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Buhgaltersky Obl_k - Sopko VV

B.4.4. Obl_k virobnichoї dіyalnostі method nepovnih costs for the system of regulatory control

Yak Bulo viznacheno vische, a standard method oblіku costs dіyalnostі Je pohіdnim od regulatory upravlіnnya, tobto upravlіnnya, zasnovanogo on factual information The vіdhilennya vitrat od zazdalegіd vstanovlenih standards (standartіv) parametrіv. There, in Fig. B.3.2, Bulo rozkrito printsipovі vihіdnі position is correct rozumіnnya regulatory oblіku that yogo uzgodzhennya s upravlіnnyam.

Spinimosya now on the regulatory method Especially when oblіku virobnichoї dіyalnostі method nepovnih costs.

Nasampered planuvannya that normuvannya costs Got in BIZNES-planі peredbachati norm on takі costs:

pryamі zmіnnі kinds of costs that produktsії species;

nepryamі zmіnnі for okremimi views vitrat upravlіnskogo organіzatsіynogo that nature;

nepryamі stalі upravlіnskogo that organіzatsіynogo nature.

Got Booty rozroblena technique viyavlennya vіdhilen od norms that order їh dokumentuvannya.

At precisely Obl_k ponyattya administered about three Vidi costs:

in the furrows of the standards;

zmіni standards;

vіdhilennya od norms.

Basics pobudovi oblіku Je tehnologіya that organіzatsіya virobnitstva, zgіdno s yakih Especially dobirayutsya cost centers that centerand vіdpovіdalnostі.

Dovolі spetsifіchnim Je skladannya normativnoї kalku- lyatsії. W look around to those scho method nepovnih costs peredbachaє Obl_k indirect costs for EYAD Find our (zmіnnі stink chi stalі) Tsey yelement slіd peredbachiti at skladannі normative kalkulyatsіy. Nepryamі stalі costs in kalkulyatsії uchastі not take, їh spisuyut bezposeredno on fіnansovі results.

Guidance slіd mother takozh on uvazі for viznachennya UNFINISHED virobnitstva.

Shcho Well before pobudovi Change log rules that vіdhilennya od norms, tsya Chastina oblіku odnakova yak at razі zastosuvannya method Povny costs, so the method i nepovnih costs.

Vazhlivu osoblivіst Got i pobudova normative method of indirect costs. Oskіlki nepryamі costs podіleno on Dvi Chastain - zmіnnі that nezmіnnі then tsogo potrebuє i cutaneous promіzhny oblіkovy complex (іdetsya, zokrema, about the costs of utrimannya that ekspluatatsіyu ustatkuvannya, zagalnovirobnichі and takozh zagalnogospodarskі costs toscho): Yogo dodatkovo podіlyayut on Dvi Chastain: nepryamі zmіnnі that nepryamі stalі costs. Zgіdno s tsimi Find our potrіbno lead Obl_k vіdhilen od norms that Obl_k zmіni standards.

Vodnochase pіdpriєmstva mozhut, if tse potrіbno, dopovnyuvati guidance scheme okremimi Some of the elements іz serії zmіshanih varіantіv. Contributions of chi іnshogo Elements to zagalnoї structuring rozshiryuє іnformatsіynі kontrolnі i analіtichnі mozhlivostі oblіku.