home Economy The economics of agrarian applications - Andriychuk V.G.

The economics of agrarian applications - Andriychuk V.G.

6.2. Warehouse for all types of products

In the process of government work, agricultural enterprises should be riched with vitrity. Prote does not include all the products from the products. W metoyu zabezpechennya єdinih metodologіchnih ambushes formuvannya in buhgalterskomu oblіku information The vitrati pіdpriєmstva that її rozkrittya in fіnansovіy zvіtnostі and takozh dotrimannya odnakovih pіdhodіv to viznachennya warehouse vitrat i vіdnesennya їh on sobіvartіst produktsії in 2000 p. Adopted Posozhennia (standard) of the accounting region 16 "Vitraty", in what is known as the food, they know how to develop a vigilance. In zagalnoekonomіchnomu rozumіnnі vitrati zvіtnogo perіodu, zgіdno s vkazanim standard viznayutsya abo yak zmenshennya aktivіv, abo Yak zbіlshennya zobov'yazan scho generally produces up zmenshennya Vlasnyi kapіtalu pіdpriєmstva (for vinyatkom zmenshennya kapіtalu vnaslіdok yogo abo viluchennya rozpodіlu vlasnikami), for minds scho tsі Vitratim mozhut buti dostovno otsineni.

Vitrati, yaki to carry out pidpriemstva in the process of construction of all kinds of activities, it is overridden by riznomanitni. Behind the character of the Viknennenia and the functional grants of the Usti vitrati, you can subscribe to the following groups:

• Operatіynі vitrati, scho vinikayut in the process of operatіynoї діяльності підприємства;
• Fіnansovі vitrati;
• Vitrati, scho vinikayut in the process of zvichaynoї діяльності і не є операційними та фінансовими;
• Nizvichaini vitrati.

Warehouse operatsіynih vitrat є takozh riznomannitnym, that does not vsni vnutiayutsya to vibroichchoi sobivartosty products (Figure 6.1).

Fig. 6.1. Warehouse of operational costs

Prior to direct materialization, vitrate includes vartism of quiet material resources, which can be accessed without any means to a specific subject of vitrates (products, robots, services, etc.). In promislovost-si sirovina and basic materials, the basis for the production of vibroblenoi, the purchase of furniture, dopomizhni materiali tochno. In sіl'kogospodars'komu vibrobnitvі - tse vartіst nasіnnya, kormіv, dobriv, otrutohimikatіv, palnoy tochno.

To the warehouse of direct vithrates for the payment of the right to include a payment, that is to pay the wages, without any hindrances to vibrokitnvі products (vikonannі robіt, nadannі іdg), yakі mozhut bouti directly vіdnesenі up to a specific ob'ekt of vitrates.

Prior to the straightforward, the vitrification is combined with the inorganic vitrati, which can be seamlessly introduced to a specific ob- ject of vitrates. Naybilsh important sredyvidi them syslkogospodarskomu vibroknitvі - rent for mayo і for land, bills, basic depreciation, vidrahuvannya on sotsialny come. In promislovosti up to chich, vitrite, krim ostannnyh dvuh vidiv vitrat, vidnosyat vitrati vid marriage, yaki become vartnost vstrechno zabrakovanoї produktsii, that vitrati on vipravlennya marriage for virahuvannami ostabotchno zabrakovanoї produktsii for a fair vartchistju tochno.

Zagalnovirobnichі vitrati ohoplyuyut dosit wider colo vitrat, zokrema vitrati on upravlіnnya virobnitstvom (payment pratsі aparata upravlіnnya shops, brigades, farms, dіlnitsyami, vіdrahuvannya on sotsіalnі come in i medichne strahuvannya vkazanogo aparata, vitrati on sluzhbovі vіdryadzhennya tsehіv personnel, teams toscho) amortizatsіyu mainly zasobіv zagalnovirobnichogo priznachennya, orendnu fee for osnovnі zasobi that INSHI neoborotnі assets zaznachenogo priznachennya, vitrati on vdoskonalennya tehnologії th organіzatsії virobnitstva, vitrati on scorched, osvіtlennya, vodopostachannya she Lots Other utrimannya virobnichih primіschen i deyakі INSHI vitrati. Загальновиробничі витрати між okremimi ob'ektami vitrat rozpodilyayutsya proportional up to sumy straight vitrate (without the vitrification of the basic materials: food, nasynya, sirovini).

Admіnistrativnі vitrati - tse takі zagalnogospodarsі vitrati, yakі sprymovannі na podprediemstva pidpriemstvom in tsіlomu yogo obesgovovuvannya. Ponies borrowed to deliver a large pitta vagu of the middle of the operating vitrate, but do not turn on until the vibro-personal production. To the warehouse of adminis- trative vitrates, add the vitrati to the Utriman Apparat, administer the pidpriemstvo of that other zagolospodark staff; Zagalno korporativnі vitraty (predstavnitsky vitrati, vitrati for conducting rіchnih zborіv тощо); Vitrati on utriannya main zasobiv, immaterial activities in the zagalospodarsky vicarities; Payment of legal, auditory and other services; Vitrati on the call, on vidrjadzhennia aparatu upravlennya pidpriemstvo; Vitrati for vorgulyuvannya disputes in the ship's bodies and in the activities of the vitrati.

Vitrati on the product zbut ( robot, ambassador ). In the minds of the economy of the economy, it is necessary to imbue the special value through a discount to the principle of the rink principle: the goal is not the goods, but the yogo. Tom Tsikh scrip vitrat teper formuєtsya for rakhunok not deprivation traditsіynih vitrat such yak napriklad, vitrati on pakuvannya i zataryuvannya gotovoї produktsії on її transportuvannya, transshipment i strahuvannya on utrimannya mainly zasobіv, pov'yazanih s realіzatsієyu product and th vitrat scho It is important to play a role in the production of finished goods on the market: the admission to the advertising and the market, the merchandise of the wine market to agents, sellers, firmovih shopіv ta іn.

Before іnshih operatsіynih vitrat, scho not have vklyuchayutsya virobnichu sobіvartіst produktsії, vіdnosyat sumi beznadіynoї debіtorskoї zaborgovanostі, vtrati od operatsіynoї kursovoї rіznitsі (zmіni Exchange Rates for operatsіyami, asset i zobov'yazannyami, pov'yazanimi s operatsіynoyu dіyalnіstyu pіdpriєmstva); Втрати від знецінення запасів; Viznanny penalties, penalties, forfeit; Vitrati on utriannya ob'ektiv socially-cultural gratitude, sobivartіst realizovanyh vibropnichnyh zapasiv і zakrytі іnshі vitrati.

For its normal function of the ability to attach itself to zaluchennia poskapitalu. In zvjazku zim they have vinikayut so zvanі fіnansovі vitrati. Prior to them lay down, nasampered, vitrati for the payment of interest for the loans with credits and interest for the issued loans, that is vitrati for the financial lease. Фінансові витрати take to uvagi at viznachennі pributku підприємства від звичайної діяльності до оподаткування. With the use of the bag, the operating surplus zmenushuyutsya.

Багатогранність діяльності багатоох підприємств підприємств підприємств їх до понесення витрат від звичайної діяльності, які не по'їязані безпосередньо з виробництвом і реалізацією продукції і які водночас not є фінансовими. Prior to such a small amount of vitrification, you can collect real estate for realizing financial investments, non-revolving assets for ix lashkovaya vartіstyu and realizing the mainow complexes. Від such operation realizatsii підприємство може отримати прибуток, якщо ціна sale буде вищою за собівартість цих активів, або ж жбиток - за зворотного співвіdшення ціни і собівартості. To the warehouse, the least amount of vitrification is to be paid for in the revaluation of exchange rates, the sums of non-current active assets and financial investments, those activities, and vitrati zvichayno diyalnosti.

Nadzvichaini vitrati vinikayut at the result of the emergence of supercritical pods, yakі vіdіznyayutsya vіd zvichaynoї dіyalnostі і not ochіkuyutsya, scho vony voprosyvatimutsya periodichesko abo in kozhnomu nastupnomu periodi. Ці витрати враховуться with a vied net income і include up to the finance call for virahuvanni sumi, yaku zmenushyetsya podatok on pributok vіd діяльності підприємства внаслідок збитків від надзвичайних подій.

With a visually impregnable receipt, take to the respect of the costs of the participant in the capital . Vony sighted yak svoerіdnі vitrati, hoch for its own economical zmistom is zbotki vіd інвестицій в асоційовані, дочірні або спільні підприємства.