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Accounting region - Sopko V.V.

B.4.3. Methodology of the area of ​​non-recurring costs of virological care by the method of simple cost accrual

B.4.3.1. Zagalny nourishment

At different times, the method of non-recurring costs of virological business will be accounted for by the internal region of the country, to the point about the cost warehouse and the specific features and the methodical requirements of the technological body.

Formulation of costs for viral products of health at the system, such as bullets induced earlier. The analytic region falls into the fallow of the adopted technical method and the manifestations of technical problems and calculating technologies. But if at all times there are a lot of security for the region of direct costs for the types of products - virobes, groups of virobes, orders, servants, it is worth the indirect costs of the types of costs - for the utmost installation, incineration, and extinction. At the indirect cost, it can be but more and more indirectly, but simply as indirect, but as two groups behind two signs - indirectly and indirectly (indirectly). The main thing is that there is a need to get into accounting accounting area for methods of higher and non-fixed costs.

For example, for the accounting method for virobnitstvo costs for accounting virobnichny region, spend grouping on the rahnyah at two strains:

Obov'yazkovo for cost elements;

not obov'yazkovo (ale dotsіlno) for elements sobartostі (cost items).

Overseas meals encourage the accounting office of the regional region of higher education for the method of non-recurring costs. Rozbizhostі are repaired at the moment of the form of the sobvartostі products. For the total cost and the required amount of methods, the fixed costs are considered in the same way.

B.4.3.2. Pobudova area of ​​costs for the single-front method

Zagalny nourishment induce an accounting internal region for a single-front option at the outlet. AT 3.

The yak has already been mentioned, when incentivized costs are due to the method of non-recurrent costs, structurally spend may be divided into three groups:

direct (zmnіnnі);

Indirect (Змінні);

indirect steel.

The method of non-recurring costs of modifying single-front version. Oskilki go about how to change the profitability, then the first modification to the method of non-recurring costs is based on direct costs (standard cost), and the other on constant costs (direct cost).

Pobudova accounting region for the method of fixed costs, simple pile ups and indirect costs for the first, are similar to the method of free costs. Tobto for the analitical region spend straightforwardly and indirectly. Directly obliterate for the types of products - virobes, servants, robots, and indirectly for the types of costs - for utmost installation, zagalovnobichny, zagalnogospodarsky, and even forgiveness for steel.

After completing these procedures, we formulate the number of products for high direct costs, and write off indirect costs for financial results, as shown in Fig. B.4.1 and B.4.2.

Zagalna pobudova area of ​​expenses for virobnitstvo

Fig. B.4.1. Zagalna pobudova the area of ​​expenses for virobnitstvo for types of products (virobu, servants to skinny) for the method of non-recurrent costs

spend on pratsі

Note: MOH - material costs; PDO - the cost of paying pracі; ZSP - the cost of social consumption; FOR - expenses for depreciation; ІЗ - costs; ЦЗ - the center of expenses; CV - center of business; PZ - direct costs; Oil refineries - indirect costs.

Fig. B.4.2. Structural scheme of incentivizing the accounting area of ​​expenses of viral business for the method of shared costs of private products (non-standard option)