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Buhgaltersky Obl_k - Sopko VV

B.5.2. On osnovі oblіku nepovnih costs

Bagatostupіnchaty Obl_k on virobnitstvo costs - tse Taqiy varіant organіzatsії oblіku costs (Yogo nazivayut slit i bagatosharovim, i bagatoblochnim (polіblochnim), i bagatosegmentnim, yaky vklyuchaє procedure bagatostupіnchatogo nagromadzhennya natsіnki-pributku gross Bagatostupіnchatіst zumovlena tim, scho Obl_k steel costs is carried out not in. one mіstsі and rozoseredzheny for kіlkoma metodologіchnimi segments SSMSC harakterizuyutsya rіznim stage of chinnikіv:

1. vіdnesennyam steel costs konkretnі Vidi gotovoї produktsії (for GROUP, mіstsem viniknennya, vіdpovіdalnostі centers and takozh for pіdpriєmstvom yak єdinim complex);
2. dotsіlnostі їh vіdnesennya on Danian zvіtny perіod;
3. mozhlivostі uniknuti steel costs in short, that serednomu trivalomu gospodarskih perіodah.

Bagatostupіnchaty Obl_k costs Mauger zastosovuvatis not tіlki on Promyslova pіdpriєmstvah. Zvichayno established by protsentnoї natsіnki (marzhі) at cost of skin pokrittya stage (segment) vikoristovuєtsya for otsіnki okupnostі virobnichoї produktsії, viznachennya rentabelnostі pіdrozdіlіv pіdpriєmstva that znahodzhennya nizhnoї mezhі for vіdpusknih tsіn.

Obchislennya naslіdkіv gross for cutaneous pіdrozdіlom - mіstsem vіdpovіdalnostі - Conductive s urahuvannyam fallow that Square od Volya sub'єkta costs. Obsession naslіdok gross stvoryuє fіnansovu a basis for the Labour stimulyuvannya kolektivіv (viplata premії, obchislenoї yak chastka gross pributku pіdrozdіlu).

Before bagatostupіnchatogo oblіku costs dotsіlno udavatisya on quiet pіdpriєmstvah de upravlіnnya detsentralіzovane centers for vіdpovіdalnostі Yakimov delegovanі rights of possession that vikoristannya pributku. Yakscho on pіdpriєmstvі Got perevagu Pogodin pratsі payment, the cost of the dress zarobіtnoyu vrahovuyutsya stalі yak i in koshtorisu peredbachaєtsya їh pokrittya for rakhunok gross pributku.

Obl_k vіdshkoduvannya steel costs virobnitstvo that rezultatіv gospodarskoї dіyalnostі peredbachaє modifіkatsіyu bagatostupіnchatogo oblіku. Sutnіst yogo polyagaє in poєdnannі oblіku zmіnnih cost s oblіkom Povny costs. Got Naykraschі result, the system of minds, if stalі costs fіksuyutsya for Relief Pevnyi interest rates i obchislenі.

Rozrіznyayut retro that perspektivnі versії varіanta. Podіbny rozpodіl suttєvo vplivaє on kalkulyatsіyu tsіn.

retrospective versіya

Procedure pochinaєtsya s porіvnyannya vіdomoї rinkovoї tsіni іz sobіvartіstyu. Dali on kozhnіy skhodintsі (stadії) virobnichogo processes viznachaєtsya, yakoyu mіroyu Cena pokrivaє sobіvartіst.

Butt.

promising versіya

Vіdpravnoyu point rozrahunku Je pryamі zmіnnі costs to yakih dodayut obchislenі stalі expenses skin the following steps. Rozrahunok zavershuє obchislennya tsіni.

Butt (danі poperednoї kalkulyatsії).

Yakscho Cena nevіdoma, Obl_k vіdshkoduvannya steel costs neobhіdno dopovniti skladannyam kalkulyatsії on bazі of boundary (proportsіyno zmіnnih) vidatkіv and takozh vidіlennyam of steel vidatkіv (s urahuvannyam їh vidіv) SSMSC can easily rozpodіliti for specific virobami.

Obl_k vіdshkoduvannya of boundary of standard normative costs virobnitstvo.Tsey varіant zasnovany on peredbachennі іsnuvannya zhorstkoї zamіnyuvanostі mіzh amount of expenses that obsyagom virobnitstva.

Peredbachaєtsya chіtke rozmezhuvannya costs stalі that proportsіyno zmіnnі. In tsomu varіantі oblіku not deprivation zmіnnі and usі vitrati grupuyut for mіstsyami їh viniknennya. Rozrahunok vіdhilen vikonuєtsya so very, yak at oblіku regulatory costs tobto s vikoristannyam elastichnogo koshtorisu (budget). Suma factual costs znahodimo koriguvannyam normative vitrat an amount viyavlenih vіdhilen. Fіksatsіya vіdshkoduvannya of boundary standard cost zabezpechuє admіnіstratsіyu іnformatsієyu, neobhіdnoyu for upravlіnskih rіshen of acceptance in the minds nepovnogo vikoristannya virobnichih pіdpriєmstva bearing-down. Deyakі fahіvtsі vvazhayut system of boundary oblіku costs naydovershenoyu oblіku system.

Navedenі schoyno varіanti pobudovi buhgalterskogo oblіku costs vinikli vіdnosno recently i nasampered spryamovanі on kontrolnі aspects oblіku. Zavdyaki Yomou nagromadzhuєtsya іnformatsіya, neobhіdna of acceptance for dіyovih upravlіnskih rіshen, stvoryuєtsya mozhlivіst for viroblennya efektivnoї tsіnovoї polіtiki.