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

Бухгалтерський облік - Sopko V.V.

B.4.3.3. Pobudova obliku costs for the alternatives varobnitsvа

Загальні поняття про попередільний варіант побудови обліку на підприємствах виробничої діяльності ми вже маємо. The method of non-recurring costs will be required, but the cost of the bullets is reduced to three:

Straight (zmіnnі);

Indirect (zmіnnі);

Indirectly became.

Qiu singularity ілюструють рис. B.4.3 and B.4.4.

Fig. B.4.3. Загальна побудова обліку виробничої діяльності using the method of out-of-pocket expenses on the basic sub-basis for zmіnnі taіlі by the method of nagromadzhennya (direct)

Primitka. Steel indirectly write off on the financial results (FR).

Oskilki method of non-recurring costs will require a detailed reconciliation of indirect costs for zmіnnі ta stіlі, then for a special work with a particular model of the cost motivation, it is necessary to visibly identify all the methods of the analytical costs of this methodology. Оскільки непрямі затрати поділяються на дві групи - сталі та змінні, tse dostoє chitkogo viznachennya subrakhunkіv vіdpovіdnih syntheticheskih rahunkiiv ta kotorisu na navedeniami znakami.

Fig. B.4.4. Spending on the cost of the vibrobytnvo costs for the alternate method of non-recurrent costs

I would like to add a special respect to the methodological approach to the methodology of the unfinished vibrobit, the cost of the part of the costs will be raised by the finished product and the unfinished vibro- nits.

The forcing of the vibrotic alternate process by the method of non-recurring costs is shown in Fig. B.4.5 and B.4.6.

The process of the development of costs is the identification of the actual inventory of products that can be rozgortatisya abo for napivfabrikatnym, abo for beznapivvabrikatnym variantom.

In addition, the model can be introduced with elements of combinations, as well as boolees.

For a while, I learned the methodology of the region not to be seen in the roses.

Fig. B.4.5. The structural scheme of the incentives of the accounting area of ​​the costs of the vibrochnical activities for the method of the regional costs for the products of production (normative control by the standard bone method)

Note: МЗ - матеріальні затрати ; ZOOP - to spend on payment ; ZSP - spend on social consumers ; FOR - spend on depreciation ; ІЗ - інші expenditure; PR - direct expenses ; Refineries - indirect costs .

Fig. B.4.6. The legal scheme of the incentives for the accounting internal treasury of the costs of the method of non-recurring costs

Scho stoosuetsya provodivny obliku protsessnogo vibrobitvtva, then with zastosuvanni method nepnevyh cost all navede-ni rіnіsі varіianti of the variable costs of сlіd vikoristy.