home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

B.4.2. Acting in the special area of ​​the vibro process through the method of non-recurrent costs

The main methodical methods of feeding the vibro-like area of ​​expenditure by the method of external vitration are analogous to the method of external vitrates. So, the cost elements are formed however. On the process of formulating, the cost of the center of costs is centrally located. Розбіжності стосуються момент відображення стоимости на відповідні центри стоимости та центри відповідальності, оскільки at methodі повних expenses expenses поділяються тільки на дві групи - прямі та непрямі, and at a method of nepravnih costs - on three groups - directly (змінні), непрямі (змінні) та непрямі (Became).

Tom at viznachenny tsentriv costs їх kіlkіst at nepovnih vitratakh zrostastime. Tsei moment pobitnobo chitko viznachiti v modelі ta robochomu planir rakhunkiv in the field of costs.

Velmi osoblivy oblіk srednogo podilu nepavnikh costs for complex visi. Hocha zagalny order is deprived, ala with the method of nepavnih costs indirectly vitrati podilyayutsya zmіnnі ta stalі. And that means, that part of the indirect costs, yak vidositsya to zmіnnih, the fate of the fate of the calculable process. It is indispensable for the stimulation of the regional process of fussiness, which is costly and costly for the technologic frontiers (phases, transitions, etc.).

Practically vipadaє s oblikovogo vibrochnichogo process for the method of nepavnih costs such a stage, yak oblik zvedennya costs at that rozumnіnі, yak tsebibitsya at methodi povnyh costs.

Ric at that, scho zvodjatsja spend лише змінні. To spend taking the fate of calculating the process, formuyuchi so zvanu zmenshenu sovіvartist product. Shchogo to indirect steel costs, then stink listlessly on the financial results and in the calculation process of the participant does not take, then the information is not vikoristovuyutsya in the control process.

It is analogous to the method of the outlay costs for the aspirants of the region of the virginia diyal'nosti for the method of unreasonable expenditures on the spontaneous consumption of the sword to be self-evident. Після їх vyznachennya rozpochinayut rozrobku robochogo plan rahunkiv and warehousing robochu model obliku.

Naiostotnimi ta nasskladnimshim moments in the warehousing robochy model of the region є так такі:

Zagalna methodology of the regional process;

Specificity of the elements of costs;

Provodova oblіk ruhu materіnnyh еelementіv costs in the process виробництва;

Provodova obliku krepodnyogo grupuvannya indirect elements of the costs of the basic sub-divisions on the direct, indirect, became the zmіnnі;

Obligatory costs for the signs are straightforward, indirectly, they become і зі зіінні;

Region is ready for production of goods and services for those who have changed their property in one of the two households.

Розглянемо ці питання докладніше in the context of the provinces of the costs of vibrobitnism by the method of non-recurring costs, maiuchi on uvazi, scho zagalna technique, yaka bude rozgljanuta, analogy in usih systems vibrochnichogo obliku. Розбіжності смоли- ві тільки in vipadkah osoblivoste chinnikіv prodovodi oblіk vitrat.