Economic stained glass. Koshtoris vitrate on the choice and sale of products, recognition

Koshtoris vitrat on the production and sale of productsє zvedeniy plan of all business activities for the future period of financial and financial activity. The money is formed by the method of designation of the total sum of business expenses (for economic elements) and the mutual connection of this subdivision with other divisions of the business plan of the enterprise.

Before koshtoris vitrat, all vitrati of the main and additional subdivisions of the enterprise are included, which take a part in the production of industrial products, as well as viconan robit and services of a non-industrial nature, as for the government of its enterprise (capital business for the other side),

Before koshtoris, vitrates are also included in vitrati for the development of the production of new virobivs, vitrati for the preparation of virobniztva, vitrati for the production of products and other.

In koshtoris virobnichi vitrates are grouped behind the first elements for the economic sign. Koshtoris vitrat is to be placed on the river with a rozpodilom in quarters. Behind koshtoris vitrate, the structure of co-production is determined, moreover, koshtoris is the basis of the rozrahunka of turnaround koshtiv.

Vitrati at koshtoris are grouped for such economical elements:

· Material deductions (for the deductions of the cost of returns);

· Vytrati to pay for the cost;

· Reimbursement for social needs;

· Depreciation of fixed assets;

· Other vitrati.

At the material window enter:

Variety of raw materials of purchased beverages;

Transport windows;

Warty fire, electricity.

At the ticket office for payment of the Pratsi enter:

Basic salary, bonuses, winegrowers for sub-bags of the year, allowances for professional workmanship and additional payment for a night year, substandard, confusion of professions, expansion of service areas, for work with important people, mind;

Vartist communal services;

Vartist overalls, which can be seen without cost; travel to the month of recovery; payment for the annual year of pіdlіtkіv; a break at the robotic mothers-year-olds; vikonannya of sovereign obov'yazkіv;

Pay the practitioners at the link from the fast; payment for the service of the rokіv; payment for admission to study.

Reimbursement for social needs to be 26% and include:

insurance on social insurance;

Pension funds;

State Employment Fund;

Medical insurance.

Depreciation of fixed assets:

In the "Depreciation of fixed assets" element, the amount of depreciation repayments on the basis of renewal of the main virobnicheskikh funds (power and lease), as well as the amount of growth of depreciation repayments due to their indexation, is displayed.

Other displays include:

Gifts, collections, property insurance;

Vineyards for rationalization; payments for loans, payment for robіt іz certification of products; payment for fire protection; personnel training; payment for the services of billing centers, banks; rent, repair fund.

Supplementation of the values ​​for the elements, listed in paragraphs 1-5, become a big obligation for the variety of products. However, the total amount of witrat, which is used in koshtori witrat, includes not only witrati for the production of commercial products, but witrati, due to the increase in excesses of unfinished production (in addition to the number of products in the production of handicrafts), to commercial products.

It is necessary to:

1) from the total sum of vitrates on the choice of including vitrate, which can be seen on the non-virtual rahunki (varty robit from capital life overhaul budіvel that spores, which were won for their own business, transport services, which are given to third-party organizations, incomprehensible governments of business, the number of scientifically advanced works, which are won for third-party organizations only);

2) to change the surplus of the future periods (if there is an increase in the sum, the growth is considered as the sum of the surplus for the production, and in case of a change, it is added);

3) repair the change of excesses of unfinished production (in the closets, where it is planned): increase in change in the co-vartness of marketable products, change - increase.

The amount withdrawn after the changes made, before paragraphs (1), (2) and (3), є I choose the compatibility of commodity products. For appointment new compatibility of commercial products it is necessary to add to the її optionality cobіvartostі to add commercial vitrates, such as include vitrats for packaging in warehouses, transportation of products, commission collection and other vitraty, covering with zbutom products. Povna sobіvartіst commodities products vіdrіznyаєtsya vіd compatibility of products sold, s urakhuvannyam kakoї vyznaєtsya sum surplus, nayavnіstyu surpluses of unsold products. For the appointment of the sold products, it is necessary to add the balance of the surplus in the unsold products to the cob of the planned period and credit the surplus of the unsold products for the planned period.

Koshtoris volatility for the selection of victories is due to the development of the financial plan of business, for the purpose of consumption in circulating costs, when adding up the balance of income and witrat and the indicated low indicators of the financial activity of the business.

Mustaches can be divided into great groups:

· Koshtoris inline vitrates;

· Koshtoris capital vitrates.

Koshtorisi of in-line vitrates - tse koshtorisu, for those who have in-line operations under the hour of the normal brewing process.

The main koshtoris of in-line vitrates of the enterprise are:

· Zbutu program. The most important business plan, the oscillaries of the operations, whether it be for the future, to lie down in the event of sales. Usі іnshі plans are formed depending on the program. It is necessary to attach special respect to the development of the programs. If you do not dare to grow up as real as possible, then other things will be pardoned.

· Virobnichesky plan. Tsey plan ohoplyuє process vyrobnitstva. Zagalny obsyag vyrobnitstvya vyznaetsya z urahuvannyam zbutu programs. It also shows the amount of reserves of material resources, necessary for the cob of the coming period.

· Koshtoris zahalnovyrobnykh and zagalnogopodarsky vitrates. This plan includes spending money on the maintenance of fixed assets in a normal state and spending money on managing the business

· Qi koshtorisi include scheduling turnover costs - cash receipts, accounts receivables, reserves and planned short-term debts, so that creditors' accounts, a bank overdraft and other short-term debts.

Koshtorisi of capital vitrates are added up for an hour of planning for a new line of business operations. You can subdivide them into two groups:

· Koshtorisi consume in the main zasoba. The stench includes capital investments in assets, so as to bring in profits in the future period.

· Koshtorisi consume from working capital. The skin is a great investment of money, which is accompanied by investments that are made by working capital. Particularly worthy of investment projects, as they lead to expansion of pressures or to the development of new markets.

Preparing and assessing the cost of capital investments is an important part of managing financial activities, investment deposits may have a significant long-term impact on the future business activities.

Calculation(Lat. calculatio - rahunok, pidrakhunok) is called the calculation of the totality of a single product - 1 pc., 1 t., 1 yew. etc. for the articles of vitrat.

Elements of vitrates - economically homogeneous vitrates. Praise No. 552 to the main types of expenses is charged: 1) material expenses, 2) expenses for payment of labor, 3) expenses for social expenses, 4) depreciation expenses, 5) other expenses.
Material staining. The stink vibrates vitrati on material resources, which are victorious under the patronage of the hour of production, the sale of products for singing period, including syroviny, basic and additional materials, buying products and components, containers, spare parts for repairs, purchased firewood and energy of all kinds, and other low-value and fast-wearing items. When rozrahunku vrakhovuyut vitrati, pov'yazanі z pribannyam resurіvіv, including transportable resources. Even though there are other kinds of resources and turning points, their variety is visible. Material costs are charged depending on the market or regulated prices for the provision of resources, including minor payments, insurance policies, payments without adjusting the VAT. At cobіvartіst MPE, payments for an hour for the resource, are not included.
Vtrati to pay for the cost. Get paid by the object for the singing period. They include: a) the basic salary of all practitioners according to the object, tobto. all you have to pay for the production hour of product manufacturing according to the established tariffs, salaries, prices; b) usі surcharges and surcharges to tariffs, salaries, prices; c) total premiums for the whole period; d) supplementary wages for practitioners, including all additional payments for reworking an hour; bud) product variability, what kind of payment is seen; f) other payments are valid up to the provisions of Js * «552, which can be seen on the cost of payment of expenses (fund of payment of expenses) with the method of subsidizing income.
Reimbursement for social needs. Here, insurance is paid to state and state-owned funds, like slacking off enterprises when paying for the labor of workers. In 2001, a single social tax was introduced, which changed the procedure for transferring funds to state-funded funds. The rate of fallowing depends on the size of the income of workers and changes regressively total income practitioner (lowest rate (income up to 100 thousand) - 35.6%). Reimbursement: a) to the pension fund of the Russian Federation (28%); b) to the social insurance fund (4%); c) the fund of obligatory social insurance (0.2% for the federal budget and 3.4% for the territorial fund).
Depreciation winding. Insurance against the main funds of the enterprise (as stinks are depreciated). For okremi species, depreciation can be accelerated.
Others. Here all guards are guarded, as in accordance with the provisions of No. 552 they can be brought to compliance, but they cannot be brought before the redevelopment of more elements. Tse advertising, vodryadzhennya, rent, payment for the wiki of shkіdly speeches, withdrawal intangible assets, vіdrahuvannya to the repair fund and others. Moreover, the norms have been established.
Compatibility calculation.
Rozrahunok sobіvartosti for the elements of vitrates is necessary, tk. allows you to evaluate all the charges that are insured in cooperation with the object for the singing period. Everything is necessary, but not enough, because With this classification, it is not possible to assess the vitrates, which part went to the technological process, and which part went to the management of that service. That is why, for the sake of such victorious leaders, there is a need for rozrahunok of co-operation for the calculation articles. The object of calculation can be a unit of production of chi robots, a sing type of production of chi robots, a protracted period on the supply side of chi pdrozdili, just. in to this particular type Vitrati, which are included in co-operation, are classified according to the improvement of their character, the place of design, the connection with the technological process. There is no need to talk about another way to spread the silence of the vitrats themselves, tobto. yakscho vvazhat sobіvartіst odnієї th ієї zh object for the elements vitrat і stattyam calculatsії, pіdsumkovі znachennya bi little buti the same.

Sche on the subject of Elementi vitrat. Koshtoris vitrat on virobnitstvo.

1. 4.2. Vitrati at the warehouse of scientific and technical products
2. Classification of vitrates for the improvement of the process of control and regulation
3. 7.1 INDICATION METHOD FOR THE APPEARANCE OF VITRATE AND CALCULATING PRODUCT COST
4. The concept of "vitraty", "vitraty", "compliance". Vitrat behavior. Classification of vitrates.
5. § 16.2. CLASSIFICATION OF VITRATE FOR VIROBNITSTVODY AND REALIZATION OF TOURIST PRODUCT
6. 1. The struggle of the party of the Radyansk order for the liquidation of the legacy of the new generation in the Volga region and the first subbags of the restoration of the agricultural state until the end of 1921.

The main task is the designation of compatibility - the establishment of the optimal level of vitrate, the identification of reserves of economy. The grouping of costs for economic elements is determined by the cost of costs for production and production (work, services).

Widows are taken from the koshtoris for the cost of savings. For example, the element “Salary basic and supplementary” shows the entire fund for paying for the work regardless of which category of workers are assigned.

Depreciation of fixed assets increases the total sum of the contributory premium for all types of fixed assets (ownership, expenses and administrative expenses, transport, too).

Koshtoris vitrat for the variance and implementation of the act as an important document. On the basis of koshtoris us-

tanavlivayutsya zagalnі vydatki vyrobnitstvom and realizatsiyu (for which all vitrati z virobniztva are summed up, the sum shows the blatant result of vitrati for virobnіstvo i.

For the amount of vitrate, the totality of the gross, commodity and sold products, the change of the excess of unfinished production, the surplus of the unfinished production, the surplus (or the surplus) of the sold products and the merchandise production for 1 car. Koshtorisny rozrіz vitrat allows you to signify a large amount of spozhivanih species of resources, signify the need for circulating coins.

Koshtoris vytrat for the production and implementation of rozvedenok, scho pіdsumovuє vytrati for the production and sale of products. Koshtoris is stored for economical elements, the transfer and storage of these are the same. Tse zabezpechuu zvedennya vitrat for elements zahal and allow stezhit for changes in the structure of cooperation.

The ordering of the koshtoris begins with the appointment of the koshtoris in the service of auxiliary workshops, tobto. The products of the auxiliary workshops are supplied by the main workshops, which are included in the joint stock of the main workshops. Cost of work for additional workshops includes: military service for the auxiliary workshop, service work for those services, vicons or for those given to them by other workshops, service work for those services for other workshops. Then they add up costs for maintenance and management of production (forecasting, heating, subdar, post-production windows), as well as costs for four types of special windows (costs for start-up and maintenance work, for mastering products, transport and procurement). The presence of koshtoris vitrate allows you to go to the storage of koshtoris vitrate for the production of the main workshops, which allows you to assign koshtoris vitrat for the subject of the state zahal.

The amount of witrat for koshtoris is greater for the co-vartity of gross output. For the purpose of cobіvartostі gross output, it is necessary to add vitrati for vikonnannya robіt and services, which are not included in the gross output

you are on capital life; beats in the face of natural disasters) and vrahuvati change the vitrat of the future periods:

VPs = Icm - Рne incl. vp + Іrbp,

the change is visible, but the change is expected,

VPS - co-branding of gross output, Ісm - result for cost;

Rne incl. vp - vitrati, yakі not included before the gross output;

IRBP - change of future periods.

From the variability of gross output, the variability of commercial products is determined, which allows you to increase the cost of spending on 1 carbonate of commercial products (31rtp):

TPS - VPS + Rkom + Inzp.

In case of rozrahunku sobіvartostі commodity produktsії sobіvartіst gross produktsії zbіshuєtsya on komertsіynі (non-production) vitrati (Rkom) and correct the change of unfinished virobnitstvа (Inzp).

At the end, the compatibility of the products sold (RPS) is determined:

RPS = TPS + IGP.

Sobіvartіst_sal_zovanої produktsії vyznaєєєє shlyah koriguvannya сomіvartіstі commodities produktsії zmіnu finished produktsії warehousing (Igp).

You don't plan to waste your money, the stench comes in at the actual co-operation. Before koshtoris vitrate, vitrates of all pdrozdiliv are included.

Koshtoris vitrate is folded without internal factory turnover, tobto. before it does not include the variety of products of wet production.

More on the topic of Nutrition 8.3. Classification of vitrates for economical elements. Koshtoris vitrat:

1. RESULTS GO TO THE CLASSIFICATION OF SCREENING FOR PRODUCT QUALITY
2. Supply 1.3. Business is the most important type of economic activity. Form and see the acceptance.

The company, investing money in the production of victorious officials in the production of competitive products.

Penny viraz wins economic resources of firms for the release of that sale of products, these services are called vitrates of the selection of co-workers of services.

Compatibility of products (services)- Tse sukupnіst vitrat pridpriєmstva on vyrobnitstvo and the sale of products, vytrati pov'yazanі z nadannya services. The company knows its own windfalls of all produced by the company of living and urechevlennogo pratsіglyadі vitrat sirovinnyh, material, fuel and energy resources, depreciation of fixed assets, wages. Collaboration includes direct material and labor costs, as well as invoices for the management and service of the firm. Sobіvartіst produktsії є synthetic notions, as in varіsnіy form uzgalnіuє summarіnі vtrati vіtratі vіdpriєmstva svozhitі sobі brіbnitstvа, zarobіtnu payment і payment posluzhіv sluzhіvі organіzаtsіy s preparation, transportаnіvannyа і realization of products (scheme 15).

The concrete warehouse of vitrate is regulated by the legislator, the shards are due to the peculiarities of the tax system and the need to differentiate the vitrate of the firm for the dzherelami їх vodshkoduvannya.

Sobіvartіst kіlkіsno yakіsno vіdrіznyаєtsya vіd vartosti.

Vartist and її penny viraz - price, kіlkіsno vishcha for sobіvartіst.

According to the economic essence, co-operation is close to the book-keeping vitrates of virobnitstv and vіdrіznyaєtsya significant world in the form of economic vitras of virobnіstv. Reduced co-operation is the basis of price reduction, and hence, the basis of competitiveness is a great increase in income.

The traditional policy of firms polyagaє is recognized by the skin for the sale price of the product sobіvartostі. Retail and become a surplus. ale in market minds If it is necessary for firms to protect the extreme differentiation of the process of variation and change, to recognize the correctness of forecasting, the increasing importance of the variation of the industrial and trading strategy, the understanding of self-vartostity has become a foldable zmist, and therefore they replay it.

Vitrati suspіlnі ї prіtіnі vіrobnіtstva і zbіt prodіkії in our suspіlstі add suspіlіnі vitrati virobnіtstva, yakі vіdobrazhayut varity product price.

• varnosti vtrachenih zabiv vrobnitstva (in sight depreciation);
• spozhitih subjects_v pratsі (at the sight of syrovin, materials, paliva toshcho);
• vartostі goods, created praceyu sobі (like wages);
• vartostі goods, created praceyu suspіlstva (like a net income of suspіlstva, which manifests itself in two main forms: pributkіv і tribute).

Compatibility Well - it is expressed in a penny form a part of the suspіlny vitrates of production, as it is formed from the vitrate of enterprise for the production of that production and the services of industrial recognition.

In this way, the difference between the variety and the co-production of products is related to the fact that the variety includes, the crime of the past (deceased), all the stained glass on the її virobnitstvo I live (necessary) work, and the cooperation, the crime of the past work, is less than a part of the living.

Numerical display, which form the co-production of products, in practice, planning and appearance for the difference and recognition are classified for:

• economic elements;
• calculation articles.

The transfer of these elements and articles is a warehouse of co-branded products.

Structure And sobіvartosti products - tse spіvvіdnoshnja tsikh elementіv і articles among themselves, vіrazhene in vіdsotkakh to zagalny result.

Grouping of economic elementsвикористовується визначення та підтримки оптимального співвідношення між однорідними економічними витратами, живим і упредметненим працею, співвідношення споживаних ресурсів, ув'язування і взаємозв'язку різних розділів бізнес-плану, під час складання матеріальних балансів, нормуванні оборотних засобів, розробці бюджетів тощо.

Vіdpovіdno to the structure of the sobіvartostі galuzі promislovіy podіlyayutsya on:

materialistics, at the same time, they are more important to spend on syrovina and materials (for example, easy, grub promislovist);

laborers, as a co-worker, you pay a salary (for example, vugіlna promyslovіst, deakі galuzі machine-building, for example, priladobuduvannya);

energy consumption, as it is more important to spend money on energy (for example, aluminum industry)

fundomists, as in the case of the co-existence of the temple of the pet of the vaga depreciation (for example, naphtha-like footwear industry).

Ale was so smart to do it and can change in the hour.

Structure sobіvartosti is closely related to the nature of the variety of this species of industry and to lie in:

• Equal to automation and mechanization of virobnitstva, tobto. increase in the level of increase in the productivity of work, which means a reduction in the part of the salary and an increase in the part of the material costs;
• specialization and mass production;
• cooperation of enterprises;
• geographic distribution of enterprises.

Economical elements vitrat– cost-effectively uniform, inconsistent, non-splitting stained glass, which shows rose stained stained glass, regardless of the form of choice for the choice of other types of products and the scope of production of these stains.

Statistical calculation, Navpaki, are added up from different ones in an economical sense of vitrate. Skin cost calculation includes all economical elements vitrates.

Grouping witrat on co-operation for articles Calculation allows you to reveal a specific object and scope of work, to determine the compatibility of a single product, income, profitability of products and virobnitstva.

1. Sirovina and basic materials (purchased components and beverages), auxiliary materials, fire from the side, energy from the side.

2. Payroll all practitioners - to pay for labor.

3. Reimbursement: state social insurance;

• from health insurance;
• shodo obov'yazkovogo insurance lane;
• for vіdsotkami for short-term bank loans.

4. Depreciation;

5. More pennies stained.

1. Syrovina and the main materials for the improvement of auxiliary inputs, additional materials, fuel for technological purposes, energy for technological purposes.
2. Salary of employees of the main workforce, paid for wages.
3. Vitrati for the morning that exploitation of possession.
4. Vitrati on the preparation and mastering the virobnitstva.
5. Payments from obov'yazykovogo insurance lane.
6. Reimbursement for interest on short-term bank loans.
7. Depreciation.
8. More pennies stained.
9. Depreciation and recovery for the renewal of the main production assets.

10. Workshops stained glass

at once guild compatibility

9. Factory windows- Spend your money, otherwise

at once virobnicha sobіvartіst

10. Pozavirobnichi(commercial windows

povna (commercial) co-operation

Classification of virobnicheskih vitrates tserzchlenuvannya that united in the okremi groups of different vitrates on the selection of the same for the singing sign. The co-production of the scale of the gallery is distinguished by the majestic number of different vitrates, the membership in a non-numbered group - the rethinking planning and the protection of the co-production of industrial products.

Classification of virobnicheskih vitrates is necessary for the designation of the structure of compatibility; calculation of the total number of products and production operations; vyznachennya vitrat for okremi workshops and virobnicheskih dilyanki.

Fallow view the nature of the lot in the virobnic process, vitrati are grouped into virobnik and non-vibrator.

Before virobnichim you can see all kinds of vitrates, which are connected with the others in the world with the process of preparing products.

Pozavirobnichi expenses include expenses for the sale of products: for containers, packaging, delivery of products to stations (pier) in the administration and others, as well as support for scientific and technical work, expenses for technical propaganda, training of personnel, etc.

grouping vitrates from economic elements Vіdobrazhaє їх rozpodіl for ekonomіchnym zmіst independently in the form of їх vikoristannya for that chіnshoy kind of produktsії i stsya zdіysnennya tsikh vitrat. This grouping of vitrate zastosovuєtsya under the hour of folding the koshtorisu vitrat for the production and vikoristovuєtsya under the hour of planning the reduction of cobіvartostі, sladnі material balanіkіv, normuvannі negotiable zabіv.

Vitrate grouping calculation articles Vіdobrazhaєєєєєєєєєєєєєєєєєєєє їх warehouse stale vіd directly vytrat (without intermediary virobnitstvo chi serving yogo) and mіstsya vyniknennya (basic virobnitstvo, additional services that serve the state). This grouping is carried out in case of calculation of product co-production, planned and actual co-product co-production, planned and actual co-product co-production of all kinds of their products, as well as industrial enterprises, and industrial enterprises.

Features of koshtorisu vitrat on virobnitstvo polyagaє in that, scho її element to avenge usі vіdpovіdnі vіtrati, nezalezhno in vіd іk yak yak yak yak іk yak іn the middle of the enterprise vіroblyayutsya і vitrati. Before koshtoris, all vitrati of the main and additional virobnits are included, including vitrati, which are related to the development of new virobniki (new virobіv), as a contribution to the development of new technology fund

The storage of koshtoris vitrat on the production line starts with the development of shop koshtorisiv i, nasamped, koshtorisiv additional shops. This is why it is explained that the folding of the cost torisu of the production of any main workshop cannot be completed, as it is not previously assigned to the auxiliary workshops to give him a service.

It is not possible to fold the zagalnozavodsky koshtoris vitrat with a simple way of summing up the shop koshtorisiv, because in such a state you can see the sumi, which are repeated, at the sight of the internal factory turnover.

Navischo is needed grouping by calculation items? In order to achieve great results with smaller vitrates, it is not enough to know the structure of vitrates (the structure of sociability). It is necessary to evaluate, otherwise, as it seems in such situations, to calculate the compatibility of a few kinds of products, a lot of varieties. It is necessary for the purpose of pursuing the aim of the enterprise, the planned value of the costs for the production of products (planned co-operation) was taken into account. At calculation of product compatibility koshtoris of guild vitrates (according to the tannery workshop is fine) and koshtoris of factory vitrates.

Knowing the total amount of shop wages and the basic sum of the basic salary of workers in the shop, you can calculate the norm of shop wages. For whom you need to add the sum of shop vouchers to the sum of the basic salary and multiply by 100.

The norm of zagalnozavodsk witrats is determined in the same way as the norm of guild witrats, only the sum of guild guild vitrates is taken as the sum of zagalnozavodsk vitrats, and the salary of clerks in the shop is taken as the main salary of clerks in the whole enterprise.

Behind the method of introducing vitrate on sobіvartіst products in the calculation of stinks are grouped on straight lines and indirectly.

Straight- Tse vitrati, without intermediary pov'yazanі z in the preparation of virobіv i vіdnosjatsya on їх okremi see or zamolennya. Before them one can see: materials, fire, energy, wages and so on. Indirect- Tse vitrati, po'yazanі z robot shop or business as a whole. Therefore, the stench can be directly brought to the co-operation of other people. Tsі vitrati rozpodіlyayutsya mizh virobami indirect rank for a mental sign. Before them one can see: windows on the morning and exploitation of the property, workshops and factory windows.

Behind the sign of setting up the process vitrati share on mainі invoices. The main vitrati - vitrati, without intermediary pov'yazanі z the very process of preparing products, vikonannya robit and nadannya servitov on the bіk i for vnutrishnyozavodskih needs. Before them one can see: materials, fire, energy, wages and so on.

Invoices of vitrati - tse vitraty of business, connected with the organization, management of production, as well as all post-virtual and non-virgin vitraty and expenses.

For equal fallow due to the increase in the number of crops vitrati share on proportional(mentally change) that disproportionate(Mentally fast).

Before proportional you can see the vitrati, which are located near the direct fallow land in the obligation of virobnitsia. Before them, they can be paid for syrovina and the main materials, the main salary and otherwise. Before disproportionate(permanently) you can see the costs, the absolute value of which, when the obligation is changed, does not change, but changes insignificantly (scoring costs and hanging premises, the wages of the workshop and administrative and managerial personnel, depreciation and ventilation).

Zalezhno v_d step zagalnennya(legalization) windows are divided into simple (elementary) and complex (folding).

Forgive me for the stats Calculations are made up of one economic element (sirovina, wages, social insurance coverage). Complex statistics(Vitrati according to the morning and exploitation, shop windows, factory windows, etc.) are made up of a number of economically diverse ones, but there may be the same number of recognized elements.

Fallow at the hour of vindication and vinification on sobіvartіst vitrati pod_lyayutsya on vitrati: in-line period; future periods and future vitrati.

Under the vitrates of the flow period rozum_yutsya vitrati, pov'yazanі z virobnitstvom and the implementation of products of this period.

Until the upcoming periods be seen in such a way, as if, even if they blame it on this period, but also apply for the compatibility of other types of products by the prolongation of the established term. Tse vytrati for the development of new types of products, yak vyroblyayutsya for the sake of cooperation, start-up vitrati and so on.

Depending on the type of products, її folding, the type and nature of the organization of production in industrial enterprises, such basic methods of appearance are established calculation of actual co-variability products: normative; earlier; memorandum, detail.

Regulatory method of appearance, the most important elements of which, in due course, reveal the appearance of the norms and the appearance of the changes in the norms, є by a method that allows you to effectively win the given appearance for operational management acceptance. The normative method of appearance is stagnant, as a rule, with mass and serial production of various and folding products, which are formed from a large number of parts and knots (on sewing, knitting, knitting, furniture and other enterprises). The normative method for the appearance of vitrat of virobniztva allows you to simultaneously reveal and establish the reasons for the exclusion of actual vitrates from the chinny norms of the main vitrates and coshtorisiv vitrates for the maintenance of virobnitstv and management. With the normative method, a systematic appearance of changing official norms can be introduced. This form is carried out on the basis of information about changing the norms and victorious for clarification of normative calculations.

The basis for calculating the actual compatibility of products with the standard method of appearance is calculation of normative compatibility(normative calculation), folded on the basis of the norms of vitrates, which is to be done on the cob of the month. Calculations are made for the actual product compatibility, ship estimates, incomplete manufacturing (during inventory) and for economic analysis. Normative calculations are formed according to all types of choices that are issued under the enterprise. In the preparation of okremi virobiv in different vikonnannyah, normative compatibility is assigned to the skin for the variant vikonannya okremo. The actual compatibility of products is calculated by way of adding to the normative compatibility of chi vіdrakhuvannya z it was revealed in the svіt period vіdkhilen vіd і change norms. With the folding of normative and stellar calculations, a single nomenclature of articles can be established.

Попередній метод обліку застосовується на підприємствах з однорідною за вихідним матеріалом та характером обробки масовою продукцією, при якій переважають фізико-хімічні та термічні виробничі процеси, і перетворенням сировини на готову продукцію в умовах безперервного і, як правило, короткого технологічного процесу або низки послідовних виробничих процесів , skins from some of these groups, some of them become self-sufficient, passed (phases, stages) of virobnitstv. The previous method of appearance is also stagnant in the selections from the complex selections of the syrovin.

With the forward method, the appearance of the veneer is wrought in the leather shop (peredil, phase, stage), including, as a rule, the combination of beverages prepared at the front shop. At the link with the product, the compatibility of the products of the leather stepping shop is made up of vitrates and the compatibility of the preparations.

Remembrance method for the appearance of vitrates on the selection and calculation of the compatibility of products, it is carried out in the individual and in the serial production of folding mills, as well as in the production of subsequent, experimental, repair and other work. In the case of individual and dribno-serial variations, this method can be compared to the main elements of the normative form.

p align="justify"> The factual coherence of a single item of production or work is determined after the completion of the bidding along the way to sum up the amount of money prepared for these zamovlennyam products (virobіv). With the building of the product (Vribor), the submarine of the submarine on the warehouses to Zakinchennya was shook in the cinema (Babybobi), the Scho, to the scheduled Abo of the actual Sobyvvvartya Vobrovy, the wounded wounds, and the Zemins at the same structural, technology.

At detailed method virobnitstvo mozhe zdіysnyuvatisya as napіvfabrikatnym, і without semi-bricated ways. Wash away the stosuvannya that chi іnshoy variant is installed in Galuzev's instructions. At non-fabricated variant of display for the production of parts, production of fabrications, and vuzlіv to be insured in the workshops at the distribution of articles of display. per napivfabrikatnom The method of co-branding of the production of wet production is formed at the hour of transferring it from shop to shop and the staining for them is prepared to be paid for by the workshops with a complex article "The production of wet production".

Sobіvartіst produkcії є warehousing cіni goods, moreover, as a rule, a larger її part, so the reduction of sobіvartostі serve as the basis for reducing the price of goods in the world of accumulation of consumption of consumption of goods.

Decreased co-production of products zbіshuє surplus pripriєmstva, otzhe, th tі fundi, yakі utvoryuyutsya with additional surplus and vykoristovuyutsya polіpshennya minds pratsі, pay premiums thinly.

The main ways to reduce product compatibility are:

• change of vitrat of syrovin, materials, paliva per unit of fiber;
• dbaylive shuttering to cars, mechanisms. Modernization allows speedy vitrati, pov'yazanі z їх victories;
• increase in the productivity of work, which is especially indicated on the industrial workshops and industrial factory windows per unit of production;
• change of zagalnosehovykh and zahalnovirobnichikh vitrates by a way of improving the structure of management, mechanization of managerial robots.

1. Officials, scho to improve the vikoristannya zasobіv pratsі (main funds);
2. Chinniki to paint the number of objects of practice (revolving bones);
3. Factories to improve the quality of the work itself;
4. Officials, scho to improve the organization of labor, work and management.

Economic assessment of the reduction in co-variability to go through on the basis of the rozrahunka of the coming indications:

• Koshtoris vitrate for the selection (according to the economic elements of vitrate);
• Sobіvartіst usієї commodities products (according to the articles of calculation);
• Combination of one of the most important variables for the calculation articles;
• Vitrati for 1 karbovanets commodity products. Chim lower tsey pokaznik, tim lower sobіvartіst, more income from the implementation of TP, more profitability.
• Reduced cost for 1 carbovanets commodity products.

Vitrate grouping economic elements appears in koshtoryi vitrat on the production and sale of products(Robot, servant). They get widows on the cost of living for an economic benefit, for their natural recognition. So, behind the element “Payment for work”, the entire fund for paying for work is shown, regardless of the category of practitioners of appointments: a laborer, a service worker, or a young service staff. Amortization of fixed assets also allows for the total sum of the contributory premium for all types of fixed assets of the enterprise: versatility, on which products are made; all types of forerunners, including plant management; vintage and passenger vehicles too. Perelіk elementіv koshtorisu characterizes the warehouse of vitrates from the їkhny economic recognition. Koshtoris vitrate for the production and production (robit, services) is indicated in the table. one.

From the koshtoris, a large collection of resources is collected, which is won by the selection process, - “Together, you will win over the selection.” From tsієї sumi vіdnіmayutsya vytrati, not po'yazanі z virobnichestvom prodzії (work and servants of the non-vibrational sphere, vytrati probable periods just) that is vyrobnicha sobіvartіst gross produktsії. As for the co-production of gross output, to improve (add what is seen) to change the surplus of unfinished production, then it is significant I choose the compatibility of commodity products. After adding to it a group of post-viral vitrates related to the sale of products and the promotion of money to other organizations, it is necessary povnu sobіvartіst commodities - products. For some, the result is planned as a result of the choice and sale of products - a profit or a surplus. Usі pokazniki koshtoris may quarterly breakdown

The classification of vitrates with economic elements may be important. Koshtorisny rozrіz vitrat allows you to signify a big contract with the use of various types of resources. It is planned to secure all the needs of manufacturing, related to the production and sale of products, the creation of backlogs of unfinished production, the provision of additional production, service, maintenance and secondary government.

On the basis of the cost, there is a correlation between the divisions of the general and financial plan of the enterprise: from the material and technical supply, work, the need for working capital, etc. is indicated. Usy vidi business plans are primed with the head rank at the ostentatious koshtoris. Gospodars'kyi zv'yazki pіdpriєmstva іz postalkhalnikov resourіvіv, s fіnansovo-kreditnymi ustanovyyutsya z dopomogo koshtorisu vitrat za vrobnitstvo.

Table 1

Koshtoris vitrat for production and production for 200_ r.

At the same time, on the basis of the cost analysis, it is not possible to determine a specific specific area of ​​cost recovery (production process, service to the workshop, factory management, etc.), which does not allow analyzing the efficiency of cost recovery, reducing the reserve reduction. And smut, on the basis of the elements of koshtoris, it is impossible to designate the compatibility of a single product in the range of the entire assortment, as well as the skin name, group, type. Tsі zavdannya virishuє clasifikatsіya vitrat for the calculation items.