home Accounting, auditing books Buhgaltersky Obl_k - Sopko VV

Buhgaltersky Obl_k - Sopko VV

B.3.3.3. Pobudova oblіku standards for Change

Dіyuchі normalized cost of labor resursіv materіalnih i pid vplivom NAUKOVO-tehnіchnogo Progreso, udoskonalennya organіzatsії virobnitstva postupovo vtrachayut svіy Progressive character through scho postaє require exchange glances th utochniti їh. Tom svoєchasne Contributions for Change rules to tehnіchnoї that normativnoї dokumentatsії duzhe vazhlive. Vіdpovіdalnіst for qiu robot dotsіlno poklast on Ti Service, SSMSC vikonuyut rozrahunki.

On praktitsі zastosovuyut two varіanti oblіku for Change requirements and the Same: zmіni standards to tehnіchnoї i normativnoї dokumentatsії making at the moment їh viniknennya abo s Persha of the following mіsyatsya. We'll see Bulo b dotsіlno cutaneous zmіnu normalized vіdrazu fіksuvati in oblіku.

Organіzatsіya oblіku standards for Change Got peredbachati: rozrobku classifier reasons zmіni standards; dokumentuvannya zmіni standards; reєstratsіyu zmіni standards in magazines; Contributions for Change to tehnіchnoї i normativnoї dokumentatsії; Notification about zmіni standards i koshtorisіv costs usіh zatsіkavlenih pіdrozdіlіv pіdpriєmstva; Control i analіz zmіni standards.

For pobudovi oblіku zmіni standards neobhіdna їh klasifіkatsіya i kodifіkatsіya. Klasifіkatsіyu reasons zmіni standards dotsіlno buduvati yak factors vrahovuyutsya scho pid hour rozrobki standards: pіdvischennya tehnіchnogo rіvnya virobnitstva; polіpshennya organіzatsії virobnitstva i pratsі; zmіna obsyagu i structuring virobnitstva. Cutaneous zmіna norms Got Booty zafіksovana in single povіdomlennі, yak Got rіznі form: for i materіalnih costs to pay pratsі costs (i roztsіnok standards hour). Usі pervinnі documents for zmіnu standards reєstruyutsya magazines oblіku zmіni standards materіalіv, i roztsіnok hour. Notification on zmіnu standards grupuyut in magazines have rozrіzі reasons i virobіv titles. Tacke grupuvannya neobhіdne for control of robots th analіzu tehnіchnih services i vikonannya plan organіzatsіyno-tehnіchnih zahodіv.

V.3.3.4. Pobudova oblіku vіdhilen od norms

One іz vazhlivih elementіv regulatory oblіku Je Obl_k vіdhilen od norms. The essence of oblіku costs for vіdhilennyami od norms polyagaє in fact scho in protsesі virobnitstva factuality zatrachenі materіalnі i trudovі resources systematically porіvnyuyutsya s normative s metoyu viyavlennya vіdhilen. Pong shaping can Buti yak dodatnі so i vіd'єmnі. Dodatnі svіdchat about ekonomіyu materіalnih i resursіv of labor and vіd'єmnі - about tehnologії torn down, i organіzatsії upravlіnnya virobnitstvom. Vodnochase neobhіdno lead Obl_k dodatnih yak, so i vіd'єmnih vіdhilen norms od s Look їh efektivnostі. Obl_k vіdhilen od standards - tse nayskladnіshy yelement in pobudovі th organіzatsії regulatory oblіku. Folding Je not the fact viyavlennya i fіksatsіya vіdhilen od norms and їh Obl_k on vsіh Etap i phases in processes od hodі tehnologіchnogo time viyavlennya vіdhilen i reєstratsії in Pervin documents before making їh to sobіvartostі odinitsі produktsії mind.

For pobudovi oblіku vіdhilen od norms potrіbno virіshiti number metodologіchnih i organіzatsіynih power. Before them nalezhat: rozrobka vidіv classifier, the reasons i vinuvattsіv vіdhilen; viznachennya metodіv viyavlennya vіdhilen; vіdbіr nosіїv information The vіdhilennya od norms; rozrobka oblіku vіdhilen methodology for cost centers; Obl_k vіdhilen in sistemі rahunkіv; rozrobka techniques rozrahunku chastki vіdhilen in sobіvartostі kalkulyatsіynoї odinitsі produktsії.

Pobudova oblіku vіdhilen od norms potrebuє їh klasifіkatsії, yak mozhna zrobiti for rіznimi acquaint themselves: types of cost reasons, vinuvattsyami, mіstsyami viniknennya toscho. For tsogo slіd rozrobiti range vіdhilen. When rozrobtsі techniques oblіku vіdhilen vazhlivogo values ​​nabuvaє viznachennya mіsts viyavlennya їh, tobto tsentrіv formuvannya costs. Znayuchi їh can podіliti viyavlenі vіdhilennya on zalezhnі i do not zalezhnі od dіyalnostі virobnichih pіdrozdіlіv i tochnіshe otsіniti virobnicho-gospodarsku dіyalnіst teams dіlnits, tsehіv toscho.

One іz vazhlivih elementіv pobudovi oblіku vіdhilen od norms Je viznachennya method viyavlennya vіdhilen. In ekonomіchnіy lіteraturі rozrіznyayut kіlka metodіv: dokumentuvannya; partіonnogo rozkroyu; the following rozrahunkіv s vikoristannyam danih іnventarizatsії; tehnіko-ekonomіchnih rozrahunkіv; porіvnyannya faktichnoї amount of expenses s normative.

Method dokumentuvannya zastosovuyut in vipadkah zamіni materіalіv at the moment, if їh vіdpuskayut Zi warehouse abo vitrachayut on virobnitstvo produktsії; method partіonnogo rozkroyu - on vzuttєvih i mashinobudіvnih pіdpriєmstvah; nastupnі rozrahunki s vikoristannyam danih іnventarizatsії zastosovuyut at viyavlennі vіdhilen od standards for Pevnyi perіod hour (zmіnu, toscho decade); vіdhilennya vnaslіdok zmіni in tehnologіchnomu i temperature modes viyavlyayut method tehnіko-ekonomіchnih rozrahunkіv; vіdhilennya od standards for statte costs SSMSC pov'yazanі s robots obladnannya, viyavlyayut porіvnyannya method.

Vazhlive value in oblіku vіdhilen od norms Got їh dokumentuvannya. Cutaneous vipadok viyavlenih vіdhilen Got Booty's documented. Tom's pіdpriєmstvі Got zastosovuvatisya such a system Pervin dokumentіv, yak b zmogu promptly gave viyavlyati vіdhilennya od cost rate.