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Buhgaltersky Obl_k - Sopko VV

B.4.2.2.5. Oblіkova characteristic produktsії that іnshih Retschow elementіv dіyalnostі

The result virobnitstva Je Produkciya. Buhgaltersky Obl_k Got zabezpechiti іnformatsіyu about її Quantity, yakіst, vartіst. For pobudovi oblіku produktsії mainly Je viznachennya її nature. For tsієyu Find our (tobto character) produktsіyu grupuyut for the form; gotovnostі stage; konstruktorskoyu that tehnologіchnoyu skladnіstyu.

The shape of the produktsіyu podіlyayut on Taku, yak Got urechevlenu form tobto yavlyaє him virіb (napriklad, tractor hlіb, wheat toscho) i taku, yak Got Robots form the result of (repair) abo form Hotel (transported Vantage).

For stage gotovnostі produktsіyu podіlyayut at the ready, napіvfabrikati (napіvprodukti) that unprepared. Ready - Produkciya tse, yak pridatna for empathy, napіvfabrikati takozh gotovі for virobnichogo spozhivannya; unprepared - UNFINISHED virobnitstvo.

Ready vvazhaєtsya Produkciya Taka, yak povnіstyu vіdpovіdaє standards and razі їh vіdsutnostі tehnіchnim, dogovіrnim abo іnshim minds priynyata s virobnitstva to the warehouse, and in okremih vipadkah on neї skladayut sertifіkat abo Inshyj document about yakіst.

For konstruktorskoyu that tehnologіchnoyu skladnіstyu produktsіyu podіlyayut on a simple i folding.

Produkciya Mauger Buti mainly pobіchnoyu abo pobіzhnoyu.

On pobudovu buhgalterskogo oblіku costs virobnitstva vplivaє character product pratsі by step kіntsevoї gotovnostі. Produkciya Mauger vvazhatisya s Look danogo virobnitstva unprepared, ale pridatnoyu for Promyslova spozhivannya. Napriklad, chavun - finished product for chavunovarіnnya, ale vіn - napіvfabrikat for staleplavіnnya. Tom at pobudovі oblіku virobnichogo processes potrіbne chіtke rozmezhuvannya understand, "finished product", "napіvfabrikat", "napіvprodukt".

In buhgalterskomu oblіku Produkciya oblіkovuєtsya yak in the natural, so i have vartіsnomu virazhennі (pennies).

Obl_k for natural vimіrnikami - tse odinitsі vimіru: kg, piece, meter lіtr toscho.

Obl_k for vartіsnimi vimіrnikami zdіysnyuєtsya in tsіnі that sumі.

Otsіnka produktsії vplivaє on pobudovu oblіku virobnichogo processes. Produktsіyu otsіnyuyut for such species vartostі: factuality, planning, regulatory, koshtorisnoyu sobіvartіstyu i have vartіstyu tsіnah realіzatsії (rozdrіbnih, dogovіrnih, Gurtovaya toscho).

Krіm produktsії in virobnichomu protsesі z'yavlyayutsya th INSHI Retschow Elements of nature: vіdhodi marriage toscho. Tse potrebuє z'yasuvannya urechevlenogo result virobnichogo processes for pobudovi yogo buhgalterskogo oblіku. Zagalny result virobnitstva materіalnogo nature, yaky slіd urahovuvati at pobudovі buhgalterskogo oblіku virobnichogo processes, served on rice. B.4.8.

Fig. b.4.8.Struktura materіalno-Retschow processes result virobnitstva