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Accounting region - Sopko V.V.

AT 5. Oglyad zmіshanikh varіantіv vnutrіshnyogospodarskogo oblast cost

B.5.1. Based on the highest cost area

The functional area of ​​costs for viral deployment lies in the fact that you can be straightforward to the optimal virobiotic and organisation potential. Whatever it is possible to reach at that time, if the company realizes all its functions.

Functional transfer regionє:

  1. Read Rose Functionality;
  2. scoping of rozrahunkovih procedures, as well as giving the possibility of vimiryati (quantifikuvati) results of realizatsii their functions.

You can choose three functional complexes.

I. Complex of immediate (direct) functional functions, which can take such components:

  1. Vikoristannya virobenichnogo potential. Here you can present the very virobnitz of finished products, packaged goods and so on.
  2. Material and technical postachannya.
  3. Region and office stationery.
  4. Perspective development of business.
  5. Zbut that extension of the rink_v zbutu.
  6. Nadannya shopping service.
  7. Management of business.

II. The complex of auxiliary (indirect) functions, so as to secure the implementation of the complex. There are such functions in store:

  1. The complete set of frames and that of them.
  2. Zdіysnennya capital deposit.
  3. Posting for energy syrovini.

III. The complex of service (indirect) functions:

  1. Productivity Prac.
  2. Operation of the main concerns.

3-5. Nadannya of the servants - information, legal, office.

6. Transport and storage of values.

Expenditures of grouping around for skin function in order to ensure that they are kept under the oath of violated products, the value of these services, as well as signify the cost of the part. Assignments method oblіku peredachaє podil costs for two classes:

  1. engage in direct functions, provide support for the front group for the maximum number of blocks;
  2. due to indirect functions, distribute in proportion to the value of the above services.

From what has been said, it’s possible to make the gowns shy, which is a functional area of ​​costs in the traditional and distinctive, distinctive functions of functional sounds. Functional region vikoristovu bilsh rozgaluzhenu, lower traditions, cost structure. A functional region can have some rules for the rules of variable costs, let’s see what you can and how much you need to do so, so that you can plan and control the accumulation of expenses, easily adjust the amount of expenses.

Structural area of ​​expenses for violated business expenses for informing the public administration of home services about the most convenient (so close at home) average time. All the same, it’s hard to figure out what all the costs of building up to three groups:

  1. Straight (zmіnnі).
  2. Indirect (zagalni) zmіnnі.
  3. Indirect structural (steel), yakі in their cherkilyayutsya for a short dostgostrokov_.

Violation of the third group allows me to form a form of information base for taking management decisions, as well as for direct development of business in the minds of the market conjuncture.

Short-term steel (structural) costs Revenge costs associated with optimizing the potential for operational readiness at a given level of machine intensity and setting up costs, and also require an additional charge. Dovgostrokovy structural costs Revenge costs, related to the work of both current (installations on the river), as well as prospective (installation on the most important periods). Stink up on casual and financial costs.

Viznachalnoyu vlastivіstyu dvoh vidіlenih pіdgrup structural costs dovgostrokovih Je їh zalezhnіst od Pevnyi upravlіnskih rіshen, SSMSC grupuyutsya for ob'єktami that sub'єktami upravlіnnya and takozh after hour їh of acceptance. In addition, the region of pre-contractual costs for the transfer of the portion of expenses with profitable income is the realization of finished products; Both casual and financial expenses are necessary for different types of finished products with the “curves of the life cycle” of the subject. Ochkuvani profit in realizing ready-made products at Maybutniy zvitnyh periods give give pіdstavi for business forecasts. Vіdpovіdnu robot vikonu commerceіnі vіddіl pіdpriєmstva. Provision for the price of the non-traditional system by way of increasing the cost of the structural costs is reduced by transferring the result to the skin from the adopted management decisions, as well as reacting to the winter price.

Oblіk postіyno rozpodіlyuvanih expenses on virobnitstvo.

The method of transferring is as follows:

  1. Introduction to direct expenses of proportional costs.
  2. Presentation on the participation of the significant part of the overhead costs.
  3. Rospodil for various types of finished products of igneous costs.

In total, there are two ways to stash the costs of igneous costs (SPZ): 1) proportionally to the total amount of incremental (marginal) costs (SPZZ); 2) in proportion to gross-to-gross.

The first way is for steels of igneous costs of transferring є razrahunki of ignorant costs (percentage of expenses) for steels of (permanent) costs, which are more expensiveє


ПЗЗЗ підприємства

abo differentiation kofofitsіntiv:

SPZ of transport and procurement vitrates

that kind of environmentally friendly material

-------------------------------------------------- ------------------------------------- • 100;

PZZZ materіalіv

SPZ of the main virobnitstva

-------------------------------------------------- ------------------------------ • 100;

PZZZ conversion

SPZ of administrative and administrative views

-------------------------------------------------- -------------------------------------------------- -- • 100;

PZZZ virobnitstva

SPZ realizatsii

-------------------------------------------------- -- • 100.

PZZZ virobnitstva

Another way to increase the costs of incentives is to make it possible to take control of the future, depending on the prospective structure of virobnitz. Practical implementation of this method leads to such a distribution of costs, with some reason the gross value is transferred to more, because I look for a part of the steel costs for new requirements.

Another way to transfer the number of such factors is:

Koefіtsієnt (percent narahuvannya) staly vitrat virobornichi workshops

Koefіtsіent staly vitrat virobrobichnyh shops

Koefіtsієnt (percent narahuvannya) steel costs of management and implementation of finished products

Koefitsіnt of steel costs of management and implementation of finished products

de SZ - steel costs of business , except for managing and realizing ready-made products; BP - gross margin ; SZU - steel administrative and management costs ; SZR - steel costs, related to the implementation of finished products .

For the double-entry procedure, the procedure for increasing the cost of steel can be redirected from the second-hand one, however, the gross-value is the same as the last steel cost of the second part of the business and the second function.

The cost area behind the factors of virology сл through the sharing of resources, win sponuka to effective vikoristannya.

The model is not transferring the costs of direct and indirect costs, but also treating the costs as a function of the hour.

The basis for encouraging the region is laid before the mind, which is why I need to spend the resources to save the resource and the fallow phase of the state cycle:

  1. dowry (procurement of syrovini, materials);
  2. form the stock (payload resources at the ready-made unit);
  3. vikoristannya (intensive living) stocks (resources at virobnitstv).

The skin type of resources has been instituted with a self-sustaining region of wartost, three distinct names of phase.

For two of the main concepts of the region - for the higher costs - the option for the new ones for the informational processes of taking control of the organization and the state control of the state.

In danіy sistemі oblіku costs zgrupovanі for dermal virobnichim factor that dermal fazoyu vіdtvorennya (postachannya, utrimannya materіalnih zapasіv, virobnitstvo, ekspluatatsіya) admіnіstratsіya otrimuє іnformatsіyu about neobhіdnіst quiet chi іnshih upravlіnskih rіshen schodo zmіni obsyagіv virobnitstva, nagromadzhennya resursіv chi stage їh vikoristannya, of pіdgotovki that operation, increased productivity and so on.

For such a cost-benefit approach, do not include video cards, due to lack of stability, short-term resources.

The method of cost-per-factor considerations is not pre-requisite, traditional pre-delivery, any transfer is included up to the cost of operating the machines, the other are operating independently, and the second and the other are independent

The cost area behind the factors of virology yes I can:

a) a healthy package of plans, b) a regular analysis of the cost analysis and c) form a rational structure of your own finished products.

Oblіk vidnoshnih (smart) іindivіdualnogo costs. The concept of renewed privacy will keep you behind the scenes, for the kind of expenses you need to get ready-made products for sale in foreign countries.

It’s possible with such a choice for the region to win the centers and the centers for the preparation of the finished products to bring in less expenses, since you can insanely relate them to them. For such a method, there is an increase in the outward (indirect) costs. Costs are treated as straightforward.

It’s more important that you understand and understand how much “steel” and “money” you spend. Parallel to the cost area, there is an organization of a region of higher incomes, so I can save that part of the income, expense, viruses, and more, spend that part, which is in the form of a clean income (net income).