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Accounting region - Sopko V.V.

B.4.3.3. Pobudova oblast of costs for alternate virobnitztva options

Zagalny understanding about the front-end option, encourage the region on the basis of virology and social care. I will require the method of non-recurring costs, so you can spend three bulys by three:

direct (zmnіnnі);

Indirect (Змінні);

indirect steel.

For the purpose of specialty rice. B.4.3 and B.4.4.

Zagalna pobudova region of virological care by the method of fixed costs

Fig. B.4.3. Zagalna pobudova region of virological activity by the method of fixed costs on the basis of their base on the basis of steel and steel by the method of reward (direct cost)

Primitka. Steel indirect costs attributed to financial results (FR).

Oskilki the method of non-recurring costs will require a clear separation of indirect costs for the change of steel, then for the whole, when you need a specific model, incentivize the costs, you can clearly see on all the changes of the cost center and the methodology. Fragments of an indirect cost are divided into two groups - steel and steel, which will require a clear designation of the sub-function of the synthetic synthetic structures and the structure of the guided signs.

Zagalna pobudova the area of ​​expenses for virobnitsvo for the alternate option by the method of fixed costs

Fig. B.4.4. Zagalna pobudova the area of ​​expenses for virobnitsvo for the alternate option by the method of fixed costs

I especially respect the need to come up with a methodology for identifying the unfinished work, part of the cost will be distributed between the finished product and the unfinished work.

The inferior incidence of the virobichnous transverse process is inferred by the method of fixed costs shown in Fig. B.4.5 and B.4.6.

The cost reduction process and the actual cost of production (change) products can be increased for a non-factory, or for a non-factory option.

In addition, the model may have been added with elements of combining, as bullets can be seen earlier.

Behind a decisive sign, the regional technique doesn’t have to be seen.

Rahunki koshtіv that goiter'yazan

Forms of cost elements

Forms of cost formulas for processes

Forms of cost form for private products

Rahunki processes in the area of ​​income and results



Debit MZ Credit

Debit CZ Credit

Debit PZ Credit



Debit PDO Credit

Debit Refinery Credit

iz of them: mollusks form of costs in the range of norms

Debit ZSP Credit

Credit Debit

Debit Credit

yakі vіdkhilyayutsya vid norms

Debit IZ Credit

Debit Credit

Fig. B.4.5. Structural scheme of incentivizing the accounting area of ​​expenses of viral business for the method of cost sharing for private products (normative control option - standard cost method)

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

The scheme of incitement of the accounting internal-gosodar region

Fig. B.4.6. The scheme of incitement of accounting internal state budgetary region is covered by the method of non-core costs

If you want to stay awake to the region of efficient virobnitz, then with the fixed method of non-recurring costs, you should all be convinced of the earlier variant of the forward region of costs next time.