Pid hour oblіku costs dokumentuvannya zavzhdi Got Booty such Abi zabezpechiti viyavlennya vіdhilen od norms (koshtorisu, toscho quotas) in hodі tehnologіchnogo processes for zmіnu, Dobou abo Inshyj naykorotshy tehnologіchny cycle.

For oblіku materіalnih costs for a standard method vіdokremlenomu dokumentuvannyu pіdlyagayut zmіni that vіdhilennya costs. Tom in skin razі in dokumentі toil Buti takі danі: Costs in furrows standards, cost vnaslіdok zmіni rules that cost vnaslіdok vіdhilennya od norms (od cob virobnichogo processes right up vihodu product).

For regulatory oblіku in zvіtah pokazuyut takozh vіdhilennya od standards (quotas koshtorisu toscho) that zmіni standards. Usі vіdhilennya potrebuyut pismovih explanations.

Access in all virobnitstvah for vinyatkom doslіdnih, experiental, cost reglamentuyutsya formulations tehnologіchnimi (normative) kartka that іnshimi documents. In deyakih vipadkah allowed zamіnyuvati odnі materіali іnshimi. Taqiy fact Got Booty decorations spetsіalnim document on zamіnu.

Mіzh vhіdnoyu kіlkіstyu (masoyu) sent messages to virobnichogo processes materіalno-Retschow elementіv costs that vihіdnoyu kіlkіstyu gotovoї produktsії (for minds doderzhannya Pevnyi tehnologіchnih parametrіv virobnichogo processes in organіchnih virobnitstvah -.. Hіmіchnіy, harchovіy promislovostі i t іn) vstanovlenі normativnі proportsіynі zalezhnostі. Pong harakterizuyut rate vihodu finished product.

On Taku rate vihodu vplivayut nasampered zamіni. Krіm addition, protsesі virobnitstva shaping can Buti viyavlenі rіznі vіdhilennya, napriklad, zmenshennya porіvnyano s norms nezaplanovanі vіdhodi, nezaplanovany marriage zmenshennya peredbachenogo up (normal) marriage toscho.

In virobnitstvah organіchnogo nature іnodі pid vplivom bіohіmіchnih protsesіv mozhut zmіnyuvatisya kіlkіsnі abo yakіsnі parametric sent messages to virobnichogo processes materіalіv. Zadokumentuvati tsі zmіni (for vinyatkom rough tehnologіchnih torn down) nemozhlivo. Tom vazhko vstanoviti vіdhilennya ranіshe, nіzh bude transferred Ready produktsіyu warehouse that viznacheno kіlkіsnі parametric s tochnіstyu to odinitsі vimіryuvannya. Tsі Reason vіdhilennya zumovlenі-temperature performance characteristics i zazvichay Je Neznachny ale їh takozh potrіbno viznachati scho zdіysnyuyut method tehnіko-ekonomіchnogo rozrahunku. Takі rozrahunki roblyatsya on pіdstavі materіalnih balansіv: Balance dry rechovin balance Krokhmal toscho.

Especially uwagi Got Booty pridіlena oblіku Ruhu materіalnih elementіv costs have protsesі virobnitstva on rіznih phases, Etap, stadіyah, peredіlah toscho.

Parameters pobudovi such oblіku boule viznachenі in vikladannі techniques oblіku materіalіv for by Povny costs. Ale with regulatory metodі postaє require mother dodatkovі danі. Tom to vzhe Legend slіd Add your scho with regulatory varіantі model oblіku cost Dali detalіzuyut.

Nasampered at peredachі materіalіv in virobnichy processes documented Got Booty zafіksovana їh vіdpovіdnіst (abo nevіdpovіdnіst) standards (kvotі, koshtorisu, toscho plan). Tse potrebuє nayavnostі regulatory Gospodarstwa, yak Got Booty rozroblene up cob organіzatsії oblіku.

Dali in modelі pobudovi oblіku slіd peredbachiti those scho costs podіlyayut three Vidi: in furrows standards zmіni standards that vіdhilennya od norms. For pobudovi oblіku skladayut scheme vzaєmozv'yazku tehnologіchnih that scheduled oblіkovih parametrіv virobnichogo processes. Krіm of rozroblyayut kodifіkator for Change that vіdhilen od standards (Fig. V.3.15).

Fig. V.3.15. Organіzatsіyna model rozrobki nomenclature vіdhilennya od norms

For Elements expenses for payment pratsі at oblіku virobnitstva for standard method rozpodіlnomu oblіku pіdlyagaє payment pratsі in furrows standards vnaslіdok zmіni norms that in razі vіdhilennya od norms. Taqiy rozpodіlny Obl_k zabezpechuєtsya zavdyaki Pervin documents in yakih zgadanі Find our viokremlyuyutsya.

Obl_k Rasht elementіv costs (sotsіalne strahuvannya, depreciation toscho) provadyat in rozglyanutomu order.