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Buhgaltersky Obl_k - Sopko VV

B.3.5.6. Osoblivostі oblіku tari that Tarn materіalіv

Virobnichі pіdpriєmstva oderzhuyut sirovinu, materіali i realіzuyut Ready produktsіyu, yak rule, tarі.

In buhgalterskomu oblіku packaging podіlyaєtsya on takі Vidi:

tkanina mіshkova - mіshki, kulі toscho;

Sklyanov - plyashki banks toscho;

іnsha zhorstka packaging Papir, derevovoloknistі i derevostruzhkovі materіali, Dereviny i kombіnovanі materіali on їh osnovі s polіmernimi synthetical metalevimi pokrittyami (boxes, barrels, gofrovanі boxes, i t іn..);

metaleva kombіnovana on osnovі s metal music is synthetic polіmernimi pokrittyami (bіdoni, toscho barrels).

Before Tarn materіalіv nalezhat detalі, materіali, priznachenі for vigotovlennya abo repair Taree, scho vikoristovuyutsya for pakuvannya produktsії (detalі for zbirannya yaschikіv, draft riveting, zalіzo hoop, Corks i polіetilenova, kovpachki vіskoznі, toscho foil).

Of acceptance od postachalnikіv novoї tari, od pokuptsіv - povernenoї (nezastavnoї i zastavnoї) od maysteren Svoge pіdpriєmstva - vigotovlenoї abo vіdremontovanoї, vіdpusk tari to the side i have virobnitstvo for pakuvannya produktsії and takozh peremіschennya її on pіdpriєmstvі slіd oformlyati document types zatverdzhenimi in establishing order.

Obl_k tari provadyat takozh okremo for these groups:

1. The rotatable container Zastavna.

2. The rotatable container nezastavna.

3. Packaging, scho vikonuє disposable turnover.

4. Materіali i detalі, priznachenі for vigotovlennya i repair Taree, vikoristovuvanoї for pakuvannya produktsії.

5. Tara s-pid іmportnih tovarіv.

Got Obl_k West buhgalterієyu for cutaneous titles that Grupo Tari at vartіsnomu virazhennі for warehouses i Comoros, materіalno-vіdpovіdalnih special kinds tari i.

Organіzatsіya analіtichnogo oblіku tari zdіysnyuєtsya method zgіdno s provisions of the standards schodo oblіku materіalіv on pіdpriєmstvah.

Synthetical Obl_k tari zdіysnyuєtsya on active rahunku "Virobnichі reserves" subrahunok "Tara i tarnі materіali" (for factuality sobіvartіstyu abo Zastavna vartіstyu). On tsomu subrahunku oblіkovuyut usі Vidi tari, vklyuchayuchi container Vlasnyi virobnitstva and takozh i materіali detalі, priznachenі for її vigotovlennya i repair (Bochkova plіvka, zalіzo hoop, detalі for zbirannya yaschikіv toscho).

Factuality sobіvartіst tari s skladaєtsya usіh costs schodo zagotіvlі i dostavlyannya її warehouse pіdpriєmstva.

For viznachennya TSS, scho vklyuchayutsya in sobіvartіst vikoristanoї tari in inline mіsyatsі, SSMSC not mozhna Bulo іdentifіkuvati s specific views tari, obchislyuyut a percentage of freight costs for zagotіvelnih formula (yak bula hovering ranіshe)

.

de: STZZ - net freight costs zagotіvelnih mіsyatsya cob; TZZm - freight costs on zagotіvelnі mіsyats; Art - tari balance on the cob for mіsyatsya vіdpusknimi tsіnami; Fri - prihіd tari in inline mіsyatsі for vіdpusknimi tsіnami.

For proper vіdnesennya zagotіvelnih freight costs sobіvartіst okremih vidіv tari neobhіdno tsі vrahuvati costs for Grupo Tari, vstanovlenimi on danomu pіdpriєmstvі.

Costs for vigotovlennya novoї tari on pіdpriєmstvah, SSMSC pack in neї produktsіyu, oblіkovuyutsya on rahunku "Cost virobnitstva" (vіdpovіdny subrahunok).

Tara, yak priznachena for postіynogo zberіgannya inventory materіalnih tsіnnostey warehouses (in the Comoros) have virobnichih shops abo bagatorazovogo vikoristannya (. H metoyu zdіysnennya tehnologіchnogo processes virobnitstva - Tanks, metalevі i derev'yanі dіzhki that іn) oblіkovuyut on rahunkah:

"Malotsіnnі i shvidkoznoshuvanі Objects" (packaging, yak serve Mensch yak One Year, Square od її vartostі, i containers vartіstyu, nizhchoyu od lіmіtu, per unit, Square od termіnu service) to abo bіlshe a rock abo "Osnovnі zasobi" (packaging Ponad zaznacheny lіmіt at termіnі service bіlsh yak one Year).