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Buhgaltersky Obl_k - Sopko VV

B.4.3. Metodologіya oblіku nepovnih costs virobnichoї dіyalnostі by simple nagromadzhennya costs

V.4.3.1. Zagalnі power

In razі vikoristannya method nepovnih costs virobnichі pіdpriєmstva buduyut buhgaltersky vnutrіshnogospodarsky Obl_k vіdpovіdno to a position about the storage costs that galuzevih Especially i methodically rekomendatsіy, SSMSC viplivayut іz Especially tehnologії that organіzatsії virobnitstva.

Formuvannya costs virobnitstvo produktsії zdіysnyuєtsya in sistemі rahunkіv, SSMSC boule navedenі ranіshe. Analіtichny Obl_k Provadia fallow od priynyatogo tehnіchnogo method that nayavnostі tehnіchnih zasobіv i obchislyuvalnoї tehnіki. Ale at whether Money Does razі Got Booty zabezpecheny Obl_k direct costs for the species produktsії - virobami, GROUP virobіv, of order, toscho Hotel is the indirect costs for the types of costs - on utrimannya ustatkuvannya, zagalnovirobnichі, zagalnogospodarskі toscho. When tsomu nepryamі costs mozhut Buti oblіkovanі just abo yak nepryamі, abo podіlenі on Dvi groupies for EYAD acquaint themselves - nepryamі zmіnnі that nepryamі stalі (nezmіnnі). The basic Tse іstotna vіdmіnnіst in pobudovі buhgalterskogo virobnichogo oblіku methods for vіdpovіdno Povny i nepovnih costs.

Yak i method for Povny costs virobnitstvo in buhgalterskomu virobnichomu oblіku costs grupuyutsya on rahunkah dvoh directly at:

obov'yazkovo Some of the elements of the cost;

not obov'yazkovo (Ale dotsіlno) Some of the elements of sobіvartostі (statte costs).

Zagalnі power pobudovi buhgalterskogo vnutrіshnogospodarskogo oblіku virobnichoї dіyalnostі method for nepovnih costs povnіstyu vzhe Bulo rozglyanuto. Rozbіzhnostі pochinayutsya s time formuvannya sobіvartostі produktsії. For z'yasuvannya totozhnostі that vіdmіnnostі mіzh methods Povny that nepovnih costs rozglyanemo їh in povnіy analogії.

V.4.3.2. Pobudova oblіku cost method for odnoperedіlnim

Zagalnі power pobudovi buhgalterskogo vnutrіshnovirobnichogo oblіku for odnoperedіlnim varіantom vikladeno in breather. AT 3.

Yak has zaznachalosya at pobudovі cost method for cost nepovnih structural costs toil Buti podіlenі into three groups:

pryamі (zmіnnі);

nepryamі (zmіnnі);

nepryamі stalі.

Method nepovnih costs Got Dvi modifіkatsії odnoperedіlnogo varіanta. Oskіlki just past about zmenshenu sobіvartіst, the Persha modifіkatsіya method nepovnih bazuєtsya costs to direct costs (standard cost), and the other - on zmіnnih cost (direct cost).

Pobudova buhgalterskogo oblіku method for nepovnih costs forgive nagromadzhennyam direct that indirect costs Perche etapі analogіchna method Povny costs. Tobto for analіtichnogo oblіku costs podіlyayut on pryamі that nepryamі. Pryamі oblіkovuyut for species produktsії - virobami, Hotel, robots toscho and nepryamі kinds of costs - on utrimannya ustatkuvannya, zagalnovirobnichі, zagalnogospodarskі toscho, ale vzhe s podіlom on zmіnnі that stalі.

Pіslya vikonannya Tsikh procedures formuyut sobіvartіst produktsії nagromadzhenimi for direct costs and expenses nepryamі spisuyut on fіnansovі result, yak tse shown in Fig. B.4.1 i B.4.2.

Fig. B.4.1. Zagalna pobudova oblіku costs virobnitstvo for species produktsії (virobu, Hotel toscho) method for cost nepovnih

Primіtka: MH - materіalnі costs; KAP - Costs of pratsі; WST - Costs of sotsіalnі required; FOR - the cost of amortizatsіyu; ІZ - INSHI costs; CZ - cost centers; CV - Center vіdpovіdalnostі; PP - pryamі costs; Refinery - nepryamі costs.

Fig. B.4.2. Structural diagram pobudovi buhgalterskogo oblіku costs virobnichoї dіyalnostі method for oblіku nepovnih costs have sobіvartostі produktsії (Non varіant)