home Economy Agrarian Ekonomіka of companies - Andrіychuk VG

Agrarian Ekonomіka of companies - Andrіychuk VG

12.2. The structure of the working kapіtalu th otsіnka zapasіv at їh virobnichomu spozhivannі

Yak bachimo, warehouse working kapіtalu agrarian dosit rіznomanіtny of companies. Interest spіvvіdnoshennya mіzh okremimi Some of the elements working kapіtalu nazivayut yogo structure. According okremih pіdpriєmstvah Won Mauger іstotno rіznitisya scho zumovleno їh virobnichim napryamkom i rіvnem rozvitku Economy. On the agrarian structure pіdpriєmstvah Ukraine kapіtalu working on the cob 2001 p. small Taqiy viglyad (tab. 12.1).

table 12.1

Structure of current agrarian KAPІTALU of companies UKRAINY ON cob 2001 p.

Danі Table. 12.1 svіdchat, scho on the cob 2001 p. bіlsha chastka zasobіv werewolf falls on oborotnі funds. In їh skladі naybіlshu pitomu breaking bar zaymayut virobnichі stocks. Nayvischim Je Tsey pokaznik in spetsіalіzovanih Gospodarstwa on viroschuvannyu i vіdgodіvlі velikoї rogatoї thinness that have svinovіdgodіvelnih pіdpriєmstvah through temple kontsentratsіyu pogolіv'ya i znachnі reserves kormіv, neobhіdnih for yogo utrimannya.

Chastka fondіv obіgu (Especially penny koshtіv) uniquely deposits od ekonomіchnogo of companies will agrarian, rozmіru іnvestitsіy on rozshirennya virobnitstva i zagalnoї kon'yunkturi market analysis. In perіod ekonomіchnoї Creasy pіdpriєmstva potraplyayut in skrutne fіnansovo-ekonomіchne encampment, i yak pokazuє practice, Pete Wagga penny koshtіv (on rahunkah bankіv, currency rahunkah) them through tse іstotno znizhuєtsya. Yak can be seen s Table. 12.1 chastka penny koshtіv in negotiable kapіtalі deprivation becomes 1%. Odnochasno perevazhayucha chastka їh znahodilasya in rozrahunkah (19.6%), scho Yea naslіdkom slit not to kіntsya podolanoї in 2000 r. platіzhnoї Creasy i barterizatsії obmіnu.

When vibuttі virobnichih zapasіv - virobnichomu їh spozhivannі in protsesі stvorennya novih spozhivnih vartostey at sale obmіnі toscho - їh vartіsna otsіnka Mauger zdіysnyuvatisya zgіdno s P (P) BO 9 "Inventories", for one s such metodіv:

• іdentifіkovanoyu sobіvartіstyu vіdpovіdnogo zapasіv mind. Vikoristovuєtsya for otsіnki quiet zapasіv on yakih one kind їh not zamіnit іnshogo. Tse Well stosuєtsya zapasіv scho vikoristovuyutsya for vikonannya spetsіalnih proektіv of order i;
• serednozvazhenoyu sobіvartіstyu. Otsіnka for CIM method zdіysnyuєtsya okremo for cutaneous mind zapasіv for Relief formula:

de SCj - serednozvazhena sobіvartіst odinitsі j-th mean zapasіv; Svpj - sumarno vartіst zalishku j-th mean zapasіv on the cob zvіtnogo mіsyatsya; VOj - vartіst obsession in zvіtnomu mіsyatsі zapasіv j-th species; SKpj - sumarno Quantity zapasіv j-th view on the cob zvіtnogo mіsyatsya; OZj - won in zvіtnomu mіsyatsі Quantity zapasіv j-th species;

• FІFO method. Zdіysnyuєtsya such rank, scho stocks SSMSC Perche vіdpuskayutsya in virobnitstvo chi vibuvayut for іnshim channel otsіnyuyutsya for sobіvartіstyu Perche after hour nadhodzhennya ekzemplyarіv zapasіv vіdpovіdnogo mind;
• LІFO method. On vіdmіnu od method FІFO, yaky ґruntuєtsya on pripuschennі scho reserves vikoristovuyutsya (vibuvayut) in tіy poslіdovnostі have yakіy stink nadhodili on pіdpriєmstvo method LІFO buduєtsya on protilezhnomu pripuschennі, tobto vvazhaєtsya scho stocks SSMSC Perche vіdpuskayutsya in virobnitstvo on sales toscho , otsіnyuyutsya for sobіvartіstyu ostannіh after hour nadhodzhennya zapasіv;
• Normative vitratami. For praktichnoї realіzatsії danogo method vikoristovuyutsya normalized vitrat on odinitsyu produktsії (robіt, poslug), scho rozroblenі pіdpriєmstvom for normal rіvnya vikoristannya zapasіv, іnshih virobnichih resursіv, virobnichih i bearing-down real rіvnya tsіn;
• tsіnami sale. Zastosovuєtsya pіdpriєmstvami rozdrіbnoї torgіvlі, if Cena sale zapasіv vstanovlyuєtsya s urahuvannyam serednoї torgovelnoї natsіnki.

Vazhlivo pam'yatati, scho for vsіh vidіv zapasіv, SSMSC toil odnakove priznachennya that odnakovі minds vikoristannya, zastosovuєtsya tіlki one s rozglyanutih metodіv.