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Buhgaltersky Obl_k - Sopko VV

B.4.2.2.8. Zagalna structural i poetapna pobudova oblіku cost processes virobnitstva

Buhgaltersky Obl_k costs virobnitstva that kalkulyuvannya fіnansovoї sobіvartostі produktsії treba buduvati on kіbernetichnіy osnovі (vhіd - processes - vihіd). Tsey pіdhіd vіdpovіdaє zagalnomu pіdhodu Fig. B.4.1 trom aspects that in Fig. B.4.5.

Zagalnu scheme buhgalterskogo oblіku processes virobnitstva whether yakogo Gospodarstwa mozhna pobuduvati for such acquaint themselves:

vhіd - tse start at virobnichy processes rіznih rechovin that the forces of nature (pratsі, zasobіv that predmetіv pratsі) that їh vikoristannya;

processes - peretvorennya Launched in processes virobnitstva resursіv on Novi pratsі product - the finished product, tobto transformatsіya resursіv in Novi pratsі product;

vihіd - obsession pratsі new product.

Usі three aspects kіbernetichnogo pіdhodu potrebuyut vimіryuvannya costs vsіh troh Etap yak in natural (Retschow that of labor), so i vartіsnomu (tobto penny) virazhennі.

Zagalnu pobudovu oblіku processes virobnitstva filed in Fig. B.4.9.

Fig. B.4.9. Kіbernetichny pіdhіd pobudovi oblіku cost processes virobnitstva produktsії

Aspektnі characteristics virobnitstva processes that kіbernetichny pіdhіd dozvolyayut go to rozglyadu podalshoї strukturizatsії oblіkovogo processes, yak Got poetapnu characteristic.

Usі resources SSMSC vikoristovuyut in protsesі virobnitstva, tobto usі rechovini that Sealy Nature, kіntsevomu rezultatі toil vіdbitisya in sobіvartostі produktsії. Vinyatkom deprivation Ti Je moment SSMSC vіdobrazhayutsya in results.

oblіku procedure formuvannya sobіvartostі produktsії Got vіdobrazhati Ti processes, SSMSC harakternі for tehnologії that organіzatsії virobnitstva particular pіdpriєmstva. Sogodnі іsnuє Ponad 300 vidіv rіznih Promyslova of companies that Ponad 1200 tehnologіchnih vidіv vigotovlennya produktsії.

Іdetsya deprivation pro osnovnі Vidi, oskіlki modifіkatsіy virobnichih protsesіv mіlyoni.

Nezvazhayuchi on rіznomanіtnіst vidіv virobnichih protsesіv i tehnologіchnih schemes vigotovlennya produktsії, oblіkovy processes costs virobnitstvo that kalkulyuvannya sobіvartostі produktsії in promislovostі mozhna taxes yak poetapny processes, such scho skladaєtsya s six etapіv:

1. Obl_k formuvannya elementіv costs for centers Pervin vikoristannya resursіv virobnitstva (rechovin that the forces of nature) - Find our pryamі for abo nepryamі costs.
2. Obl_k rozpodіlu that pererozpodіlu elementіv costs for direct - to vіdpovіdno Especially tehnologії that organіzatsії virobnitstva.
3. Institution (Institution Obl_k) costs for promіzhnimi that kіntsevimi cost centers for formuvannya sobіvartostі produktsії.
4. Obl_k sukupnoї sobіvartostі produktsії scho її vipustilo vіdpovіdne Gospodarstwa (pіdpriєmstvo abo Inshyj virobnik).
5. Obl_k sobіvartostі okremih vidіv produktsії.
6. Obl_k sobіvartostі odinits vimіryuvannya okremih vidіv produktsії.

Cutaneous s etapіv skladaєtsya s kіlkoh pіdetapіv that bagatoh operatsіy.

Purshia Etap - Obl_k formuvannya elementіv costs for structural okremimi pіdrozdіlami - teams, workshops, tehnologіchnimi peredіlami, phases - rozpodіlyaє costs of p'yat samostіynih dіlyanok, tobto Skin Elements costs cutaneous cost center.

Obl_k rozpodіlu that pererozpodіlu elementіv costs skladaєtsya s such pіdetapіv:

pіdsumovuvannya that rozpodіl costs pridbannya materіalіv;

Obl_k chastki expenses for the Future zgіdno s chinnim zakonodavstvom;

Obl_k costs that rezervіv zgіdno s chinnim zakonodavstvom;

pіdsumovuvannya that rozpodіl costs dopomіzhnih virobnitstv vіdpovіdnі on cost centers - for spozhivachami їh produktsії, poslug, robіt;

pіdsumovuvannya that rozpodіl costs pіdgotovku virobnitstva;

pіdsumovuvannya that rozpodіl costs upravlіnnya virobnitstvom, zokrema for rіvnyami upravlіnnya (brigade dіlnitseyu, shop, peredіlom, virobnitstvom, pіdpriєmstvom, Gospodarstwa) vklyuchayuchi costs of utrimannya machines i ustatkuvannya.

Folding robot that rіznomanіtnoyu Je on the third etapі de vikonuєtsya Institution elementіv costs for rіznimi Find our (the one in rіznih rozrіzah), scho vikonuyut in vnutrіshnogospodarskomu oblіku:

mіstsyami Pervin vikoristannya resursіv (brigade dіlnitsya, shop, peredіl toscho);

pіdrozdіlami promіzhnogo character napriklad the shop schodo teams; by virobnitstvu schodo shop i t. іn .; pіdpriєmstvu (Gospodarstwa) in tsіlomu; types of costs, costs for napriklad upravlіnnya abo on costs utrimannya machines i t. іn .;

views promіzhnih oblіkovih kompleksіv for Find our articles koshtorisu, napriklad zagalnovirobnichih costs on utrimannya obladnannya costs, machinery i t. іn.

Obl_k sukupnoї sobіvartostі vsієї vipuschenoї virobnitstvom produktsії skladaєtsya s such vidіv robіt:

pіdsumovuvannya cost of unfinished virobnitstva on the cob kalkulyatsіynogo hour that costs more precisely;

vіdnіmannya income yaky is gained s vіdhodіv virobnitstva;

vіdnіmannya vartostі pobіchnoї produktsії that costs її obsession, Yakscho not won kalkulyuєtsya and otsіnka її Provadia for oblіkovimi tsіnami;

vіdnіmannya vartostі pobіzhnoї produktsії that costs її otrimannya;

rozmezhuvannya costs mіzh Ready produktsієyu that UNFINISHED virobnitstvom;

rozrahunok (fіnansova kalkulyatsіya) gotovoї produktsії.

P'yaty Etap takozh skladaєtsya s kіlkoh vidіv robіt:

viznachennya direct costs for the species produktsії;

rozpodіl direct costs for the species produktsії, Yakscho stink not to utochnyuvalisya Perche etapі oblіkovih robіt;

rozpodіl comprehensive cost of views produktsії.

Shostya Etap oblіku costs virobnitstvo vіdnosno simple, here is simple arithmetic exposure The vikonuєtsya - dіlennya zagalnoї sumi cost per view produktsії (yak won on p'yatomu etapі) on kіlkіsny pokaznik odinits vimіryuvannya vіdpovіdnoї produktsії.

Zagalnu poetapnu pobudovu oblіku processes virobnitstva imposed in Fig. B.4.10. Vіdsutnіst okremih etapіv on pіdpriєmstvі - tse result sproschenogo varіanta virobnitstva (vugledobuvannya toscho).

Fig. B.4.10.Poetapna pobudova buhgalterskogo oblіku cost processes virobnitstva produktsії