home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

AT 3. Бухгалтерський внутрішньогосподарський облік виробничої діяльності for the method of recurring costs for products

B.3.1. Sutnist that base the aspirations

Bookkeeping intranet and space registrar vibronichoї діяльності for the method of percussion costs perebachaє vsebіchno as much as possible that is precisely the image of absolutely all the costs of use for the past hour in the production of products. The basis of the motives is to form the secondary chints, and the self:

Sub-costs for direct and indirect;

Nature of the technology vibrobitvtva:

- Organizing vibrobitvita;

- control over costs;

Cost center of expenses:

- відповідальності.

The method of the perennial expenses is possible for a dwarf with variants:

Nenormativnim - forgive the method nagromadzhuvanya costs;

Normative (standard-bone) - pile-up costs for norms that vidhilennyam vіd norms.

At his own standard, there are two counterparts:

Periodichny control costs for rates (months, ten days, tyzhden, day);

Point-by-point control of costs for norms (over the course of the technological process), in addition to operations.

For the aspirants of the region, the vibrochnoi diyal'nosti by the method of the outlays on the beacon of the spontaneity, the vignette of the original chinniki. Після їх vyznachennya rozpochinayut rozrobku robochogo plan rahunkiv and warehousing model obliku costs.

Nayvazhlіsі ta naisladnіsі momentіvosti іvodіvі modіlі takі:

Zagalna methodology of that її stimulus;

Specificity of the elements of costs;

Stimulus obliku ruhu materіnnyh eelementіv costs i nezverashenogo vibrobitvtva in the process of vibrobitvtva;

The region of the alternate grupuvannya indirect elements of costs in complex types of such re-forcing;

Region of vipusku finished products va vichnachennia її повної виробничої собівартості.

For the third part of the cost of the articles of costs.

Розглянемо ці питання докладніше in the context of the provinces of the cost of vibrobitnut by the method of the total cost of the products, the maichi on uvazi, scho zagalna technique, yaku bude rozglyanuto, on soti nevertheless in the same systems of the vibronic region. Розбіжності пов'язані з особливостями, які Characterized in the system.