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Бухгалтерський облік - Sopko V.V.

B.3.2.3. Oblik cost for the alternate warrior

Більш як дві третини виробничих підприємств має попере-дільну технологію виробництва продукції. Tse means, scho na tsikh pidpriemstvah nayruchnіshe zastosovuvati poverdilniy varіant to the method of the region of the total costs of products production.

The previous method of cost allocation means to spend money in the development of technological specifications (phases), in the production of goods and equipment. Tsey varіant method oblіku Povny costs zastosovuєtsya on quiet pіdpriєmstvah de vigotovlennya produktsії vіdbuvaєtsya poslіdovnoyu pererobkoyu vihіdnoї sirovini for okremimi stadіyami (peredіlami, phases) tehnologіchnogo processes. When tsomu pіslya skin peredіlu (Fazi, stadії) oderzhuyut napіvprodukt (napіvfabrikat) yaky mozhna abo zdat warehouse, abo before being transmitted to the following peredіl (phase stadіyu) obchisliti yogo sobіvartіst for kіlkіsnimi, yakіsnimi i vartіsnimi parameters.

Before - is the subconsciousness of the technologic operations, zavdyaki vikonannju yakih na ostannіy oderzhuyut product praci, ready for tiiei suupnosti (napivfabrikat, napivprodukt).

Yakscho odnoperedіlny varіant - tse Taqiy, if tehnologіchny processes not podіlyaєtsya and Obl_k cost od pershoї operatsії to ostannoї Yea one tsіlim then bagatoperedіlny varіant - tse Taqiy varіant method if tehnologіchny processes organіzatsіyno podіlyayut on kіlka tehnologіchnih phases (stadіy, peredіlіv) i in Кінці кожного переділу одержують напівфабрикат, який визначають за кількістю і вартістю, тобто калькулюють собівартість напівфабрикатів. Ready-made product is used for restoring the remainder of the product.

In the alternate vibrobitvtv vigotovlyayut rizni vid produktsii. Chyogo will need a rozpodilny region of costs is not deprived for the front, but for the products. Z I will look at the price in the accounting area of ​​the costs of the vibrobitnva potrebno zabezpechiti oblik yak direct, and indirect costs for products in the interlining of the cutaneous front (phase) of the technological process.

Previously, the method of cost-sharing in the local galusies has its own peculiarities. The stinkers are charged with the specialties of technology, the organization of the vibrobitvita and the unfinished vibrobitve. Napriklad, on pridpriyatstvah chornoї metalurgii povni technologicheskii cycle vibrobitvva zaregdaetsya z vibrobitvtv: blast-furnace, steel, rolling. The first two prefabricated vapovlyavayut napivfabrikati - chavun, steel, yaki pereroblyayutsya on the approach front, and the third tretiy predilil - renting - vypuchaet ready product.

Analogіchno buduєtsya Obl_k zavodі brewery, ale vzhe two peredіli - Sukhiy (solodoroschennya) is the wet, yaky skladaєtsya s such samostіynih, vіdokremlyuvanih in oblіku tehnologіchnih phases: varіnnya green wort brodіnnya that bottling. Oblik costs for brewery plants vidbuvaetsya zimi beforeiami that technologic phases.

On all vibrobitnts, uncommittedly in the galuzovoe nalezhnost ', oblik costs vikonuetsya for the front, and yaksho є zmoga rozbiti front of the phase (yak zemi bachili brewing), then th behind the phases.

Have a synthetic diamond to lead a raunchy "Vibrobitztvo". On the subrahunks - for the front lines that phase. At debeti rahunka "Virobnitsutvo" vizobrazhayut straight take. Usi indirectly spend on the rahunku at the center of the penitentiary system. Їх пізніше роподіляють пропорційно до параметів, які найбільше відповідають specialties of the technology and the organization of vibrobnits.

Після зведення стоимости розпочинають калькулювати собівартість продукції кожного переділу. For tsogo viznachayut UNFINISHED virobnitstvo for cutaneous peredіlom abo fazoyu (tehnologіchnogo processes) otsіnyuyut Yogo for by galuzevih rekomendatsіy zgіdno s chinnim zakonodavstvom about otsіnku resursіv (Fig. B.3.5).

Fig. B.3.5. Obogalna scheme of the aspirations of the obliku of the total costs for the vibrobitnitsu after the alternate method

Zvodnya costs that viznachennya sobivartosty produktsii in tilomu v gosodarstvu vikonuyut abo napivfabrikatnym, abo beznapivvfibratkimnym method.

At the first vipadku transfer of the product from one of the front lines to the next one for the kilkisty, tobto without the vartisnoi otsinki. And for viznachennya zagalnoy sobivartosty produktsii kyncevogo beforeu spend for the sake of the frontiers, pidsozovuyut i zagalnu sumu podilyayut mizh finished products that uncompensable vibrobitvtvom.

Yakshto zastosovuyut beznapivvfabrikatniy varіant method zvodnyany costs that rozraunku sovіvartosty products, then the calculator napivfabrikati kozhnyu predilu (abo phase) technologicheskogo process. Напівфабрикати з одной переділу (фази) технологічного процесу до іншого пересуть і за кількістю, і for ватістю, яка визначається на підставі калькуляції.

A different method of the transverse method is the method of prerecession. Yogo zastosovuyte in such galuzah, yak vugle-, salt naftodobuvna tochno. Especially in the case of vibrobitztsov є vіsutnnist vzrobotnitva not completed, and ozhe, at kakljuluvanni not potrybno podіlyati zagalnu sumu mizh finished product that incomplete vibrobitvtvom.

In protsessnih vibrobitvtiv oblik conduct for the skin process. Napriklad have vugledobuvnіy viokremlyuyut Obl_k for such processes: pіdgotovchі robot viymannya vugіllya, transportuvannya, zavantazhennya at the car, porodoobrobka, sortuvannya, zbagachennya and Dali - for obslugovuyuchimi pіdrozdіlami such yak pіdyom, vodovіdliv, pileventilyatsіyna Service, tube Gospodarstwa toscho.

Okremi spend, for the sake of energy, steam, water, and, alternately, settle on rahunku "Dopomizhny vibrobnitsva." With the visbutku vugylly vidritytim way in the accounting region vidokremljuyut "rozkrivnі roboti" (Figure B.3.6).

Fig. B.3.6. Obogalna prodozhda protsessnogo the method of the cost of vibrobitry