materials and beverages", "Purchased components

ta napіvfabrikati, servants of a heroic character

third-party businesses and organizations", "Additional

materials for technological purposes", "Palyvo

on technological goals"

48. For the article "Syrovin, main materials and brewery products" are used for syrovin (including brewery and purchased brewery products) and such materials, as they enter the warehouse of fermented products, making up the basis and preparing the necessary components.

To tsієї statti lie vytrati, pov'yazanі z vikoristannym natural syrovina: vіdrahuvannya on vodvorennya mineral and syrovine base, payment for the right to koristuvannya nadram, vytrati for land reclamation and other similar vytrati that payments. Qi repayment and payments are included up to the cost of the ore bottle.

The payment for water, which is taken from the water supply systems at the boundaries of the installed limits, is subject to the relevant statutes of water, fallow due to the nature of the water.

49. For the statue "Buying is the sophisticated virobi, the Vitrati’s vitrati, the Vitrati, are the Vitrati, Vitristov, Vikoristovye, Vikoristovy,

До цієї статті включаються витрати на оплату послуг виробничого характеру (з виконання окремих операцій з виготовлення продукції, обробці сировини та матеріалів), що надаються сторонніми підприємствами та організаціями, які можуть бути прямо віднесені на собівартість окремих видів продукції (включаючи оплату відсотків за проведення робіт та nadannya servitov at the credit, scho hopes to work as a foreman). In the other part of the work, the servants of a general nature, which are consecrated for the general association (enterprise) by third-party organizations and uncompromising commissaries and governments of their association (enterprise), are considered to be other statutes of service, stalely vitrat.

50. For the article "Additional materials for technological purposes" there are charges for materials that do not enter the warehouse of products, which are viroblyayutsya, but to avoid the interruption of technological processes from її virobnitstva.

51. The cost of fire for technological purposes is considered in the calculations for the article "Palyvo for technological purposes".

In planned costings, technologically, it is more important to pay for the established norms of spending on a unit of production.

The best result of stained technological fire (of all and only one accessory product) is given at the pererahunka on a mental fire (7000 kcal).

As for the units, there is an installation for evaporation cooling, or heat of gases, which is used in waste heat boilers, in the planned, and also in the stellar calculation, it is covered and indicated in the okremіy statti varіst of vicorous heat.

52. Variety of materials, materials, paliva, for which stink is assessed according to planned and international calculations, added up with prices and charges for their delivery and savings at the warehouse of the enterprise, including the amount of expenses for non-staff investments, which are found natural, at the expense of standards, and itself:

Price for syrovina, materials, pale that іn;

pay a fee for the provision of material resources from a loan that you hope to be a supplier of material resources;

Komіs_ynih vinigorod, scho schachuyutsya post-employment and ovnіshnekonomichnym organizatsii;

Variety of services of commodity exchanges, including brokerage services;

Meath;

Shipping costs must be paid with additional fees (as it is not included in the wholesale price of the postal worker);

Vitrat for the delivery of syrovin, materials, paliva from the station to the port (port) to the warehouse of the enterprise and its distribution;

Vitrat for the morning of special procurement organizations, created in the localities, and vitrat for the collection of syrovin, materials and firewood in other people's warehouses;

vytrati on vіdryadzhennya (vіdpovіdno up to the norms established by the legislation), due to the uninterrupted preparation of syrovin, materials and paliva.

It is not possible to pay for transportation and procurement charges for replenishment (depending on the norms established by law), due to the weather of technical minds and for the execution of contracts for the supply of materials, as well as charges for paying for the costs of permanent warehouse workers, which are included in the warehouse.

In vipadkah, if the actual amount of syrovin, materials, paliva, which have been found, is greater or more expensive, the number assigned to the post-worker’s rahunka, reductions in natural changes do not apply. In case of a shortage, the reductions are calculated according to the established norms, but not more than for the actual amount of the shortage.

Do not turn on until the time of preparation of syrovin, materials, fireworks on the morning of the supply of factory warehouses, which are seen on the account of the overhead gift, that display on the morning of the shop warehouses, which are switched on before the windshields on the front of the warehouses.

Planned rozmіr vytrat for the procurement and delivery of syrovin, paliva, basic and other materials is dependent on the plan for the importation of these and for the improvement of the districts and minds of the procurement.

When assigned a planned sum of tsih vitrate, it follows that the minds of payment for transportation rational schemes transport.

Vitrati for procurement and delivery are planned and insured for the same groups of material values.

When folded koshtorisu charges for the procurement and delivery of material values, the total amount of the sum for the planning of the river, the number of servants is also shown, which are consigned by the transport departments of the enterprise, which should be included in the total sum.

For whom, then, there is a sum of expenses for procuring that delivery, which is written off for production from the planned distribution, depending on the magnitude of the planned surplus of inventory items in the warehouses of the enterprise (on the cob and the end of the year).

53. Expenses for shipping packaging (wooden packaging), excluding post-delivery materials and other products, in quiet situations, if the price for packaging or packaging is installed especially, wholesale prices for these materials, as well as expenses for repairs vodnosjatsya on the varіst of materials, which came from ts_y tare, for the variance of the vat cost of the tare, or the packaging for the prices of the possible vikoristan, for which it won't be pributkoved on the vodpovidniy material rahunok.

In quiet situations, if the package size, accepted in the post-workshops with materials, is included to the wholesale price of these materials, from the total amount of vitrates on their clothes, the package size is included at the price of a possible repair (for the cost of the cost).

According to the cost of negotiable packaging, it is necessary to pay attention to the variety of materials that were supposed to be used in this container.

Costs for payment for wooden packaging over the wholesale price of materials and costs for repairs are not related to the compatibility of products, but to the cost of packaging and are covered by enterprises in the sale of packaging by tar-selecting organizations.

54. Sirovina, materials, fire and other material values, which are to be taken to the reception, are drawn up by the primary documentation in the established order, and it is necessary to carry out the registration of documents for the release of material values ​​and write-offs on the admission office. The due date of the materials is documented on the day of the due date. Release of materials for selection, sound, store the foundations of frontally installed limits.

Limitation of the admission of materials for the production of materials may be based on the approved progressive standards of the waste of materials, obliging the production programs of workshops with the improvement of transitional stocks of non-stained materials on the cob and the end of the month.

From the warehouses of the factory, materials, as a rule, are guilty of admission and write off without intermediary from the factory. The organization of workshop warehouses is only allowed if it is necessary for the minds of the mind. Stocks of materials at workshop warehouses are not responsible for exceeding the established norm. Returns and non-standard materials are sent back to the factory warehouses, so that the accumulation of non-essential and other non-necessary materials in the shop warehouses will be hidden.

At the workshops, where there are not many material warehouses, a re-verification of the presence of materials is carried out, which are left with non-original materials until the end of the month. The versatility of such materials is taken from the vitrates on the variance and falls on the relevant material considerations. Next month, the variety of these materials, as they were stained, will be written off for the compatibility of the respective products.

Sirovina, brewed goods, materials and fire, which are dispersed in mass quantities, are stored in workshop warehouses, written off for production in quantities, assigned to the remanufacturer.

Decorated by the masses on display (for production) of syrovin, materials, manufactured products and paliva, which are stored in warehouses, to be carried out on the basis of technical knowledge of workshops, which are stored for tribute primary documents, which have fixed vitrata.

55. The presence of redundant syrovin, materials, napіvfabrikatіv and paliva, as well as unfinished sifting, which, when released for sifting, is marked by a rozrahunkov way, they are reviewed not less than once a month, and the decision of materials is established.

With the improvement of the minds of about four workshops, their equipment with mimicry accessories and equipment, orders of the director of the enterprise for four workshops and types of materials, parts of the periodic re-verification can be installed.

У всіх випадках, коли в результаті періодичних перевірок наявності на складах сировини, матеріалів, напівфабрикатів та палива, вага яких при відпустці у виробництво визначається розрахунковим шляхом, будуть встановлені неправильності у списанні їх на виробництво, виявлені різниці між фактичною наявністю та книжковими даними, крім різниць , scho pіdlyagayut vіdnesennya on vinnyh osіb, vіdnosyasya on the cooperation of that month, in which the difference was shown.

For other material values, it was revealed during the inventory of rozbіzhnosti between actual surpluses and tributes accounting style adjusted in this order:

55.1. Mutual stock of excesses and shortages in re-sorting can be more than assumptions like vinyatts of commodity-material values ​​of the same and tiєї well named for the very period that is being changed, and in the same period, which is being changed, and in the same period, it is being changed.

In that case, if at the time of filling the excesses and non-stocks in the re-sorting, the variety of values, which do not stand up more, lowered into excess, the retail at the vartost is to blame, but it was placed on the wine osib.

55.2. The material values, which have fallen off too much, are forced to take care of the old rahunki with the onset of the blame and the reasons for the blame on the excess.

55.3. The waste of material values ​​at the borders of the established norms is written off to the orders of the clerk of the enterprise on the counters of the specialized workshops, or on the guardian's counters. A write-off of a loss according to the established norms can be more stagnant in the fall, if an actual failure is revealed. It is not allowed to write off the write-off of material values ​​according to the established norms until the fact of shortage is established.

Regulations on accounting records and balance sheets.

When corrections are made to charge books and other oblique documents, based on the results of the re-verification of the presence of syrovina, materials, alcoholic beverages, paliva, which, when released, the selection is marked as a rozrahunkov way, the postal entries in the designated documents are not changed. In these cases, after the data about vitrata for cob records, the amount of actually stained syrovin, brewed goods, materials, and paliva (with contributions to inventory acts) is assigned.

The correctness of the entries in charge books and other oblіkovy documents is systematically reviewed by the heads of the shop oblіkovy bureaus (kushkovy oblіkovyh bureaus) or by the practitioners of the head accounting department.

56. Sirovina and brewery of wet production are paid off for actual guild cooperation and are written off for production at average prices (surplus of them for an ear of a month and a parish for a starry month). Other material values ​​(purchased syrovina, materials, firewood, etc.) are insured and written off for shaping for clothing prices. In the okremih pіdgaluzy promyslovі syrovina, the main materials, the paleness and okremi vidi podomіzhnyh materials can also be blamed and written off on the basis of actual compatibility, as such is the order of insertions of the pidgaluzevym methodical statements.

General prices can be wholesale prices of the postal worker and planned prices, which include transport and procurement costs and the warehouse of the enterprise.

Transportation and harvesting costs, or the actual compatibility with the planned overall prices, for example, the skin month, are subdivided into the month of victoria (write-off) of material values.

Costs for the delivery of syrovine and alcoholic beverages from wet factories, for example, ore to smelting factories or concentrate to metallurgical plants (workshops), which enter the plant and rebuy at a significant plant, turn on before the workshop - saving for the status of "Syrovina, the main materials of this . In other cases, the delivery of alcoholic beverages (and products of wet production) from one workshop to another or warehouse is entered at the counter of the manufacturer's workshop.

Ready-made products of wet brewing (metal, sulfuric acid, blue vitriol Tu іn.) Under Vikoristanni on the Vobrovichi, hesitating the wing of the “ready -made products” in the didilers of the LIMITIV on the Subrakhunok “Demolish Materei”, the same to fall in the fact of actual Vitrati ” the method of sobіvartostі.

At the documents for the submission of materials, workshops, products or robots (repairs), statistics for the release of materials are assigned. Numbers of data are shown in cipher code with nomenclature dovidniks, which are divided by enterprises.

Almaty Academy of Economics and Statistics

COURSE ROBOT

disciplines: Management appearance

Topic: "The appearance of stained glass on materials"

Vikonala:

UAH 05307 AU zo/SPO

Revisited:

vikladach

Ilyina T.F.

Karaganda 2007

Zmist

Entry

Chapter 1

Chapter 2

Visnovok

List of victorious literature

Entry

Materials are brought to the turnaround costs of a one-time winnowing station and enter the warehouse of material and production stocks. A lot of material resources for the business occupy a significant role in the production co-production. To this increase in control over their victories, the profitability of the enterprise of the city and the first financial camp is directly injected. Improving the efficiency of their choice is one of the most important factors in reducing the product compatibility and increase in profit.

Rational choice of sir and materials is rich in what is the setting of the accounting form and organization of analytical work that is in the minds of the formation market economy needs special understanding.

So, in addition, the materials are properly insured when they are empty, for example, the correctness of the shape of the stains on the manufacturing, and also, the correctness of the molding of the product’s compatibility. Tse own line without intermediary pouring in the formation of financial results in the work of business, yogo income.

It is important to re-evaluate the role and significance of the appearance of materials and syrovin in connection with the close appearance to international standards, and discuss the actual problems of the appearance in your own time. Tsey fact Nada great value the appearance of the syrovine and the materials and allow the production of visnovi about the relevance and necessity of the wedding and the follow-up given by those at the given hour.

The subject of the research is the production and managerial appearance of stains on materials at the enterprise.

The object of the investigation was the documentation of the enterprise of TOV "Time".

Tsіl term paper Vivchiti appearance vitrat for materials for business. Depending on the method of the course work, the task of the course work was assigned:

Vivchiti theoretical and methodological ambush appearance of vitrates on materials;

Follow up the practice of appearance, development and documentary registration of documents on materials at the undertaking of TOV "Time";

The theoretical and methodological basis was provided by the decrees of the order of the Republic of Kazakhstan, monographic practices of the state and foreign scientists in the management of the country: Radostovets V.K., Druri K., Needles B., Nurseitov E.O., Yakimets O.V., Sheremet A. D. ta in.

Structurally, the coursework is composed of an introduction, three divisions, revisions, a list of literature to coursework.

Chapter 1

1.1 Understanding that classification of materials and their role

Sirovina and materials are the most important element of virobnicheskih stocks. Syrovina and materials are all practical items, including the production of a product. The materials that are victorious in the virobnitsa are mentally subdivided on the main and supplementary ones. Therefore, the main materials establish the material (speech) basis of the product, the production of which is victorious.

Additional, like the main ones, or speeches enter the warehouse of the product, which is being changed, but on the vіdmіnu vіd the main ones do not approve the material basis, they are added to the main materials with the method of calling into them the necessary changes, the speech is ready not to be included in the product , but they live by themselves, or they spend time on the replenishment of the minds of the practice (for example, the repair of that morning will be that of the main additional facilities). Prote chi zavzhdi supplementary materials are seen in an independent group, which is in the form of virobnitsa. So, for example, in some galleys it is important to machine-building, but in most cases it is impossible to separate the main and additional materials.

At certain stages of production preparation, along with the main materials, vicory is purchased for the purchase of a variety of beverages.

Purchase of raw materials and finished products - all materials that have gone through the stages of processing, as well as finished products. They also form the material basis of the products that vibrate. Up to the end of the group, as a rule, it is prepared (jam), which are supplied by other enterprises, if they are to be used to complete the production, or additional processing is required for the acquisition of the finished product.

From the group of additional materials, the connection with the peculiarity of vikoristannya is seen to be pale, packaging and packaging materials, etc.

Palyvo pod_lyayat on technological (for technological purposes), rukhova (burnt) and gospodarska (for scorching).

Containers and packaging materials are made up of objects that are victorious for packing, transporting, collecting various materials and products. Containers and packing materials can be either disposable (paper, cardboard) or bagatora (boxes, bears, etc.).

It should be noted that in some varieties, the inputs of material resources are established - the surpluses of the free spirit, as they have spent more and more of their power on the cob (yakist) and can win for direct recognition. Such exits are passed on turning and non-turning.

Irreversible are called inputs, yak it is possible to win under the acceptance of chi realizations. Zvorotni vіdhodi nebkhіdno otsіnyuvati - tse allows you to reduce the vitrati of the main virobnitstv. I’ll be sure to start takі vіdkhodi otsіnuyuyutsya in a different way.

Skin acceptance can be a large number of different materials and materials, so this classification cannot be separated by a system of rachunkiv synthetic appearance. Necessary detailed classification into groups and subgroups for technical powers or signs. The number of groups and subgroups depends on the nomenclature of materials and the nature of the products that are being prepared. However, they are based on grouping, adopted from the statistical data on the number of materials.

The middle dermal group of materials are subdivided according to names, varieties, sizes.

The skin type of materials is given a nomenclature number (cipher), which is entered before the transfer of titles by the nomenclature of material values, and is also indicated on all primary documents according to the flow of materials.

For short-term oblіkovoї nomenclature of materials, that simple appearance of the same and close for their authoritativeness materials can be combined into one nomenclature number. The ciphers will be so that a group of materials, as well as other signs, can be assigned to the nomenclature number.

The nomenclature-price tag is the systematization of the dovіdnik, which hoards all material values, which is on the supply side. In the event of this creation, I will especially respect the correctness of the names of material values, and alone I will die.

Assigned nomenclature and obov'yazykovo numbers to materials are indicated in our documents according to the rules of the serovin and materials, on material labels and warehouse cards. It will make it easier to further process documents and help win pardons when acquiring or decommissioned materials and sirovini.

The classification of stained glass according to economic elements substantiates all the classifications of stained glass according to such articles:

Vitrati materials;

Vitrati workforce;

Stained glass overlays.

p align="justify"> All adjustments on that material are added to the direct mark on the material, as it enters the warehouse of the final product. With this, the article "Materials" shows the versatility of stained glass for selection:

Syrovini and the main materials that enter the warehouse for the production of products, establishing the basis, or the necessary components for the hour of production preparation (carrying out work, service work);

Purchased products, nap_vfabrikativ, which are subject to additional processing or installation of organization;

robit that service of a promissory character, which is consecrated by other organizations; monitoring by other organizations of other operations from the preparation of products, processing of raw materials and materials, control over the completion of the installation of technological processes;

Additional materials that are victorious in the process of preparing products (work, services) for the provision of a normal technological or manufacturing process;

Fire on the technological center, as if taken from the side, so and shaped by its own organization for melting units, blast furnaces, open-hearth furnaces, for heating metal in rolling, forging-stamping, pressing and other shops for carrying out the installation of the technological process ) that control testing of turbines, diesel engines, etc.);

Useful types of purchased energy (electricity, steam, etc.) that are used for technological purposes (electric smelting, electric welding, electrolysis, thermal processing, galvanic robotics, electrochemical metal processing, dry wood);

Electricity and other types of energy, which are vibrated by the organization itself, which are victorious for technological purposes.

The costs for the purchase of energy are cumulative of the costs for the її payment for the established tariffs, as well as for the transformation and transmission to the substation or the outgoing commissioning of the workshops.

Filters for sirovina, materials, fire, purchases of beverages and components and components are stacked for the dressing room, preparing and delivering to the organization's warehouse.

The writing off of the materials of the compilation shall be carried out on the basis of the name of the original individual, confirmed by the organization's ceramics specialist. On the basis of this information and adding to the new primary documents, the accountant stores up a list of materials for direct inspection (for types of products, statistics for inspection).

Sobіvartіst materialiv povnіstyu be transferred to the newly created product.

For the correct organization of the appearance of material and biological reserves, it is of great importance to have a scientifically grounded classification, an assessment of that choice of one appearance. Planning, technology and appearance are distinguished by two important groups, which are based on:

Appointed that role їх at the process of virobnitstva;

Technical power (variety, rozmir, brand, type, profile).

On the basis of the foregoing, and for accuracy, grouping the stocks of stocks into a foldable diagram (Figure 1)

Malyunok 1 - See the grouping of materials

1.2 Head positions according to the appearance of stained glass on materials

The main materials are those that are directly used in the production of a particular type of product. For example, a tree, like victorious for preparing a table, is a part of the product and in such a rank is qualified as the main material. At their own pace, materials that are victorious for the repair of the workbench, for the help of which, anonymous tables are prepared, and additional materials. Remains unfamiliar to be seen as the presence of a single product, shards of stench give the opportunity to prepare a sprinkling of species of goods. All materials that are directly transferred to any specific type of product, are classified as basic. For example, flowers, as if victorious for preparing a specific table, can be used on this table, but the shards of their variety, imovirno, if insignificant, then zusilla, glassed on the appearance of stained glass on flowers, as part of the direct stains on the preparation of tables, will be you will need additional costs for more accurate calculation of product compatibility. Remember that the supplementary materials are part of the overhead vitrates.

The complexity of the process of selection, its significance in the government's activity of organization, the diversity of vitrates dominate the selection of the group of selections of rachunkivs.

In order to ensure the appearance of paperwork on the materials, a system of accounting records has been created. Skin organization, depending on the specifics of their state activity, may turn that other order of rachunks into the appearance of vitrates.

Then, in order to classify vitrates, it is necessary to fix the main elements of the vitrates’ appearance in the organization’s overall policy in the accounting plan, tobto. vyznachiti osnovnі rahunki, vikoristovuvanі vznachennya sobіvartosti produktsії, virobnitstv, vidіlnostі, vidi kalkulyatsiy, scho scho are formed for danimes sevnih accounting rakhunkіv.

In the Standard plan of rachunkiv for the appearance of virobnicheskih vitrates, a group of rachunkivs is recognized in the division 8 "Rahunks of virobnicheskoy appearance": 8110 "Basic virobnitstv", 8210 "Factory of damp virobnits", 8310 "Additional virobnits", 8410 "Supplementary Vitrats".

For oblivious, the Oblit Vitrat Vobrintva for elements with the statues of the Kalkulyats Vitrati Vitrati of the main vibrantsa is a seniority for the types of product, to be prepared, on the rakhanki PIDRODILEL 8110 “Basic Vobrodni” to the timid to the Rachunkin plan, to the stained -ups of the Vitrati on the main vitrati, in the day of the number of vitrati for the sirovin. Rakhunok for the recognition of the calculation, economic cost characterizes the state of the state processes.

The rahunki of this pilot, recognized for the appearance of stained glass on the main virobnitstvo, are made up of one single rahunk and a number of "transit" ones, which allows grouping of stained glass on the їх zmіst, mist and viniknennya and other signs. The information, displayed on the "transit" tables, is part of the information about the actual production of stained glass, stating the way (from the selection of the established (selected) principles and rules), you can take data about the actual production .

1.3 Material control

Бухгалтерський облік у сучасних умовах є однією з універсальних функцій управління виробництвом, покликаної здійснювати повсякденний та дієвий контроль за дотриманням встановлених норм і нормативів, збереженням власності, а також забезпечувати отримання достовірної та водночас оперативної інформації, необхідної для контролю за виконанням плану та прийняття managerial decisions.

Отже, підвищення ролі обліку матеріалів, об'єктивність його інформації залежать насамперед від форм і методів контролю, які б давали можливість оперативно, своєчасно підбивати підсумки роботи з економії в усіх ланках виробництва, виявляти внутрішньоцехові резерви, своєчасно викорінювати факти безгосподарності і марнотратства.

Strengthening control over the mill of syrovin and materials and rational їх vikoristannі іstotno influencing the profitability of the business and, in general, on the yogo financial camp. Shards of syrovina and materials make up a significant part of the line and stains on them make up to 80% of the totality of products.

The main directions of the promotion of the efficiency of the use of materials are the introduction of materials, saving, low-income and non-income technologies.

Rational choice of materials and syrovina to lay down also in view of the total number of selections and choice of inputs and primed assessments.

It should be noted that the effectiveness of the materials used in the great world is less likely to lie in the form of ruin, and in the form of organization of their savings.

In the conservation of syrovine and materials, an important role is played by the technical equipment of warehouse facilities with modern storage devices and attachments, which allow mechanization and automation of warehouse operations and warehouse appearance.

According to the norm of syrovina and materials, an average long-term supply of the dermal appearance of syrovina and materials, which is accepted as a transitional supply for the end of the stellar fate (period), is expected. Tsya norm vymіryuєtsya in the days of average dobovogo spozhivannya dermal appearance of materials.

For the control over the mill of stockpiles, the organization of stockpiles is of great importance.

Prior to the organization of the warehouse appearance of materials, the following help is presented:

Warehouses of enterprises may be buti spetsializovani, oskolki materials of different physical and chemical authorities will require different regimes of saving;

Warehouse premises are equipped with shelving, police, closets, boxes for storing materials;

A label is written on the skin type of the material, for which one is given the name, nomenclature number, brand, grade, rosemary, unit of choice.

Accountants constantly call for control over the accuracy of norms and standards, get used to reviewing the norms with the improvement of new technology, technology and changes in the organization of practice and production.

We will change the norms for the appearance of transmission, we will change, we will limit the admission of materials to the selection. The admission of materials for the preparation of products is a fact of the adoption of these materials. For the correct design of vitrates, it is important to control the vitrification of materials during the vitrification process.

Internal control over staining of materials in the process of manufacturing products is organized with the improvement of staining of materials and technology of manufacturing. To that advanced stage of control over the selection of materials and the production of materials, the manifestation of the actual vitraty of materials in the form of established norms was revealed. The main methods for revealing the significance of the signs are: documentary vіdhilen vіd norms; party research material; technical analysis of inventory control (inventory method).

The method of documenting is based on the documentary execution of the actual verification of materials in accordance with the established norms, standards and minds. Such inconsistencies in rich vipadkas are blamed due to the inconsistency of the substandard replacement of materials, and also due to the incorrect victoria in virobnitstv.

Sound different, see the differences in the norms in a different way, they are drawn up in the original documents. So, the document for viewing the material should be limited to certify about the decision, yakі vymagayut further analysis. Like an over-limit permit, cross the waste of materials for the rahunok, or the slub - tse vipadok of obvious violations of the norms.

When materials are admitted, which do not comply with the specifications of the technological process of product selection due to inconsistency or non-conformity and other reasons, the admission will be indicated without intermediary in the documents for the admission of materials to the selection. Stink, ring out, show the difference in the life of the norms for the quantity, varost and the causes of these deaths.

In case of one-time replacements of one material for another, in case of replacement of the same material for replacement of inputs, it is recommended to release materials for special signal documents (for replacement). Most often, when replacing materials, their collaboration is more expensive and the laboriousness of their processing is increased. Therefore, in the documents, the reasons for the replacement, rozmіr vіdhilen for kіlkіstyu and varіstyu z rozrahunka vіdpuschennogo material.

The method of party research of foundations based on documented results will reveal that evidence of developmental norms of vitraization for materials, which are based on the analysis of details and preparation of parts of products. Ale Cystsіb is to check with the Great Masovikh Vobrinits, in the Yakikov Matteriyv on the Rozkriy Zdiysh, the fabric of the reaches of the reids of the rye of the details, Partin and the POMAN, and POMAMI, and POMIMA DRAMITS. Therefore, it is important to control the selection of materials for the first operation of their transformation into details and preparations.

The fact of the stained -ups of the mother -in -law for the skin of the Kalkulyatiyoye is a regime with a normative staineded vitrati in the first group that is the fact of the fact of vidhilennya norms, Yaki for the pre -nomine of the Keephitziyntiv, and the vihiyathili to the normative vitti, the razmovykh is raised to the vitrati. Tobto reach razdіlne v_dobrazhennya in the guise of vitrat materials according to the norms and vіdkhilennymi vіd norms.

Chapter 2

2.1 Documentation of material records

Materials are admitted mainly to the selection of TOV "Time" on the basis of duly execution of documents for the vag, obliga, area of ​​​​aborigine, at the level of conformity to the norms that could help the technological process. By orders of the Ministry of Finance of the Republic of Kazakhstan dated 11 March 2004 No. 117 and dated 19 March 2004 No. 128 was approved by the form in the form of materials, so that it may be necessary to arrange whether the organization is in the process of issuing official visas. The process of subdividing stained glass materials is based on the primary documents that are grouped:

for the types of material and virobnichih vitrates;

for the victorious tasks (workshop, widdil, dilyanka toshcho);

For articles vidatkiv.

On the basis of invoices for delivery to the warehouse with inputs of materials, a group statement is made about the write-off of the їхної vartostі from the vіdpovіdnyh zamovleny, robіt, services.

The assigned sums are recorded on the cards of the analytical form of the expenses for the payment for the filing for the article “Turnarounds for the collection” with a minus sign (-) and for the output 2 to the journal-order No. 10 with an accounting entry (debit to account 1321, credit to account 8110).

At the beginning of the analysis of the overall policy, the financial service of TOV "Time" selected the option of investigating the actual compatibility of stained materials with the average compatibility of the skin type of materials.

For the purpose of ensuring the appearance and control of the materials on the manufacturing of products, the department "Vitrati from the workshops" should be put in charge, in order to insure the turnover of the workers of the production departments 8110, 8210, 8310, 8410.

The main documents in the form of vitrat material vitrat for manufacturing, work on the shop of metals and alloys, vtrat, release of finished products, and navіt unfinished manufacturing є tekhnіchnіchnі (virbnіchі) zvіti sevіv.

Calls are folded on the basis of documents, consignment notes and other primary documents, limited cards, cards for the assignment of ready-made products, charge bills. Calls are signed by the chief, the technologist and confirmed by the Chief Engineer of TOV "Time".

After the end of the month, when the first documents are completed, information is compiled about the metal being mixed into the charge. The stench is growing a lot of vicorous materials from the alloy in the casting and drawing shop. For example, according to the instructions given by the data, we can represent such operations in the accounting form (Table 1).

Table 1 - Information about the quantity of vicorous materials for the extraction of alloy from the casting and drawing shop

Similar to the melting of the alloy LN-70-2, such basic materials are written off (table 2).

Table 2 - Written off paper materials

The release of the syroviny and materials, the name of the fabrication in the production is issued by the customs, invoices for the release (internal movement) of the materials. The transfer of materials also means that they are different from the general needs and can be seen only as an internal transfer of materials.

2.2 Razrahunok and appearance of material costs for virobnitstvo

Let's take a look at the practice of the appearance of material stains for the production of buttstock of TOV "Time", which is in the sphere of processing of color metals.

TOV "Time" has its own warehouse such workshops of the main production: casting-drawing and rolling. Foundry-drawing shop to perform melting, forging and mechanical processing of ingots from color metals and alloys. Then the alloys go to the rolling shop, which prepares ready-made products from the sight of smug, stitch, rods, dart, rods, and also from the entrances of the main workshops, they prepare the varieties of cultural and button recognition and the master's butt.

The appearance of vitrates for the selection is carried out according to the limiting method, in which the co-production of the products of the leather offensive workshop is formed from the virobnicheskie vitrates and the co-variety of the preparations. Before the warehouse of finished products, products are included, which are completed by processing, for the sake of clarity and dimensions, which satisfies all obov'yazkovym and state standards, that technical minds, recognized for admission to the bik, accepted by the VTK and built into the warehouse.

The release of finished products on the basis of the bank account and the tax acceptance is formalized by the act of receipt of the finished product. The quality of the finished product is certified by a certificate or a passport.

Incomplete manufacturing is important for products that did not go through all the stages of processing in the workshop, which were inspired by the technological process. Before the warehouse of unfinished rolling in the main workshops of the plant, the following is included: metal, which is found in smelters, heating furnaces, whether it is used, or not broken down, the cream in the liquor shop, adjuncts, but not the building in the rolling shop, the cream in the brew shop, blanks, which are in the rolling shop before heating with ovens and ovens. In addition, before the unfinished work, it is rolled, pressed and drawn, finished with processing in one workshop, but not transferred for processing to another workshop. Inventory of unfinished production is carried out, sound, shom_syatsya.

The appearance and calculation of the product compatibility at the enterprises from the processing of color metals are vibrated in the tannery without a refinery at the stage of virobnizstva, and in the middle of the shops - for brewery products and virobs, vibrated from song metal or alloy. Vitrati on materials is of great importance to the co-production.

The main vihіdnoy syrovina for the production of products: copper, aluminium, lead, nickel, tin, manganese, magnesium, creams and blanks from metals and alloys (taken from the side), brucht and inputs of color metals and alloys and other types of metal colors how to enter the warehouse of alloys.

When calculating the co-branding of material values, it should include: the var- tity of material values ​​at reasonable negotiated prices of the mark of post-commissioning (butt) organizations; variety of containers; expenses for the delivery of materials to the on-site warehouse and vantazhno-rozvantazhuvalnі work, including vytrati for expediting vantazhiv; vitrati on a complete set of materials.

The number of inputs changes the amount of volatility of production, which means the accounting record for the rachunks:

Debit account 1321 "Ready products"

Rahunka loan 8110 "Basic production"

The amount of written-off materials, stained on the virobnichi tsіli, is due to their actual compatibility with the method of average vartage. With this method, it is conveyed that the amount of material reserves is averagely quiet, that it was necessary to stretch out this period. The mathematical formula for raising the average vartost can be given as follows:

S. Wartist = CM. + Z acquired , (1)

K.m. + Before purchase

de So.m. varity of stocks of materials on the cob of the stellar period;

Com. - a lot of surplus materials on the cob. summer period;

3 approx. - Variety of supplied materials;

Before priv. - a quantity of supplied materials.

For example, the balance on 01/10/07 cathodic midi deposited 5387845.30 tenge in the amount of 19.865 tons.

As of 2007, the plant has taken 199.998 tons of cathode copper and the sum of 57424947.74 tenge from Kazakhmis Corporation. The actual co-operation included also transport costs in the amount of 11046.24 tenge, exemption from BGMK PPZhT PO Balkhashtsvetmet.

The accounting form has a variety of correspondence of accounts (Table 3).

Table 3 - Correspondence of rachunkivs in the form of appropriate materials

In this rank, the cathodic midi varsity in Zhovtni 2007 became the year of the year:

S. Wartist = 5387845,30+57424947,74+11046,24 = 285692.77 tenge

In color metallurgy, up to the category “Syrovina”, there are also entries, which are subdivided into: return and werewolves.

Before the werewolves one can see the entrances, winning and spozhivani in the middle of the shop (before). Turnover income is shown in the calculation for the article “Reversal income”, only a part of the change in the surplus at the cob and put the end of the month, and the remaining income at the kіlkost, equal otrimanim, as the internal turnover is turned off.

Until the end, the inputs that are transferred to other workshops (transferred) for the production of new products are not victorious, and they are mainly sold on the bik. Variety of їх at the calculation shop (peredіlu) - the picker is reversed at the change of witrat to the picker for the article "Turning Entrances". At the workshops-spozhivachah vytrat tsikh vіdhodіv vіrobnіtstva v calculatsiі for the article "Syrovina, the main materials of the drink manufacturing".

Turning outputs, in accordance with the same undertaking, will be replaced by some kind of syrovin, rated by the price of the metal (component) of the raw materials. Non-liquid fumes (smite, slag, dross, etc.) at the enterprises from the processing of color metals are brought in until the irrevocable exits and are not evaluated, but are shown less succinctly. A pure mass of non-liquids is determined by vihodyachi from laboratory analyses. At times of re-arrangements for buildings, according to the results of residual chemical analysis, the total amount of resale vartage of incomings in May was adjusted for the combination of different types of species and virobivs of that month, in which it was redeemed.

The surplus of returns at the workshops are assigned as a reminder of the month at the mizhіnventarizatsiyni period and the rozrakhunkovy way from the folding act of the shop committee, and the period of the inventory - by direct zvazhuvannya on teresa.

Leftovers for the last month of non-recycled outputs at the livar shop and non-recycled return outputs of the rolling shop near the livar plants or to the warehouse are debited from the production and purchase of raw materials and basic materials. For the article “Additional materials for technological purposes”, materials are shown that take part in the technological process: cute soda calcined for emulsion, sulfuric acid, nitric acid, farby, tar, gum, abrasive materials, hydrolysis alcohol and other. Vitrata of additional materials, as a rule, is given for direct recognition. Vitrat of additional materials, which cannot be used for direct recognition, are distributed indirectly in proportion to the severity of the finished product.

For the release of finished products, "Balance Metalu" is ready to produce, business inputs (this includes slub), the number of non-liquids and that child is charged. Surplus (balance on the cob of the month + replenishment - release - non-liquid - children) indicates the number of unfinished products of the production.

The working plan of the accountant’s accounting form is transferring the variant of the rahunka for the appearance of the main vitrification of the stoking for the fermentation of the varnosti of the materials, the glassing of the hour of the production of the products, the transit rahunka 8111 “Materials”.

On which transit rahunka to be insured:

a) Vitray on the syrovy that materials, as a basis of production, which are prepared, or the necessary components when prepared. Here you can see a mix of additional materials that are victorious for technological purposes. Substantiation for the write-off of materials and sirovini for the selection of limit-pickup cards, waybills-vomogi, waybills for the admission of materials;

b) returns - the return of the main selection, which may be building a warehouse for re-extraction;

c) purchase of goods that serve as a service to the nature of third-party organizations, so that they show the fire and electricity, which are without intermediary inspection at the manufacturing process, as if they are written off for the inspection of the factory for the indications of the installed lichniks.

Records on transit rahunks are played by the extension of the post -ethnic periode, the namesake of the divorce stained to the vidpovly bossed rachunok, and the іnformatics about the vitrati of the product of the vitrate for the sobikolovanni, and Takozhin, and Takozhilovan, and Takojan, and Tako, and Takuvanovanni are.

Data on the distribution of materials for debiting materials to the storage of materials in the smelter (table 4).

Table 4 - Correspondence of rachunkivs in the form of material displays

For the article "Palyvo on technologic purposes" there is a fire pit at the warehouse of material pits. For this article, the grade of stone wool, fuel oil and coke, which are stained for the melting of gold and alloys of color metals, heating and burning furnaces, as well as the grade of purchased gas, which are stained for technological purposes, are being used.

For the article “Energy for technological purposes”, the following types of energy are shown:

Electricity, which is spent in electric furnaces, electric furnaces for thermal processing, rolling and drawing mills, on saws, knives and other basic equipment;

Steam - for fuel oil, emulsions and pickling solutions;

Technical water - for cooling smelting and heating furnaces, zlitkiv, vilivnits, rolling rolls and presses;

- High pressure water for hydraulic control;

Squeeze on cutting fuel oil and supplying acid to the tanks.

Energy windows are written off for selection on the basis of a list of energy workshops. The power departments write down reports on the balance sheet of electric and thermal energy, signed by the head power engineer. At the cost of energy bills, payment for the saving of electricity for a quarter of a kilowatt-year, payment for the arrival of electricity, or the maximum cost and all costs, due to the transformation of electricity, are included. For this article vitrat can be stored such correspondence rachunkiv (table 5).

Table 5 - Correspondence of rachunkivs in the form of energy vitrates

At the same time in 2006 ZAT 3OTsM was exhibited the rahunka No. 2 dated 30.10.2007, dated 30.10.2007. It is clear before the "Data on the saving of energy resources" that the amount of money is divided on the basis of the appointments of the subsidies (Table 6).

Table 6 - Rozpodil energy vitrate for workshops

Behind the display of rakhunkom No. 27 on October 30, 2007. 287486.33 tenge for the sum of 287486.33 tenge are subdivided into the feet (Table 7).

Table 7 - Rozpodіl vitrat behind the shops

Debit	Credit	cold water	Fecal water	Pidrozdil
8110	3310	84846,24	51752,62	rolling shop
8110	3310	15053,04	45814,40	LVC
8310	3310	8073,00	10473,65	CRC
8310	3310	10196,82	11662,10	CZL
8310	3310	4570,56	3044,10	Transport shop
1420	3310	223,56	3037,15	CLF and VT

In this rank, the main task of the accounting service in the sphere of the appearance of material goods of the main production is to be brought up to the level of actually spent resources and the inclusion of their co-production. For this purpose, TOV "Time" maintains special formal registers, in which votaries are selected for the statutes of vitrats (tell us about the actually written off materials, the primary documents that show the expenses of the postal workers for their energy services).

Chapter 3

At the link with economic transformations, as in our country, the Daedals, the independence and diversity of enterprises are more advanced, economic rights are being expanded, economic management methods are being improved and expanded. Changes in the economy could not help but affect the system of accounting appearance. Today's enterprises may have the right to choose the methods of calculation and calculate the basis of the calculation, the basis of the calculation, as well as determine the periodicity of the calculation.

For the orientation of the business, the foldable market minds need different information, as a combination, calculated in the system of the appearance of the new vitrates, and about the change of the association.

Material vitraty occupies a great importance in the structure of co-production of products of the enterprise, to this, the insignificant conservation of syrovin, materials, the scorching of that energy and the hour of the damage to the skin of one of the products of the enterprise gives a great effect.

Efficiency of the significant world to lie in the management of material resources - planning, standardization, security and vikoristannya, as well as the organization of their savings. Tse zumovleno such officials of the importance of material resources in the field of production:

- Vitrati on material resources - the main part of the product co-production;

- Virobnichi stocks are accumulated from the main sum of the wealthy werewolves, to which the quickening of their turnover is a great reserve of promotion of efficiency;

- the correct organization of the management of material resources - the mind's rhythmicity of vibration;

- strengthening the rationing of material resources and limiting the scaling up of the austerity regime.

The most important value in combating the decrease in the co-variety of products can be achieved by the most successful economic regime in our business enterprises and the government's business activity. The last effects on the enterprises of the austerity regime are manifested in the first place in the change in the cost of material resources per unit of production, in the short time in the cost of servicing and control, in the elimination of costs in the pipeline and other unproductive costs.

With the help of saving materials and more economical їх selection on TOV "Time" є:

Optimal distribution of materials in warehouses, which ensures the possibility of their swedish acceptance, admission and re-verification of visibility; at the places of saving a skin type of reserve, a label is attached from the designated data in reserve, which is known;

Equipping the place of saving stocks with your state, vimiryuvalnymi prilady and peaceful container, shards of products are ready for natural expression to be assessed in your loneliness;

The number of osіb, vіdpovіdalnyh for priymannya and the release of stocks (komіrnikіv and expeditors), for the correct execution of these operations, as well as for savings entrusted to them stocks.

More economical use of inventory at TOV "Time" is ensured by the way of choosing the optimal value of material costs, as it ensures the efficient functioning of the inventory with a minimum requirement of costs for material and technical security.

Inspection and saving of stocks to lie down depending on the size of the potential stock, insurance of the warehousing of the loss of warehouses, windage, connected with the losses (psuvannya, old and other) and others.

Ale, at the same time, at the time of the creation of that saving stock, it is necessary to take it to the respect of the non-commercial factor. Here the mother needs to have a guarantee of a good quality, a proof of a post-employee, an interest in a post-employee and a bazhan prospect in exchange between a post-employee and a buyer (virobnik). Stream line for stocks also include warehouse yards. The stench of the zbіlshennyam stocks against the rationing of the obsyag, the oskіlki at different needs to expand the warehouses too much. Before the in-line fees, you should also include the fees for insurance, the sale of goods, and the purchase of goods.

The most important mindset for a thorough management of material resources is a reduction in cost per unit of production, a reduction in material cost. It is necessary to reduce the norms of stained materials at the link.

Before material resources, the norms of vitrates on yak are installed in natural vitreous, there is sirovin and materials, fire and energy for technological purposes, the production of wet brewing, the addition of a purposeful recognition and other materials of additional technological recognition. Due to the decision of material resources (spare parts, materials for monitoring technological possessions and in-line repair of the future), the costs are normalized for the enlargement of standards with the improvement of the view that the duty is robbed, the stink of the warehouse cost rates for the maintenance of the service and the management, including the management operation of information and technical centers.

Under the norm of the amount of material resources, their maximum allowable values ​​are taken into account, for which the production of a single vibrated product (virobi) of the same type and the installed value for the minds of the taxed production are safe. p align="justify"> Rationing of material resources includes development, confirmation, implementation and reconciliation of the established norms and standards in vitrati in specific minds.

The system of material norms has several main groups of norms:

- Vitrati norms in the main virobnitstvі;

– norms of spending on additional and other needs;

- Norms of vitrati fuel and energy resources;

– norms for repair and maintenance of the main equipment.

The formation of norms from the skin group is formed, sound, from two stages: the development of individual and the formation of enlarged (zvedenih) norms.

Before the warehouse of the norms of the consumption of material resources per unit of production, the costs and inputs over the approved norms and standards of natural inputs, the costs during transportation and savings, as well as the costs, zooming with the help of the installed ones, are not included testing of new devices, repair of possession, implementation of technological schemes and units, damage and access to regulation of processes and modes of work, prevention of possession and other analytical types of damage. The norms for the use of material resources are established with an accuracy of at least 0.05% of the rozrachunk value of the norm.

Rationing is carried out in different skin elements of material vitrates with the peculiarities of vikoristannya materials.

TOV "Time" can be invested in the value of the cost of material resources, starting from their own procurement. Sirovina and materials are included in the co-operation for the price of their requisitions for arranging the cost of transportation, to correct choice post-workers in the materials include the compatibility of products. It is important to ensure the availability of materials from such postal workers, as they are located on a small branch of the enterprise, and also to transport the luggage by the found mode of transport. When laying down contracts for the supply of material resources, it is necessary to intervene such materials, so that according to their dimensions, they accurately comply with the planned specifications for materials, and try to win more cheap materials without reducing the quality of the products.

In this rank, the main mental decrease in material costs at the production of TOV "Time" is to improve the overall work, to ensure control over the savings of commodity and material stocks, to improve the progressive types of materials, to ensure the technical supply of material standards in commodity

Visnovok

Conducting research overwhelmed us with a rich aspect of those course work. As a result of the investigation, such visnovkas were crushed.

Before direct stains on materials, all stains on those materials are included, as they enter the warehouse of the final product: sulfur and basic materials, purchases of raw materials and beverages, auxiliary materials, which are vicarious in the process of preparing products (work, services) for the normal production process , fireworks for technological purposes Vitrati for syrovina, materials, fireworks, purchases of beverages and components and components are stacked for the dressing room, procure and delivery to the warehouse of the organization.

Vitrata syroviny, materials, purchased products, napіvfabrikatіv loans mean a lot of importance for the product compatibility. Therefore, control over their effective victories is of great importance.

The correct organization of the appearance of the selected materials can be even more important, because investing in the final financial results of business operations. Prior to the main tasks, the appearance of the materials should lie: it is correct to document all the operations for the release of materials from the production; rozrahunok and write-off of the actual compatibility of materials in the form of their appearance; control over the conservation of material resources and for the implementation of the established norms in the event of an empty waste of volatility;

As a recommendation for a more economical choice of materials, it is possible to promote thorough control over the conservation of material resources and the implementation of logistics elements in the management of the security of material resources. Also, it is possible to carry out the value of the cost of material resources, starting from their own procurement. The main intellectual reduction in the amount of raw materials and materials on the production of single manufactured products is the full development of the technology of production, the selection of progressive types of materials, the promotion of technically grounded norms of the amount of commodity and material reserves.

list of victorious literature

1. About accounting appearance financial status. Law of the Republic of Kazakhstan dated February 28, 2007 No. 234-111.

2. Order of the Minister of Finance of the Republic of Kazakhstan dated May 23, 2007 No. 185 "On the approval of the standard plan of Rakhunkiv accounting form".

3. Harrison Ch. - M: Management technique, 1990.

4. Druri K. Introduction to management and production. Prov. from English (Edited by Mabalina S.A.) - M.: Audit, Unity, 1994.

5. Kamenitser S.Є. Organization, planning and management of activities of industrial enterprises, - M .: Science and education, 1991.-195p.

6. Radostovets V.K. Financial and managerial appearance for business - Almaty: NAS "Centraudit", 1997.

7. Razlivaeva L.V. Virobnichiy oblіk: Heading guide - Karaganda: KEU, 1998-210s.

8. Razlivaeva L.V. MANAGEMENT appearance. Initial and practical guide - Karaganda, 2001 - 200p.

9. Management appearance / Ed. V. Palia and R. Vander Vilya. - M.: Infra-M, 1997.

10. Sheremet A. Management appearance. Primer - M.: FBK-Pres, 2004 - 512s.

11. Yakimets O.V. Stages of development and formation of the managerial appearance - M.: Infra-M, 1998

12. Pashigor'ova G.I., O.S. Savchenko, Tsіlі i zavdannya administrаlskogo oblіku// Accounting oblіk, 2000, N 19, S. 33.

13. Seidakhmetova F.S. The appearance of financial and management // Karzhі-karazhat: Finance to Kazakhstan. - 1998. - No. 1.-S.85-88

The article was published in the journal “Dovidnik ekonomista” No. 12 December 2016.
All rights reserved. Vіdtvorennya, farther widened, republished on the air or by cable, bringing articles from the site to a public view is allowed by the legal authority only with obligatory permissions on the drukovane ZMI іz assigned yogo names, release numbers.

The norms of vitraty and syroviny and materials play a key role in organizing the activities of the industrial enterprise and zastosovuyutsya for planning, operational control, analysis and acceptance of managerial decisions.

An important element of the management system and the control of vitrates is the normative vitrati.

Standards (standards)- Kіlkіsna value, yak zaznaєtsya zadalegіd і serve for vimiryuvannya results in activity. The standards are set as in the case of the standard vimir (standard stains), and in kind (for example, the weight of the material is in kilograms, the working hour of the manufacturing staff is in years).

An analogue of the first concept (standard vitrati) in vіtchiznánіy practice is the standard, the other is the norm.

Normative stains can be set for dermal stains. The stench is assigned to the planning process and enters the resulting plan from the supply.

It is clear that the normative method for the appearance of vitrates is only acceptable in mass and large-scale production and small-scale production in the minds of small-scale and single production.

Obviously, in mass production and large-scale production, if important companies have a large assortment of goods and standardized technologies, it is easier to standardize resources. Alternately, for the minds of a single generation (preparation of a piece installation, the existence of a unique object), you can choose standardized warehouses and standardized technological operations.

The normative method can be applied to all types of production, and the costs for the preparation of products can be determined by the results of the practice after a few intervals of time.

Zavdyaki tsim singularities normative method as an indispensable tool:

• planning.

On the basis of the norms, it is planned to require the production resources (ownership, materials, personnel) and financial costs for the provision of these resources.

On the basis of the norms of the bills, planning calculations are formed, which, at their own pace, allow planning the release program, admission prices, implementation costs, and, as a result, profits (butt planning consumption in material resources div. dali);

• operational control and acceptance of managerial decisions.

The process of variability for various reasons may show relief due to the normal overrun of the technological process, and at the same time, that cessation of the virological resources. Tse will require, as a rule, additional vitrates for preparation. Promptly fixing the cause of the violation of the norms of virobnicheskogo sposzhivannya, you can restore the normal overrun of the technological process;

• analysis.

After figuring out the reasons that they called out, blamed, objects of appearance, it is possible to predict the results of the activity of the enterprise in general and the next month of the vindication of the zocrema, the expansion of the program of expenditures.

Compiling normative calculations

On the one hand, the formation of the budget of the variability of the budget (up to which it enters and normative calculations) is a necessary intermediate stage of financial planning: without normative calculations it is impossible to create a budget of profits and profits. On the other hand, for the formation of the budget of the voluntary co-production, it is also necessary to lower the intermediate budgets, for example, the budget should be consumed from material resources.

So what else is the data about the normative compatibility of products that are released, beaten when planning:

• product range;
• zbutu program;
• demand for culinary resources;
• needs financial resources;
• the budget of the ruhu koshtiv;
• financial result of activity

Before you see the house

The listing of planned indications in the flow period becomes a control tool: at the hour of budget implementation, planned and actual indications are regularly set.

For the compilation of normative calculation requirements:

• normative maps with data on norms (in-line or planned) of the reduction of production resources for the preparation of a single product;
• base of data for prices on the procurement of raw materials;
• clearly spelled out algorithms (methods) for the analysis of co-variability, the folding of the calculation.

For the adoption of the normative method, the following reasons are necessary:

1. The presence of the norms of the survival of the virological factors in roses:

• syrovin, basic materials, napіvfabrikati - for detail, virib, for the skin care of their care;
• the norms of vitrati working hours (like a good possession, so it is a living work) - on the edge of technological transitions, operations, parts of the work and the work of the fire.

2. Operatively revealed that the design of the windows, which are respected according to the norms.

3. Systemic appearance of changing norms.

The main vimoga to the norms— the stench is to blame for the diversification of the consumption of resources in resources that are able to cope with this technological and organizational level.

The current norms can be increased from the planned ones, as for a long period of time the change of the norms of the production resources saving is not transferred.

So that at the enterprise it is possible to win the normative method of appearance, it is necessary for us to develop a system of methodological security and create the necessary organizational infrastructure, as a confirmation for the development and revision of the norms, for making changes to them.

Razroblyaemo normi

Expand the norms in vipadkas:

• launching a new product development;
• the existence of norms for already essential products.

With this vicorist, there are two main approaches:

1. Rozrobka about technically grounded norms.

The norms for the improvement of the production resources are developed by the design, production and technical and other developments of the enterprise with the improvement of the galuzevy advanced developments of the rozrahunkov, expert and experimental way.

2. Development of norms "from what has been achieved".

And here, as such, there is no such expansion - as the norms are actually formed for the purpose of accepting the magnitude of the reduction of the production resources.

Tsey pidkhіd tsіlkom is rightly criticized for the "technical non-priming" of the norms. Ale, first, the presence of not only “technically primed” norms is better for their appearance; in a different way, the “technically primed” standards themselves can be sensibly called: galuzev’s advanced knowledge, which are victorious for their development, is often outdated, does not reflect the current development of technology. In addition, dovіdniki may have a single, universal character and do not guard against the characteristics of a particular enterprise.

For the help of Rozrakhunk's and expert methods, it is also easy to unambiguously determine the norm. In order to take away reliable indications with an experimental path, a sufficient amount of these warnings is needed.

Before you see the house

The development of the norms “as far as possible” is permissible for mind that these norms are periodically reviewed.

The norms that are being developed are recorded in the normative charts, as they are added up for a skin product. The normative (route-technological) card indicates the norms for the reduction of the virobic resources in the skin technological operation of the virobnic process.

Revised

The revision of the norms allows you to review:

• naskіlki correctly norms were installed;
• the established norms are based on the in-line technological and organizational level of viability in the enterprises, for example, in the case of a different / new possession.

Main methods of revision of norms:

• revisions. The correctness of the examination of the norms of the investigations is assessed, mechanical pardons are used, the expert assessments are looked at each other. bud. Stop at the times of significance and achieve stable results of actual indications in respect of the broken norms;
• statistical observation and analysis of actual data in accordance with accepted norms.

Change

Razrіznyayut planned and post-planned change of norms.

Reasons for planned change of norms:

• carrying out organizational and technical visits (replacement of ownership, transition to a different type of syrovin, promotion of qualifications to staff);
• the inconsistency of the norms of the in-line organizational and technological level of production, revealed during the revision.

As a rule, in the process of planned changes, new norms are set for three to three hours.

Scheduled change of normsможе бути викликано, наприклад, відсутністю необхідного виду матеріалів та необхідністю заміни його іншим, необхідністю тимчасового переходу на інший вид обладнання (коли обладнання, передбачене технологічною картою, непрацездатне або не має вільних виробничих потужностей), використанням працівників іншої професії чи кваліфікації.

The planned change of the norms is carried out at the next hour - until the reasons for the change are determined, the transfer of materials, equipment, personnel is prepared by the technology.

We make out the change of norms of vitrati

Whether it be a change in the norms of vitrat and materials to produce to change the compatibility of products that are released. Therefore, the skin change can be uzgodzhena zі services, vіdpovіdalnymi for rozrahunok sobіvartostі, that is framed Act on the change of the norms of vitrati sirovini and materials.

At the act of obov'yazkovo it is stated that the norms are changing.

Our mindset has three variations: A1, A2 and A3.

According to type A1, it is necessary to replace the main material - the metal of the 1.2 mm collar with the metal of the collar 1.5 mm and increase the norm of the material for one piece of 1.25 kg to 1.5625 kg. The correction of the norms of vitrati is due to the improvement of the stagnant authorities, calling out to the serpentine design of the viroba.

Also, according to the A1 version, the packaging is changed: the corrugated sheet 1000 × 2000 is changed to the corrugated box No. 1, the vitrati rate is also changed.

For the A2 and A3 types, the packing is replaced: the corrugated sheet 1000 × 2000 is changed to the corrugated box No. 2, the wiping rate for pieces is not changed.

100 single items A2 need to be stocked for a purchase in a different color.

The act is signed by a practitioner, a kind of yoga clave; pogodzhuvalnі pіdpisy put vіdpovіdalі for the reverification of the data, assigned to the acts (for the reviewed type - the designer and technologist).

If the weather permits, the document will be confirmed by the official of the enterprise.

We select and systematize data for planning consumption from material and financial resources

The most convenient form of organizing data in the form of norms for the use of materials in the production Shakhova, ormatrix(Table 1).

In the rows of the tables indicate the name of the seroline and materials, in the columns - the name of the product , on the rear rows and stovptsiv - the norm of vitrati.

Give the form a line with the price of materials and a row with a selection program (the plan for selection) - and you will easily develop the planned need for syroving and materials, like for natural individuals, and for a variety.

At stovptsi 13, the need for material resources from natural units is stated, it is covered by the formula:

Vi= Up to 1 N i 1 + Up to 2 N i 2 + ... + K m H im, (1)

de Vi- About `em i-th material resource in natural units;

K - the number of planned preparations for the harvest, pcs.;

H i- Vitrat norm i-th material resource preparation j th virobu;

m- Number of virobiv.

The number of necessary material resources (line 14) is calculated as follows:

W i= C i × Vi. (2)

de C i- Vartist i-th material resource;

C i- price i-th material resource;

Vi- About `em i-th material resource in natural units.

We form a database for prices for resources

Particular attention will be required to the versatility of the material resource. The main task is to set such a price as a normative one, as it is, as it is cleared up, over the prolongation of the future period:

• even though at the time of the compilation of the normative calculation, the actual price of the house is already available, or the price of the house has not yet been fixed, but the contract for the house has been signed (the price of the house is the actual price), you can get the actual price;
• as the components or the material are bought first, the price is often planned, but it will be possible during the negotiations. In such situations, as a standard, it is possible to achieve a forecast price. If the price is reached by the agreement for an hour of negotiations, it will be changed according to the estimate, the normative price will change accordingly;
• as a company, it purchases materials from a number of postal workers according to discount prices, The main standard for the price will be the average value of the price;

butt

Materials are to be received from a number of postal workers at different prices.

For the establishment of the normative price, the rate is fast given by Table. 2.

Table 2

Weekly data for rozrakhunkiv

Average price = 0.3 × 26 + 0.4 × 23 + 0.3 × 20 = 23 rubles.

______________________

• as a meta - to minimize the varity of a resource, as a standard to follow a minimum price.

Our butt min= 20 rubles. Vitrati on materials, which are purchased at higher prices, are fixed like a blessing.

The next step is to secure the possibility of taking a discount when purchasing singing materials by great parties. But it is impossible to focus on low prices for wholesale purchases of materials in large batches.

Important!

The normative price is due to be based on such an obligation of the purchaser, which minimizes the total costs, which include the cost of saving stocks, and the cost of buying that filing.

Approval of the methodology for the calculation of normative calculations

On acceptance may be confirmed method of folding normative calculations, in which case it is necessary to display:

1. Algorithm for the calculation of normative calculations, including:

• translation of articles in the calculation, their order of investigation, necessary data;
• a warehouse of overhead vitrates and a method of distribution for units of production.

2. Organizational catering (from designated terms):

• periodicity of re-adjustment of normative calculations (for example, 1 time per quarter);
• vіdpovіdalny pіdrozіl for folding normative calculations;
• pіdrozdіli, scho to give іnformatsiyu for compiling the calculation;
• the procedure for transferring normative calculations to other subdivisions

Visnovki

1. For planning the consumption of material resources, the most convenient matrix form of organizing data for the norms of spending material resources.

2. One of the necessary elements of the correct work of the enterprise is the regulation of the change of materials and the appearance of changing the norms.

3. When rozrahunku consume from financial resources for the program, I will pay special attention to the following costs for the resource that is to be purchased.

4. On the undertaking, there may be a development of the algorithm (methodology) for the development of normative calculations.

For the cob, let's make a sprat:

Vitratse vitrati live and specialized practice for the production and sale of products, work, services:

Vitrati- spare resources for money, so that it is necessary to pay for goods and services singing period);

Vitrati only that part of the costs, as the bula was incurred in connection with the omission of income, moreover, according to the International Standards in Accounting Value, the arrears include losses and arrears, as they are blamed on the course of the main activity of the business in the connection with the income of the accounting owing to spіvvіdnositsya s witrats on їh otrimannya, yakі in this way they will be called witrats.

Let's take a look at the report main vitra vitra:

Vіdpovidno to the rules of the accounting form: the cards are accumulated on the rachunks of the section 3 of the Plan of the rachunkіv (for now - on the rahunka 20 “Basic selection”) and in the world of the release of products they will be moved to the 43 “Ready products”, and the bills will be changed for the sale of goods an hour to move from section 43 to section 90 "Sales".

And for a simple-minded person, you can say that vitrati - tse, in essence, the compatibility of the products sold.

In such a rank, as if we incur vitrates to pay penny incomes, they can be paid with vitrates and vouchers for surpluses and bribes. Even if the income from the results of incurred expenses has not yet been taken away, they should be cleared from the warehouse of assets and shown to the balance sheet as a check from the unfinished production or ready products (unsold).

Otzhe, vytrati vytrati vuzche, nizh vytrati vytrati. The concepts of “vitraty” and “vitraty” are often used as synonyms, moreover, the term “vitraty” is more characteristic of economic theory, and “vitraty” is for the appearance of that management.

Compatibility- tse vyrazhenі in penny form vitrati on volobnitstvo and sales of products, robit, services. The money is accumulated from the us witrat, which is tied to the victories of the production process natural resources, syroviny, materials, paliva, energy, fixed assets, labor resources, as well as other expenses for the growth of sales

The appearance of vitrate and the calculation (calculation) of the compatibility of the skin type of products (work, services), which is released by the company, is one of the key problems of the managerial appearance for a number of reasons, including the onset:

• knowledge of the product compatibility is necessary in order to carry out an assessment of the surplus of unfinished production and finished products in the financial form, as well as to determine the product compatibility of the products sold and, as a result, profits from the sale;
• riven sobіvartostі one of the manufactured products is an important official of the formation of pricing and assortment policy of business;
• control over the co-operation and manifestation of ways and the decrease is one of the main directions for improving the efficiency of the company's activity.

The system for the appearance of virobnicheskih vitrates and the calculation of the compatibility of products is organized for skin administration in a different way depending on the choice of objects in the form of vitrates - a sign, for which grouping of virobnicheskih vitrates is carried out with the method of managing sobіvartistyu. In order to effectively treat with vitrates, as a rule, it is necessary to have data to control the directing of vitrates, for the functions of them being blamed for wearing vitrates. At the same time, at the same time, there are structural subdivisions of the enterprise, in which cases the first decrease in resources (for example, a workshop, a dealership, a team, a stage, a process, etc.) ) given organization. In addition, they differ in different ways vitrat fallow for the purposes of their appearance.

Main and overhead stained glass

Vihodyachy z ekonomіchnoї ї іn іn the process і vіrobnіstva produktsії vitrati podіlyaіy іn the main consignment note.

The main ones are vitrati, which are directly related to the manufacturing (technological) process of preparing products, vikonannya robit or nadannya services. In other words, up to the main expenses, one can add spent resources, saving some of the costs associated with the release of products (labour, services), for example, materials, wages of labor workers, depreciation of basic expenses, etc.

Overlays are recognized as witrati, which are established at the link with the organization, services and management.

For example, zagalnovirobnichi and zagalnogospodarski vitrati - utrimannya control apparatus, depreciation and repair of the main zasobіv workshop or zagalnozavodskogo recognition, taxes, vitrati on pіdbіr and advancement of qualifications of personnel toshcho.

Direct and indirect wiping

Classification of vitrates according to the method of their inclusion to the co-variety of products, works that service directly and indirectly. The very classification determines the order of fermentation of vitrates on quiet and other synthetic shells, sub-shells and analytical shells.

Directly vvazhayutsya vitrati, yakі can be directly, without intermediary and economically dnest to a specific type of product or to a specific batch of products (up to vykonanyh robit or services). In practice, up to the category tsієї lie:

• straight glassing of materials (that is, the syrovy and the main materials, the victoria and the hour of the production of the products);
• direct labor costs (payment for labor to personnel employed in the manufacture of specific types of products).

Vtіm, if the enterprise produces only one type of product, or if we give only one type of service, all the production lines will be automatically direct.

Vitrati are indirectly recognized, as it is not possible to directly, without any intermediary and economically put on a specific product, that’s why you should choose a bunch of okremo (on a creamy rahunka), and then - for the month’s bags - rozpodіlit for the types of vibrated products methods

In the middle of labor costs to indirect ones, you can add additional materials and components, spend money to pay for the work of additional workers, adjusters, repairmen, payment for permits, additional payment for overtime work, payment for an hour of downtime, pay for the morning of the shop owner and work, insurance. bud.

Pіdkreslimo - indirectly, it is related at once to the preparation of a number of types of products, which either cannot be “assigned” to a specific type of product, or, in principle, it is possible, but not enough due to the insignificance of the sum of this type of on skin type of products.

In fact, the number of direct and indirect vitrates can be even more important in the organization of accounting work in part of the appearance of vitrates. Straight vitrati guilty on the pydstavi perenni -plus plus plus Podatatkovikh Rozrahunkiv, yak, in the way, in the same, the same species of Sirovini Vikoristovy for the deck of the product, the visible lifespits products that are directly related to the compatibility of the skin type of products, which are formed after debit rahunka 20 “Basic Variety”. And from indirect wiping they are taken on the same rachunks - for example, the workshops wiping for a month bring before the debit the rachunka 25 “Zalovirobnichi vitrati”.

If you are talking about the relationship between two different classifications, you can say the following:

• all direct vitrati є the main ones (and even stinks are necessary for the selection of specific types of products);
• bills of vitrati zavzhda є indirect;
• deyaki see the main expenses from a look in the order of their inclusion in co-operation not direct, but indirect - like, for example, the sum of the depreciation of the main benefits, which is the case for the selection of a large number of types of products.

Vitrati product, vitrati period

Ця класифікація є дуже важливою саме з точки зору управлінського обліку, оскільки тільки вона застосовується в західних країнах, де і були розроблені багато методів управлінського обліку, які застосовуються сьогодні, причому така класифікація зазвичай обов'язкова і в управлінському, і у фінансовому обліку.

Malyunok 2. Classification of windows in the managerial appearance

Vytratami on the product (vyrobnichimi vytraty) vvazhutsya tі vitrati, as if they are guilty of being included in the co-production of products, for which they are guilty of insurance in the shops and in the warehouse, and in times, if they are left unsold, they appear in the balance sheet. Tse "reserve" vitrati, scho without intermediary po'yazanі z pogotovlennâm produktsії і, otzhe, pіdlyagayut form at the warehouse її sobіvartostі.

• syrovnu and basic materials;
• payment for labor to personnel employed in the manufacture of specific types of products;
• zagalnovirobnichi vitrati (invoices for virobnichі vitrati), including: auxiliary materials and accessories; indirectly pay for the payment of labor (salary of additional workers and repairmen, additional payment for overtime, payment of admission fees); іnshi vitrati - utrimannya shop budіvel, depreciation and insurance of the shop line just.

Vitrati period (periodic vitrati) include those types of vitrate, the expansion of which to fall not due to volatility, but more during the period. In fact, they are represented by two articles:

• commercial vitrati - vitrati, related to the sale of goods supplied, products (goods, work, services);
• zagalni and administrative vitrati - Vitrati z management of the enterprise as a whole (in Russian practice, stinks are called "general support vitrati").

Such vitrates are not included in the compatibility of the finished product, even if the stench is not connected directly with the manufacturing process, it should be known in that period, by stretching out such a stench, the stench was vibrated, and in no case should it lie down to the excess of the finished product.

When zastosuvannі koї klasifіkatsії povna sobіvartіst salіzovanої produktsії form in order.

Malyunok 3

To zastosuvat tsyu clasifikatsiyu to vytchisnyana practice, keruyuchis Russian Plan rachunkiv, to organize the appearance of vitrat is necessary as follows:

1) for part of the cost for the product:

• direct material and labor screenings are taken directly to the rachunka 20 “Basic selection” (for sub-rachunks and analytical rachunks according to the skin type of products, work, services);
• Zagalovibronichnichny Vitrati for the extension of the perіoda is zremamoma Rahuka (zgіtoy plan to the Rahukivs for the Tsich ZiLYLE HAVE RAHUNIK 25 “GASE -Vitrati”), and the perIode of the vanigs of the Vanigs, the Rakhuki 20 “mainly warts) ;
• In the result, the VTITHI VTITHI, it is cut on the debate of Rakhunki 20 “Basic to the Vribnitroy” for the singing periode є samarny vibral stained glasses, yaki can be placed up to the virgins, the form of the Vikonchi of the product is ready, and the nadachas, the forms of the obit) can lie up to the surplus of unfinished production, as well as є;

2) for a part of the period:

• it is necessary to comply with the postulate that periodic renewals are taken for a month, a quarter or a month, by stretching some stinks were broken, so that in the last period the stench will be written off for a change in the financial result (surplus), and the stink for the products is not prepared for the stock unfinished production;
• later, you need to select them for recognition for these purposes (in Russia, there are 26 “Zahalnogospodarski vitrati” and 44 “Vitrati for sales”), and for example, for a skin month, write off the entire amount of the money taken for a loan "Sales".

Significantly, such an option is allowed by strict Russian legislation (Zokrema, PBO 10/99 "Vitrati organizatsii" and Instructions from the Commission on the Plan of Rakhunkiv). Also, a leather clerk and an accountant can put this methodology into practice in their own organizations.

Prote in Russia on the authority of the ISFZ and the accounting authorities of foreign countries is not the only permissible option.

So, Rahunok 44 “Vitrati Sales” at Rosiyskiy Practicals, you can scream at the vast ”“ Mysyats on the Mysyats ”, in the lifting of the Oblikovyki organized by the Tsomo Rakhuka, more formed by the debit of the product, the part of the Pack of Pacific. the purchase did not pass from the vlasnіst, but from the part of the transport vitrates from the trading organizations (as a part of the goods was lost by the unsold camp at the kіnets mіsyatsya).

And 26 “Zahalny spodarski vitrati” is allowed to be curved not on 90 “Sales”, but on 20 “Main production” (as well as 23 “Additional production” and 29 “Serving production of the state”, as well as their products, robots and services are realized in bulk). The very same variant zastosovuvsya until the beginning of the 90s, and I won’t be touched, but more and more I will see a new variant from vikoristannyam 90 “Sales”.

Logika of such a gesture of the 26th rachunk, the navigation of the monastery of the monastery of the specifically visible Viroblain Products, the Robit, the Oater (the number I wlishkiv, was promised to the traditional Practical. This year’s material allowances, allowances to pay for the cost of expenses and overhead expenses are rich enough to pay for the overhead expenses (and in the event of a death, to pay expenses for sales of products, as well as for public services in the social sphere).

With this approach, the change is also made, which is invested in the concept of "complicity":

• the manager’s manager considers this type of co-operation as the amount of “vitrate on the product”, and in this filing, the co-operation cannot be included in the manager’s bills;
• in venerable practice and today it is not uncommon to see not two (virobnicha and povna), but three types of co-operation - guild, virobnicha and povna, with which:
• guild cooperatives value the very sum of “vitrate on the product” (that is what we call guild cooperativeness those who are called factory cooperatives);
• під виробничої собівартістю в Росії нерідко розуміють суму цехової собівартості та загальногосподарських витрат, тобто крім «витрат на продукт» (прямих та загальновиробничих витрат) до неї включають і управлінські витрати, які західні фахівці однозначно класифікують як «витрати періоду», що підлягають обліку тільки в completely comorbidity and in no way be included before virobnic covariance;
• Understanding of the Sobvarto, realized product is conceptually in the bases of the systems, the size of the most riv in the minds of the same (yakshcho є є є illegitimate products, Ajji accountant of the Directive Vitrasty of the Balances of the Varty. of the incoming accountant, the entire sum of managerial vouchers will be put on a change of income from month to month).

Sukupnі and pets vitrati

It is significant for us to see that women and pets are stale, depending on what the stink is calculated (for the entire batch of products, the entire batch of products and one product).

Sukupnі vitrati - vitrati, calculated the entire output of the production of the enterprise, and I will mark the batch of products. In other words, tse sumarny, zagalnі vtrati on the same number of products of one type or to create the same total of products of a different assortment.

Pets witrati - ce witrati, calculated per unit of production.

Vidpovidno, and co-branding can be charged for a single product or for the entire batch, or you can talk about an important indicator of co-production for all types of products, work, services for the singing period.

It is important to know the value of total vitrates in some cases, and in others - to report information about the amount of vitrates (for example, when a decision is made at the gallery, the price is set and the assortment policy).

Changes and post-windows

Fallow in the first place, as a vitrati react to the change of business activity of the organization - zbіlshennya ch zmenshenya obsyagіv virobnitstva, - they can be mentally divided into zminnі and postіynі.

Changes in windows grow or change in proportion to change the obligation of virobnitsva, so that they lie in the business activity of the organization. Їх, at your heart, you can add to:

• virobnichii change vitrates: straight materials, direct work, as well as part of the dressing vitreous vitrates, such as additional materials;
• nevirobnichі zmіnnі vitrati (vitrati for packaging and transporting ready ї products, comіsіynu vineyards to intermediaries for sales of the goods toshcho).

Constantly vitrati at the sum not to lie down in the obligation of virobnitstva and are overwhelmed by the inevitable prolongation of the stellar period. The butts of the post-width bills are the rent, the depreciation of the main expenses, the types of advertising, and the protection.

The sense of the fact that the total amount of post-windows is not to be squandered depends on how many products the company releases this month. For the way, the yakshcho compani of the Orthobilnoye of the PID Vobnichesky workshop is the point of the point, to bring to the bloomers to the bore of the ORENDNA, to have a yakscho in the same time, not the same was filled, Ale, Yakshcho in the tsom. Vіsіm year for the day, the rent will not be the same. Similarly, if you advertise, it’s insane, the meta is to sell more products, but the amount of money you spend on advertising (for example, the number of employees of an advertising agency, the number of advertising placements on television or in the newspaper just) stale.

And the axis of the change in the window clearly reacts to the change in the volume of the sale. They didn’t manufacture products - they didn’t have a chance to purchase materials, pay salaries to workers too little. Without selling the intermediary goods, you don’t need to pay the commission to the wine city (as it is installed in the fallowly in the number of sold goods, so call and fight). First of all, as a result of the increase in the number of labors, it is necessary to purchase more syrovin, to get more practitioners.

Obviously, in practice, especially in the pre-line period, all may show a trend towards an increase (for example, rent may increase, increase the amount of depreciation due to the addition of additional basic expenses). That is why some vitrati are called mentally-changeable and mentally-steady. And as a rule, the growth of the late witrats, as a rule, is streak-like (step-frequently), so after the increase in the sum of witrats the stench for an hour is left at the reach level, - and the reason for their growth is the increase in prices, tariffs on sales, etc., on sales "relevant equal" to lead to an increase or a change in the cultivation area and possession.

Normative and actual costs

From the point of view of the efficiency of the appearance and control of vitrates, normative and actual vitrates are distinguished.

Actual vitrati, as if vyplivaє z їхної name, - tse vitrati, actually incurred by the enterprise during the preparation of products (robits, services), displayed at the first oblіkovih documents and on accounting records. Itself їх і vrakhovuyut accountants, і, vyhodyachi z them, form sobіvartіst produktsії. And then we analyze them, compare them with planned shows and show signs of the previous periods and rob the visnovkas.

Normative window dressing - ce zooming realistic window dressing per unit of finished product. In other words, tse vitrati (mostly - per unit of production) are calculated according to the strict norms and standards.

Alternative (delivered) curtains

На відміну від бухгалтерського фінансового обліку, який оперує тільки фактами, що відбулися, і реально понесеними витратами, в управлінському обліку велике значення надається альтернативним варіантам, адже, приймаючи одне управлінське рішення, менеджер автоматично відмовляється від інших варіантів розвитку подій, а тому крім реальних доходів and witrati, as they will be taken away in the course of the implementation of the adopted decision, will inevitably blame and alternative (set) vitrati, including in particular the spent benefit through those that make a decision turned off the possibility of an alternative choice of resources.

The concept of alternative vitrates allows for the procedure of making decisions in certain situations.

Let's look at a small example. A new potential client appeared at the bakery - the director of the restaurant, who recently visited nearby. Vіn hotіv bi, schob the bakery delivered buns to the restaurant today, yakі need to vipіkati for the singing recipe. Insanely, yogo quote the price - the bakery would like to charge a few dollars for the achievement of such a promise.

It is acceptable that at the same time the bakery and so works on the border of its strains and cannot just bake buns for the restaurant plus up to these products, as it already sells it to the lower customers, view of the products and, obviously, change the supply to other customers or oblige the retail sale.

Zastosovuyuchi concept of alternative windows, you can speed up elegant and in a simple way virishennya tsієї problems:

• obviously, the price is due to cover the real vitrati of the bakery - henceforth, it is necessary to improve the production of buns, if you want to hire the director of the restaurant; moreover, insanely, meta bakeries take as much profit as possible, but it does not mean that you can lay down any profit margin and ask for a price, if you want to put some amount of profit into that price, as it will be recognized in the result;
• oskіlki in order to vikonati zamovlennya restaurant, happen to speed up the selection of other types of products, obviously alternative (delivery) vitrati - to this particular type the same amount of profit, like a bakery to spend, if you will accept the promise and speed up the delivery of that sale of a lot of products, so that the same amount of "spending" profit, which the bakery would continue to use, yakby acted as a director of the restaurant and worked out the program;
• later, in order to set the price for buns for the restaurant, it is necessary to add up a sum of money for the production of these buns (they are predicted to be compatible) and “omissions” in the sale of those products, the production of which is short-lived at the link with the acceptance of the appointment in the restaurant.

Let's illustrate with numbers. Let's say the restaurant wants to take 1000 buns. For mothers to be able to win, to change their commitment to the sale of French baguettes by 400 units. Let's say that if you want to buy a baguette, it will be 10 kr, and if you want to sell it, it will be 19 kr. Vіdpovіdno before the calculation depends on the recipe for the preparation of buns;

Robimo so rozrahunki:

1. surplus from the sale of one baguette to become: 19 - 10 \u003d 9 rubles;
2. alternative vitrati - pributok, which is a moment of bi buti otrimaniy in the sale of 400 baguettes, yakbi zamovlennya restaurant Bulo vіdhileno, - to establish 9 rubles. x 400 pcs. = 3600 rubles;
3. Minimal RIVEN TABLINITS IN BUSHICS, with a mile of member, talk about the can of the dedication of the tsoy sorcerer (deputy partni bugetiv on the buns), storage iz Sumyvartosti bilk і tsogo bells, Tobto for the festival of 1000 binding minimum: 4 rub. x 1000 pcs. + 3600 rub. = 7600 rubles;
4. the minimum price for one bun can not be lower: 7600 rubles. /1000 pcs. = 7.60 rubles.

Tse shonaimshe. If the director of the restaurant is not ready to pay such a sum (for example, at the local bakery you should be able to propagate your mind), it’s better to act in a spivpratsi and continue to viroblyat those products, as you viroblyayte contagiously. Even if it’s good enough for a lower price, we see that as a result, the bakery takes less profit, lower it earlier.

Plus, before everything else, you need to vrahuvati other officials. For example, call, chi є sens psuvati chi tear stosunki zі svoіshnіshnіmi kієntami, аdzhe skorochennya baguettes for 400 pcs. it means that one of them, to whom the bakery sold them earlier, now they don’t take baguettes! And to that, set the price for buns equal in the amount of 7.60 rubles. In fact, I don’t have a sense - the price is more like a refund of the same surplus, which you already take for the lowest production program, but for the sake of it, don’t sacrifice already folded..

Irreversible stained glass

An offensive important kind of vitrat, like obov'yazkovo it is necessary to insure the manager and the accountant, which prepares information for making managerial decisions, - these are irreversible vitrati. It’s clear from the old name that there are windfalls here, as if they had already been incurred in the past (as a result of the failure of one of many early management decisions) and now it’s impossible to turn around and compensate. With them, you can be less reconciled.

It is extremely important to learn to show similar irrevocable windfalls and mercilessly “reveal” information about them when a decision is made. This approach can also be used to analyze the alternatives and make the development more short and elegant.

Relevant and irrelevant displays

The concepts of alternative (positioning) and irrevocable vitrates, as well as the peculiarities of the behavior of different types of vitrates, lead us to the necessary delimitation of relevant and irrelevant vitrates and the introduction of understanding the relevance of information, as to be victorious for the adoption of decisions.

Relevant information is taken into account, which considers one alternative in another way, and, therefore, for analysis of that form, a decision is made. Obviously, relevant vitrati - ce vitrati, the value of which will change in the fallow time, depending on which alternatives will be selected as a result of the decision.

In other words, as if you were earning money, vitrates or other showings are invariable for any possible decision, the stench is irrelevant and not guilty to respect when looking at such a decision.

Insanely, a significant part of the irrelevant vitrates become already looked at by us without turning vitrats, that vitrats, as if they were made in the past and yak, even the same decision cannot be changed chi rozrobka genus є unpromising).

So often irrelevant є postіyni vitrati - but here, obviously, everything is left to fall in the face of the reality of the problem and the adopted decision. For example, it’s worth the cost of food for those that can be sewn before the winter season - jackets Abo Schirryani Pat, - INFORMASIA about Suma Amortizatniy, Orendna Pay for the Vobneric Primeshennya Abo Elekenergi, Scho for the overstreen of the Workshop Tows of the Roboti of the sewers, the adhesive of the same, however. sew. And from Yakshcho Virishchi, the globalnysh about those about those, they do not wart, take a sew for sewn in the ode I switch to the trademan fabrics, the threads of the Furny, іnformati about the post -a -teterty, the cost of the yakshi. sell sewing machines.

The concept of relevance is, perhaps, the most important, the main principle of preparing information for analysis and acceptance of managerial decisions.

Controlled and uncontrolled vitrati

That nasamkinets is another important classification, connected with the implementation of such a function of management (management), like control.

Для того щоб ефективно контролювати діяльність усіх підрозділів і керівників усіх рівнів, а також щоб забезпечити систему мотивації управлінського персоналу, що нормально функціонує, останнім часом все ширше використовується принцип управління по центрах відповідальності, тобто шляхом співвіднесення витрат і доходів з діями осіб, відповідальних за їх zdіysnennya.

Wait a minute, stupidly allow all practitioners of the premium for those that the profit of the organization turned out to be lower, lower was planned. Even more reasons may be rich, and it may appear that most of the practitioners worked for a stint, and the cause of the problem is an incorrect decision, taken by more than one manager. In addition, in fact, a spivrobitnik of an organization, as a rule, cannot control all the processes that are involved in it. And it’s just stupid, for example, to punish the head of the sales department with a karbovan for those who didn’t fail the plan for the sale, as the reason for the situation lies in the fact that the head of the brewing shop, having allowed the technology to be damaged, and as a result Having said that, and the clients lost their dissatisfaction and they decided to buy your products, made claims, wanted to replace the goods too. The head of the Vobronicho, the chief of the Vobronicho Pydrzdil, is unlikely, Motovyuvati is efajuvati, yakshcho yogo for the nizya yaki product, Yakshcho, the head of the situation became a sort of sirovini, the diligns to the sides, control of Yaki Mavi of the Yaki Yaki Yaki Yaki Yaki Yaki Yaki Yaki Yaki Mavi

About the concept of management from the centers of vidpovіdalnosti and special organization planning, internal firm zvіtnostі and control z urakhuvannya tsієї sistemy also speaks in a memo report in future publications. In the meantime, it is significant that, from the position of control, vitrati can be divided into two types:

1. Regulovani (control) Vitrati - Tse Vitrati, Yaki Shylni to the driving of the manager to the Center Vidpovіdalosti (PIDRODRODILU), Tobto is to be in the mezzan of yoga, the zero -osyaski of the work of the work of the Disclit Narodniy Vitri Vitri Vitri Vitari Vitari );
2. unregulated (uncontrolled) vitrati - vitrati, for example, the manager of the center of supply (pidrozdilu) cannot be injected (for example, the overflow of materials through their low quality is regulated not for the head of the shop, but for the head of the supply).

Practically stosuvannya given clasifikatsi vitrat allows to increase the motivation of the work of the managerial staff, shards of interest and punishment in their method without intermediary lie in the real results of their activity.

List of literature:

1. Bezrukikh P.S. Appearance and calculation of product compatibility. - M: Finance, 1974
2. Barishev S.B. Diagnosis of methods of managerial appearance. // Accounting form. – 2007, No. 14
3. Belyaeva N.A. Methods for molding vitrates for virobnitstvo // "Accounting for nutrition and vidpovidyakh", 2006 No. 1
4. Vakhrushina M.A. Accounting managerial appearance: assistant for universities. 2nd view., dod. that prov. - M: Omega-L, 2003
5. Gorelik O.M., Paramonova L.A., Nizamova E.Sh. Managerial appearance and analysis: a guidebook. M: KNORUS, 2007
6. Gorelova M.Yu. MANAGEMENT appearance. Methods of calculation of compatibility. - M .: Vidavnicho-consulting company "Status-Quo 97", 2006
7. Druri K. Introduction to the managerial and industrial appearance / Per. from English M.: Audit, UNITI, 2008
8. Kerimov V.E. Accounting form: Pdruchnik. - M-M.: Eksmo, 2006
9. Platonova N. Vitrati and їх klassifikatsіya // "Finansova gazeta", 2005 No. 35

The variety in the necessary assortment, the quantity and the quality of the great world have an even, rhythmic release of finished products, as well as the efficiency and effectiveness of the activity of the business team. Therefore, the main business enterprises and organizations and the management of material and technical supplies are in their own time, without interruption, the complete supply of the production of all the necessary material resources for the construction of the production process at the exact state of affairs before the confirmation of the plans. For this reason, the process of supply itself is to blame for the minimum transport and storage costs and the greatest amount of material resources in the manufacturing industry. The rest for the material-alomistkoy khіmіchnoї promyslovі, in kakіy vitrati on syrovina i materials to become-on average 56-70% of the product co-vartostії, may be especially great value.

Zalezhno vіd zmіni vіd svіni vіrobnitstvа vіtrati podіlyayutsya on mentally-changes and mentally-fast. Vitrati is in time, an absolutely absent-minded rosemy, to the whole valet, snakes directly transported to the snake, a hal wy of the vibrant, and not in the vibrant, and not in the whole vibration, and not in the lively. vіd zbіlshennya obyagu virobnitstva chi viperedzhaє yogo. Tse spend on syrovina, materials, fire, energy for technological purposes, wages of the main recruiting workers-veterinarians.

The main vvazhayutsya vitraty, without intermediary pov'yazani іz zdіysnennyam technological process. Cost of waste for syrovin, reagents, catalysts, initiators, technological fire, energy of all types, wages for the production staff, replacement of technological installations, including depreciation and ventilation.

Vitrati are directly respected, as if they are directly related to the variety of the singing type of products and can be directly related to their own compatibility. Tse vitrati for syrovina, materials, wages of the main production staff and in.

Elements of vitrate are made up of one element of vitrate - for syrovin, the salary of the main recruiting staff is too much. The grouping of economic elements allows you to assign the total need for business in material resources to the variant, the total amount of depreciation and expenses, and to pay for the costs and others.

Witnesses are called mentally changeable, which change in proportion to the increase in commitment to virobnitstva. Tse vitrati for syrovina, the main and additional materials, napіvfabrikati, palvo, energy.

For example, on the production line, products worth 320 million rubles were manufactured, 250 million rubles were spent on wool, the energy of all kinds was 10 million rubles, depreciation and windage - 24 million rubles, additional materials - 1 million rubles. The quality of clean products is good 320-250-10-24 - - 1 = 35 million rubles.

Before the hour of naphtha preparation at electric desalination plants, the level of vitrati on syrovin should be over 98.5%. In the processes of primary processing of naphtha and vitrati in the co-production of the production of whole products, it is slightly lower, but still it takes 83.3%. In the secondary processes, which ensure the increase in the output of the main products and the increase in quality, the importance of the other processes is significantly reduced. At the same time, the number of reagents, catalysts, and energy vitamins is growing significantly.

Before the exploitation, it is necessary to spend money on syrovine, energy, reagents, wages and other expenses. Here come in and spend money on re-allocation of possessions, re-planning of workshops, as if the stench was not transferred by capital investments.

Under the hour of preparation of naphtha at electro-non-solvent installations, the syrovine grade should be 98.5%. In the process of the primary processing of naphtha, vitrati for syrovin in the co-production of the quality of the whole product is lower, but still, their milk yield is high (94.2%), and in the secondary processes of the nursery, the value of the syrovin is reduced. At the same time, there is a significant increase in the amount of varities of reagents, catalysts and energy vitrates.

From looking at the data, it is clear that the number of articles of calculation has decreased. The most significant changes were made in spending on sulfur and materials (including catalysts and reagents), purchase of raw materials and beverages, fuel and energy on technological needs, depreciation.

Variety of processing includes all stains, cream stains for syrovine, basic and auxiliary materials. Such a rank is the contribution of the first enterprise in the production of products. The difference between the actual turnover for the production rate and the planned one can evaluate the effectiveness of the given enterprise, and the difference between the production rate at the native enterprises - it will be more efficient.

До умовно-змінних у більшості випадків належать витрати на сировину, основні матеріали, витрати на підвезення сировини та відвезення готової продукції з цехів, заробітну плату відрядників тощо до умовно-постійних - на амортизацію, утримання обладнання, освітлення, заробітну плату адміністративно -Управлінського персоналу ( without premiums), scorched, I’ll protect me too much.

Razrіznyayut mentally-changes and mentally-fast vitrati. Up to mentally-changed (proportional) vitrati can be seen, the absolute value of which changes in the fallow period in obligatory virobnitstva. These include spending money on syrovina and materials, purchasing goods and beverages, the main wages of manufacturing workers and others. At the same time, the value per unit of production does not change, as the norms of the amount of materials and the norms of work do not change.

Vikoristannya syrovini. In polypshenni tekhniko-ekonomichnyh pokazniki vyrobnitstva is even more important є skorochennya vitrat on sirovina.

Until proportionally vitrati, which change in proportion to the obligation of virobnitstva, are filled invariably per unit of production, for example, vitrati for syrovina and reagents.

Зс - vytrati for syrovina for virahuvannyam vtrat and vіdhodіv

Coefficients with unknown signs plus sign mean wholesale prices for manufacturing, with a minus sign - changes in the selection of single products on the skin unit. As a criterion for optimality, there is a maximum increase in profit plus post-expenditure. Vitrati sirovina to turn off the re-rahunka is only insured from the entrance of the model, that is. at primary processing plants. If the finished product is to be introduced as an additive (ethyl acid, additive toshcho.), її varity is included in the price.

Directly respect vitrati, as if without intermediary interfering with the variety of the singing type of the product, and can be directly introduced to the її sobіvartostі. In the case of naphtha production using the clay-pumping method, such vitrates are supplied with a variety of electric power and other types of energy, which are pumped by the engines of the drives of the bench-rocking chairs or the sverdlovinny pumps. Directly for the selection and transport of gas and the pumping and storage of oil (the first is the compatibility of naphtha gas, the other is the compatibility of oil). Drilling with straight drills is the standardization of drilled materials and spare parts that are drilled during drilling of Sverdlovin (turbodrill rental, cement drilling, pipe thinly). At naphtoperobtsі - tse waste on syrovine, materials, labor

On some technological installations, two or more types of products are vibrated, and for skin vicory, it is necessary to use the syrovina. Thus, a selective purification unit can be installed for distillate processing. then superfluous syrovini. At this time, vitrati (for a little syrovin and reagents) are divided between products in proportion to the hour of the plant’s operation (for years) on that other type of syrovin. Vitrat on syrovina and reagents are applied directly to the product for which the stench is indicated. At the bitumen installation, at the same time, the bitumen of different brands is vibrated, the stains on the syrovin are divided between these bitumens in proportion to their mass, otherwise, in proportion to the hour of operation of the installation (at the age) from the dermal type of bitumen.

As well as the enterprise issuing a splinter of vidiv produktsii chi to rob a splinter of vidiv works, then all vitrati are nevertheless placed on the products. A part of vitrate, so like vitrat on syrovina, materials,

Changes (proportional) vitrates are called such, which are found in direct (proportional) deposits in the field of production, which are viable. Constantly called vitrati, independent vіd zmіni obyagu virobnitstva. Do not follow, prote, rozumiti rozpodil vitrat for changing and posting the literal meaning of the word. Mustache may be all vitrati lie down in obligatory virobnitstva, but the steps of the lien are rich. Therefore, it would be more correct to call them mentally-changeable and mentally-steady. To the mentally-changed costs, the costs are charged for the syrovin, materials, the wages of the industrial workers (fire, electricity, steam, water for energy and technological purposes, etc.) , administrative and managerial vitraty and int.

The fives of the group include balustrades from mixed fabrication. In the structure of vitrate and galuzey, a significant part falls on syrovina, materials and wages. Before them one can see machine-building, black metallurgy and others. So the amount of money spent on syroving and materials of such curtains should be over 65%, and the wages for ventilation - over 15%.

Vihіdnym dannymi for folding koshtoris vitrate serve, first, rozrahunok vitrat for syrovina, materials, fire and energy in all the main production (in the main workshops); in a different way, rozrahuvanok to the fund of the main and supplementary wages of labor workers and remuneration for