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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Rozdіl the I ZAGALNІ OSOBLIVOSTІ VIROBNITSTVA TA ЇH VPLIV ON POBUDOVU BUHGALTERSKOGO OBLІKU

1.1. Osnovnі viznachennya buhgalterskogo oblіku

Buhgaltersky Obl_k - Tse mova bіznesu. Yakscho BIZNES zdіysnyuєtsya from within okremo taken pіdpriєmstva then danі buhgalterskogo oblіku vikoristovuyut for potreb vnutrіshnogo management in protsesі of acceptance upravlіnskih rіshen.

Tom nemozhlivo pereotsіniti values ​​povnoї i dostovіrnoї information The fіnansovy i stan result dіyalnostі pіdpriєmstva when i virіshennі precisely promising gospodarskih problems. For upravlіnskih rіshen of acceptance, navіt on rіvnі pіdpriєmstva, povinnі vikoristovuvatis danі, SSMSC vіdpovіdayut Pevnyi rules, regulations vimogam i scho Yea zrozumіlimi that priynyatnimi for koristuvacha. Zokrema, dwellers porіvnyati fіnansovі result, dosyagnutі in poperednomu that zvіtnomu perіodah, neobhіdno vikoristovuvati pokazniki, SSMSC viznachenі for єdinoyu metodologієyu s vikoristannyam odnakovih kriterіїv i rules.

W tsієyu metoyu pіdpriєmstvo guilty rozrobiti his oblіkovu polіtiku scho pіdporyadkovana require vnutrіshnogo management. Ale at priynyattі efektivnosti upravlіnskih rіshen manager does not obmezhuyutsya Sotho vnutrіshnoyu fіnansovoyu іnformatsієyu and porіvnyuyut її s vіdpovіdnimi pokaznikami podіbnih of companies: of companies konkurentіv chi partnerіv on bіznesu. Tom zakonomіrno vinikaє required in unіfіkatsії vimog to fіnansovoї Informácie from within the Branch, the system Economy Kraina.

Process takoї unіfіkatsії nazivayut standartizatsієyu buhgalterskogo oblіku - tse processes rozrobki i poslіdovnogo zastosuvannya єdinih vimog, rules i printsipіv to viznannya otsіnki, vіdobrazhennya in fіnansovih zvіtah okremih ob'єktіv buhgalterskogo oblіku. Yakscho standardization zdіysnyuєtsya in furrows odnієї Kraina, the mova yde about stvorennya natsіonalnih oblіkovih standartіv buhgalterskogo oblіku.

Vіdmіnnostі ekonomіchnogo rozvitku that rіvnya organіzatsії virobnitstva, osoblivostі problems okremih kraїn zooms suttєvі vіdmіnnostі i have kriterіyah methods otsіnki ob'єktіv buhgalterskogo oblіku at pіdgotovtsі fіnansovih zvіtіv for natsіonalnim oblіkovim zakonodavstvom. However іntensivna Ekonomichna іntegratsіya scho rozpochalas pіslya Druha svіtovoї vіyni, prizvela to neobhіdnostі standartizatsії buhgalterskogo oblіku vzhe on mіzhnarodnomu rіvnі. Utvorennya spіlnih of companies, transnatsіonalnih korporatsіy, eksport kapіtalіv, utvorennya that rozvitok mіzhnarodnih stock rinkіv - all tse vimagalo vіdpovіdnogo standartizovanogo іnformatsіynogo zabezpechennya.

In 1973 r. for UN spriyannyam that Organіzatsії Єvropeyskoї ekonomіchnoї spіvdruzhnostі Bulo zasnovano Komіtet s Mіzhnarodnih standartіv buhgalterskogo oblіku. Metoyu stvorennya Bula rozrobka that publіkatsіya Standartіv buhgalterskogo oblіku (SRB), scho toil їh dotrimuvatis at skladannі fіnansovih zvіtіv in vsomu svіtі. On sogodnі rozrobleno blizko 40 mіzhnarodnih standartіv buhgalterskogo oblіku, Sereda yakih Je standardized zagalnometodologіchnogo spryamuvannya and takі takozh, scho stosuyutsya okremih ob'єktіv an area dіyalnostі.

Postupovo to tsogo processes priluchaєtsya UKRAINE, head directly yakogo Je stvorennya Economy vіdkritogo type tobto vіdkritoї for spіvpratsі іz zarubіzhnimi partners vzaєmnogo іnvestuvannya that kredituvannya s side zarubіzhnih partnerіv i mіzhnarodnih fіnansovih organіzatsіy. Ekonomіchnі reforms in kraїnі prizveli to neobhіdnostі reformuvannya buhgalterskogo oblіku in ambushes mіzhnarodnoї garmonіzatsії i standartizatsії.

W tsієyu metoyu Bula priynyata Holds Kabіnetu Mіnіstrіv Ukraine od 28/5/98 number 1706 Harden yak Programs reformuvannya Sistemi buhgalterskogo oblіku іz zastosuvannyam mіzhnarodnih standartіv buhgalterskogo oblіku.

Lipna 19, 1999. CCB zatverdzheny Law of Ukraine "About buhgaltersky Obl_k that fіnansovu zvіtnіst in Ukraїnі" № 1707-III, in yaky boule vnesenі zmіni od 08.06.2000 number 1807-III; that od 22.06.2000 number 1829-III. Tsei law viznachaє pravovі fun- regulyuvannya, organіzatsії, keeping buhgalterskogo oblіku that skladannya fіnansovoї zvіtnostі.

Zagalnі vimogi to fіnansovoї zvіtnostі:

• on osnovі danih buhgalterskogo oblіku pіdpriєmstva zobov'yazanі skladati fіnansovu zvіtnіst, yak i pіdpisuє kerіvnik pіdpriєmstva accountant;

• Form fіnansovoї zvіtnostі i order її zapovnennya vstanovlyuyutsya Mіnіsterstvom fіnansіv Ukraine, uzgodzhenі s Reigning Komіtetom Ukraine statistics;

• For bankіv FORMS rozroblyaє Natsіonalny Bank of Ukraine;

• For budget SET - bunt upravlіnnya Sovereign Treasury.

Takozh found Holds Mіnіsterstva fіnansіv Ukraine about the "order of presentation fіnansovoї zvіtnostі" od 28.02.2000 № 419. In tsіy Postanovі vkazano, hto predstavlyaє zvіtnіst (tse 25 for the following number mіsyatsya zvіtnim i 20 the number of Flow zvіtom). Before skladannyam fіnansovoї zvіtnostі obov'yazkovo conductive іnventarizatsіyu aktivіv.

Specific virobnitstvam pritamannі viznachenі priyomi oblіku Key infrastructure virobіv, ob'єkti kalkulyuvannya, grupuvannya that rozpodіl vitrat, forms of control over that vitratami vikoristannyam zasobіv. The Branch of National Gospodarstwa klasifіkuyut on dobuvnі (vidobutok vugіllya, naphtha, gas) that obrobnі (metalurgіyna, mashinobudіvna, hіmіchna, textile). Pererobnі the Branch klasifіkuyutsya fallow od type virobnitstva tehnologіchnimi Especially stvorennya produktsії that od organіzatsії virobnitstva.

For tehnologіchnoyu Find our stvorennya produkti virobnitstva Galuzo national Gospodarstwa klasifіkuyutsya two tipi:

1) virobnitstvo at Money Does kіntsevy product utvoryuєtsya Shlyakhov poslіdovnogo prohodzhennya that obrobіtku sirovini through kіlka peredіlіv (phases) (metalurgіya textile promislovіst);

2) virobnitstvo, yak harakterizuєtsya tim, scho Shlyakhov bagatoh operatsіy rozkroyu materіalіv i mehanіchnoї obrobki vigotovlyayut okremі detalі, SSMSC Dali zbirayut in okremі vuzli that virobi (mashinobuduvannya, sewing, vzuttєva promislovіst).

Fallow od perіodichnostі Key infrastructure that povtoryuvanostі virobіv Produkciya virobnitstva podіlyaєtsya on іndivіdualnu (single), serіynu, Masov.

Prior to the warehouse of companies mozhut vhoditi pіdsobnі Gospodarstwa, Obl_k vitrat on yakih lead vіdokremleno on vіdpovіdnih subrahunkah Promyslova, dopomіzhnih Gospodarstwa. Tacke tverdzhennya Especially typical for sіlskogospodarskih of companies, to the warehouse yakih, yak usually included drіbnі pererobnі shops, promislovі virobnitstva, budіvelnі vіddіlki, brigade.

For character perervnostі virobnichih protsesіv the Branch rozrіznyayut for bezperervnіstyu discrete virobnitstva. Main klasifіkatsіynoyu Find our there vistupaє koefіtsієnt zakrіplennya tehnologіchnih operatsіy for obladnannyam (tab. 1.1).

Virobnitstvo in Galuzo national Gospodarstwa harakterizuєtsya spetsifіchnimi Especially, in the main SSMSC vplivayut

table 1.1

Klasifіkatsіya virobnitstva for character perervnostі to conduct oblіku vitrat i kalkulyuvannya viroblenoї produktsії.

1. Sposterіgaєtsya great rіznomanіtnіst organіzatsіyno legal forms of companies (Table. 1.2). Organіzatsіyna structure upravlіnnya pіdpriєmstvom viznachaє vnutrіshnyu pobudovu oblіku, company profile її on pіdpriєmstvі. Organіzatsіyna structure reglamentuє scheme dokumentoobіgu Sistemi buhgalterskogo oblіku, rіvnі of acceptance upravlіnskih rіshen. Organіzatsіynimi types of structures upravlіnnya Je:

1) lіnіyno-funktsіonalna structure, scho th zakrіplyuє for pіdrozdіlami obmezhenі funktsії upravlіnnya th oblіkovoї robots;

2) divіzіyna structure scho zakrіplyuє on osnovі BIZNES-odinits funktsії Povny upravlіnskogo cycle is the Venue of povnoї oblіkovoї robots;

3) matrix structure, scho poєdnuє funktsії lіnіyno-funktsіonalnoї that divіzіynoї structure.

2. Key infrastructure Rіznomanіtny rіznoї gotovoї produktsії, scho Got to vpliv vibіr ob'єkta grupuvannya vitrat (Produkciya, of order, peredіl, virobnitstvo in tsіlomu). On rіznih pіdpriєmstvah promislovostі zastosovuyut rіznu vitrat range of articles, oskіlki її Elements toil vpliv on rozrahunok i value sobіvartostі produktsії. The following factors can be nazvati structure vitrat articles. These factors viznachayut of the following characteristics:

1) for obsyagom virobnitstva - odnoperedіlny method formuvannya vitrat, one-time scho zdіysnyuєtsya (ship-, trubobuduvannya); poperedіlny - if vitrati oblіkovuyutsya in rozrіzі tehnologіchnih peredіlіv (phases), vidіv produktsії abo napіvfabrikatіv (pіdpriєmstva chornoї metalurgії, shveynі virobnitstva). When poperedіlnomu metodі rozrіznyayut rіznovid poprotsesnogo method osoblivіstyu yakogo Je vіdsutnіst UNFINISHED virobnitstva (dobuvnі the Branch i dobuvannya vugіllya, solі that іn.);

2) for kіlkіstyu ob'єktіv oblіku - odnoproduktivny (for okremim one virobom) i bagatoproduktivny (for virobіv GROUP);

3) for the indirect method rozpodіlu vitrat - odnokoefіtsієntny (for indirect vsіh vitrat ustanovlyuєtsya one koefіtsієnt) i bagatokoefіtsієntny;

4) after hour vіdobrazhennya vitrat rozrіznyayut: poperednі (aprіornі) (the norm, plan) that aposterіornі (zvіtnі).

table 1.2

Documents at reєstratsії of companies

3. fallow od mind gospodarskih formuvan formuyutsya osoblivostі oblіku kapіtalu pіdpriєmstva.

4. fallow od FORMS vlasnostі zastosovuyut coffee, memorіalno-order, sproschenu FORMS oblіku.

5. pіdpriєmstvah sposterіgaєtsya spetsifіka processes virobnitstva i forms organіzatsії pratsі scho Especially potrebuє oblіku virobіtku i vitrat hour.