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Buhgaltersky Obl_k - Sopko VV

V.3.3.5. Osoblivostі oblіku poperednogo grupuvannya indirect costs in complex forms їh

Procedure pobudovi oblіku poperednogo grupuvannya indirect elementіv vitrat that їh Adding to sobіvartostі okremih vidіv produktsії Bulo vzhe rozglyanuto.

Zagalna technique pobudovi Tsikh vitrat in vnutrіshnogospodarskomu oblіku taka itself. Rіznitsya in fact scho Quantity tsentrіv uniquely zrostaє costs and to priyomi їh Included rіznomanіtnі. Looking around at the W Tales Tsey yelement robots slіd peredbachiti in robochem planі rahunkіv. Especially Tse stosuєtsya such costs:

on the one ekspluatatsіyu utrimannya machines i ustatkuvannya;

zagalnovirobnichih in teams, dіlnitsyah, shops, peredіlah, tehnologіchnih toscho phases;

Transport, Transport vnutrіshnogospodarskogo toscho.

For zmіstom cutaneous form of comprehensive cost podіlyaєtsya on stattі. Pobudova oblіku in cutaneous kompleksі costs with such a Booty Got, dwellers protyagom mіsyatsya їh mozhna Bulo viznachiti s Elements in the furrows of the skin okremih cost items for troma acquaint themselves: in furrows standards zmіni that vіdhilennya od norms. Tse potrіbno to control koshtorisu.

When skladannі normativnoї kalkulyatsії sobіvartostі produktsії cutaneous form of comprehensive cost formuє statte sobіvartostі that viznachaєtsya schodo okremogo mind produktsії yak okremy yelement sobіvartostі. Tom at spisannі naprikіntsі mіsyatsya zagalnoї sumi costs schodo skin complex vіdhilennya od standards in viznachaєtsya tsіlomu, not okremimi statte koshtorisu.

When regulatory metodі oblіku on utrimannya costs nd ekspluatatsіyu machines that ustatkuvannya neobhіdno zabezpechiti okremy Obl_k in furrows standards, standards for Change that vіdhilennya (for analogієyu to ranіshe description).

V.3.3.6. Osoblivostі pobudovi oblіku Institution elementіv costs

Methodology pobudovi oblіku Institution elementіv costs virobnitstvo Bulo vikladeno ranіshe. Schodo order Institution costs in zastosuvannі method Povny costs slіd zaznachiti scho mozhlivі OAO All navedenі varіanti. The procedure was tehnіka Institution analogіchnі such SSMSC Bulo described ranіshe.

Osoblivіstyu Institution danih about costs for regulatory oblіku Yea those scho dodatkovo Provadia robot Zi Institution danih about zmіnu standards that vіdhilennya od norms ctosovno tsentrіv costs that tsentrіv vіdpovіdalnostі.

V.3.3.7. Osoblivostі pobudovi oblіku Key infrastructure gotovoї produktsії (virobu, robots Hotel) is the obchislennya її faktichnoї sobіvartostі for a standard method

Zagalnu technique pobudovi oblіku gotovoї produktsії that obchislennya її faktichnoї sobіvartostі Bulo described ranіshe.

Vodnochase in pobudovі buhgalterskogo vnutrіshnogospodarskogo oblіku costs for a standard method іsnuyut іstotnі osoblivostі. Before them nalezhat:

obov'yazkovіst danih about zmіni standards that vіdhilennya od vіdpovіdnimi standards for centers of cost centers that vіdpovіdalnostі;

viyavlennya danih about neoblіkovanі vіdhilennya od cost rate;

pererahunok (Yakscho Je UNFINISHED virobnitstvo) zmіni standards;

viznachennya normativnoї sobіvartostі skin vipuschenogo virobu;

rozmezhuvannya vіdhilen that standards for Change mіzh finished products tsієyu that UNFINISHED virobnitstvom.