Кривецкая Т.П._практикум

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2011

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4

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B NYXrAJITEPCKOM YIlPABJIEHlfECKOM YlfETE

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PaCXOObl - 3TO OTTOK 3KOHOMHqeCKHX Bblro.n: B TeqeHHe OTqeTHOrO nepHo.n:a B tPopMe YMeHbureHHH HJIH HCnOJIb30BaHHH aKTHBOB npe.n:npH}!THH HJIH YBeJIHqelIHH ero 06H3aTeJIbCTB, npHBO.n:HIII;HX K YMeHbureHHlO KanHTaJIa, OTJIH~bIH OT pacnpe,n:eJIeHHH KaIIHTaJIa Me)l(.n:y yqaCTHHKaMH npe.n:npHHTHH.

B OTeqeCTBeHHOH H 3apy6e)J(HOH: TeopHH H npaKTHKe 6yxraJITepCKOro ynpaBJIeHqeCKOrO yqeTa H aHaJIH3a pa3pa60TaHa KJIaCCHtPHKaIJ;HH 3aTpaT no Pa3JIHqHhlM OCIIOBaHH}IM. HeKOTopble lIaH60JIee B~Hble H3 IIHX npHBe.n:eHbI HH)l(e Ha pHC. 1.

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1

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5

PaCXO,lJ,bI npOH3BO,lJ,CTBeHHbIX H 06CJIY'KHBalO~HX nO,lJ,p~eJIeHHii 3a HOB6pb 20_r.

Pacnpe,lJ,eJIeHHe paCXO,lJ,OB CKJIa,l).a H 6oiiJIepnoii no npOH3BO,lJ,CTBeHHbIM nO,lJ,pa3,lJ,eJIeHHBM

Tpe6yeTCH:

ITo,n:roToBHTb Be,n:oMocTb pacrrpe,n:eJIeHH.H KOCBeHHbIX pacxo.n:oB, r,n:e oTpa)J{aJIHCb 6bl 3KCrrJIyaTaII.HoHHble pacxo,n:bI Tpex rrpoH3Bo.n:cTBeHHblx rro,n:pa3.n:eJIeHHH rrOCJIe rrepepacrrpe.n:eJIeHH.H pacxo:n;oB 06CJIY)J{HBaIDmHX rro,n:pa3.n:eJIeHHH Ha Ka)K.IJ:Oe rrpoH3Bo,n:cTBeHHoe.

3al1.aHHe 5. HporH03HpOBaHHe 3aTpaT Ha OCROBe HH'i>0pMau,HH 3a npe,lJ,meCTBYIOm;HH nepHop;

3aTpaTbl opraHH3aII.HH B 2011 ro.n:y Ha rrpOH3BO,llCTBO 60 000 e.n:. rrpo.n:YKII.HH COCTaBHJIH 8200 TbIC. py6. ITo ,llaHHbIM 6YXTaJITepCKOro yqeTa HaHMeHbIIIee KOJIIIqeCTBO BbmymeHHOll: rrpo,n:yKII.HH 6bIJIO B 5lHBape - 4000 e,ll., a B CeHT5l6pe Ha1I6oJIbIIIee - 6500 e.n:. CooTBeTcTBeHHo 3aTpaThI COCTaBHJIH: 5lHBapb - 550 TbIC. py6., CeHT516pb -770 TbIC. py6.

Tpe6yeTcH:

1.Orrpe.n:eJIlITb rrOCT05lHHhle 3aTpaThI B 2011 ro.n:y.

2.COCTaBHTb ypaBHeHHe 3aTpaT OT 06'beMaBbmymeHHOll: rrpo.n:YKII.HH B 2011 ro.n:y.

3.Orrpe.n:eJIHTb CYMMY 3aTpaT Ha rrpoH3Bo.n:CTBO B 2012 ro.n:y 70 000 e.n:. rrpo.n:YKII.HH, eCJIH rrpe,llrrOJIO)I(JfTb, qTO rrepeMeHHble pacxo.n:bI B03paCTYT Ha 30%, a rrOCT05lHHble OCTaHyrC51 Ha rrpe)J{HeM ypoBHe.

4.Orrpe.n:eJIHTb CYMMY 3a-rpaT Ha npoH3Bo.n:CTBO B 2012 ro.n:y 70 000 e.n:. rrpo.n:YKII.HH, eCJIlI npe,LUIOJIo)J{HTb, qrO nepeMeHHbIe paCXO.[(bI B03pacTYT Ha 35%, a nOCT051HHhle - Ha 15%.

10

BonpOChI

1.B qeM OCHOBHble Pa3JIHqIUI 6yxraJITepCKOro H yrrpaBJIeHqeCKOrO yqeTa?

2.Krume cym;ecTByIOT KOH:u;en:U;HH KJIaCCmpHKa:U;HH ·3aTpaT B POCCHHCKOH H

Me)J(.n:YHapo.n:HoH npaKTHKe ynpaBJIeHqeCKOrO yqeTa?

3. B qeM OCHOBHoe Ha3HaqeHHe KJIaCCH<pHKa:U;HH 3aTpaT no 3KOHOMHqeCKHM

:meMeHTaM?

4.B qeM OCHOBHoe Ha3HaqeHHe KJIaCCH<pHKau;HH 3aTpaT rro CTaTb.HM 3aTpaT?

5.qTO CJIe.n:yeT rrOHHMaTb rro.n: «:u;eHTPoM OTBeTCTBeHHOCTH»?

6.qTO CJIe.n:yeT nOHHMaTb rro.n: «MeCTOM B03HHKHOBeHlUI 3aTPaT»?

7.qTO CJIe.n:yeT rrOHHMaTb rro.n: {(HOCHTeJIeM 3aTPaT»?

8.KaKHe cym;eCTBYIO KOH:u;errIIHH KJIaCCH(pHKa:U;HH :u;eHTpOB OTBeTCTBeHHOCTH?

TeCT

1. I10JIb30BaTemIMH HHQ:>0pMa:U;HH, nOJIyqaeMOH, B CHCTeMe ynpaBJIeH'IeCKOfO Y'IeTa

51BJUIIOTC5I:

1) Y'Ipe.n:HTeJIHrrpe.n:rrpH51TH5I;

2)MeHemKepbI npe.n:npH5ITH5I;

3)HaJIOrOBble OpraHbI.

2.06513aTeJII,Ha JIH opraHH3a:U;H5I ynpaBJIeH'IeCKOrOyqeTa Ha npe.n:rrpH5ITHH?

1),[(a;

2)HeT;

3)3aBHCHT OT pemeHH5I PYKOBo.n:cTBa rrpe.n:rrpH5ITH5I.

3.EyxraJITep, ocymeCTBJI5IIOmHH ynpasJIeHqeCKHH yqeT, .n:OJI)J(eH npH.n:asaTb oc06oe 3Ha'IeHHeC06JIIO.n:eHluo TaKoro :nHqeCKOrO rrpHH:U;Hrra, KaK:

1)KOHQ:>H.n:eH:U;HaJIbHOCTb;

2)He3aBHCHMOCTb;

3)06'beKTHBHoCTh.

4.<PYHK:U;HoHaTIbHOH 06513aHHOCTbIO 6yxraJITep-aHaJIHTHKa 51BJI5IeTC5I:

1)HaJIOrOBOe KOHCYJIbTHpOBaHHe PYKOBo.n:HTeJI5I;

2)aHaJIH3 6yxfaJITepCKOH: (Q:>HHaHCOBOH:) OT'IeTHOCTH;

3)HHQ:>0pMa:U;HoHHoe 06eCrreqeHHe npo:u;ecca rrpllH5ITH5I yrrpaBJIeH'IeCKHXpemeHHH.

5.K 06513aTeJIbHbIM rrpHH:U;HrraM yrrpaBJIeuqecKoro yqeTa OTHOCHTC5I:

1).n:BOHHM 3arrllCb Ha CqeTaX;

2).n:eHe)J(HbIH H3MepHTeJIb X03RHCTBeHHbIX orrepa:U;HH;

3)rrOJIe3HOCTb HHQ:>0PMau;HH .n:JI5I rrpHH5ITH5I yrrpasJIeHqeCKHX peIIIeHHH.

6.AJIbTepHaTHBHble 3aTpaTbI - :),[0:

1)3aTPaTbI HeHCrrOJIb30BaHHbIX B03MO)J(HOCTeH;

2)3aTpaTbI rrepHo.n:a;

3)3aTpaTbI, rrpOH3BeJJ:eHHble B rrpOmJIOM.

7.K KaKoMY BH.n:y pacxo.n:oB CJIe.n:yeT OTHeCTH 3aTpaTbI Ha HHTepHcT-ycnyrll, CCJIH OHH

BKJIIOqaIOT Q:>HKCHPOBaHHYIO a60HeHTCKYIO rrJIaTY II rroBpeMeHHbIH TaPHQ:>:

1)YCJIOBHO rrepeMeHHbIM;

2)YCJIOBHO rrOCT05lHHbIM;

3)CMemaHHbIM.

8.3arracoeMKHMll 3aTPaTaMH 51BJI5IIOTC5I:

1)3aTpaTbI Ha rrpo.n:yKT;

2)3aTpaTbl Ha rrepHO.n:.

9.06merrpoH3Bo.n:cTBeHHble pacxo.n:hI - 3TO:

1)3JIeMeHT 3aTpaT;

2)CTaTU 3aTPaT;

11

2. Orrpe,n;eJIHTb Ha rpalPHKe KpHTH'IeCKHH 06'beM rrpo,n;IDK, eCJIH rrpo,n;IDKHasI neHa

H3,n;emnI B03paCTeT C 0,9,n;. e.,n;o 1,0 l(. e.

TeeT

1.Map)J(HHaJIbHbm ,n;oxo,n; (rrpH6bIJIb):

1)3TO, rrpe)J(,ll;e Bcero, B3HOC B orrepan;HOHHYIO rrpH6bIJIb;

2)3TO, rrpe)J(,ll;e Bcero, KOMrreHCanml rrOCTOmIHbIX 3aTpaT;

3)3TO o,n;HOBpeMeHHO H rr. 1 H rr. 2.

2.CKOJIbKO rrpo,n;YKD:HH Heo6xo,n;HMO rrpo,n;aTb, 'ITo6blrrOJIyqHTb rrpH6bIJIb 10 000,n;. e. rrpH YCJIOBHH, 'ITOn;eHa rrpo,n;IDKH 6y,n;eT 500 ,n;. e. 3a e,n;HHHI~Y. I1epeMeHHble 3aTpaTbI Ha

e,n;HHHn;y - 300 ,n;. e., a rrOCTO}(HHbIe pacxo,n;bI 140 000 ,n;. e. 3a MeC5In;?

1)1750;

2)750;

3)500;

4)1500.

3.TO'IKaKpHTH'IeCKOrO06'beMarrpo,n;a)J( (MKpHT) Ha rpa<pHKe 6e3y6bITO'IHOCTH3TO:

1)TO'IKarrepeCe'IeHH5IJIHHHH BblpyqKH C JIHHHeH rrepeMeHHbIx 3aTpaT;

2)TO'IKarrepeCe'IeHH5IJIHHHH BbIpY'IKHCJlHHHeH rrOCT05IHHbIX 3aTpaT;

3)TO'IKarrepeCe'IeHH5IJIHHHH BbIPY'IKHCJIHHHeH cYMMapHbIX 3aTpaT;

4)TO'IKarrepeCe'IeHH5IJIHHHH rrepeMeHHbIX 3aTpaT CJIHHHeH cYMMapHbIX. 3aTpaT.

4.CYMMapHble nOCT05IHHble 3aTpaTbI COCTaBJI5IIOT 100 000 ,n;. e. rrpH o6beMe npoH3Bo,n;cTBa 20 000 e,n;. H3,n;eJIHH. PaCC'IHTaHTe nOCT05IHHbIe 3aTpaTbI npH o6beMe npoH3Bo,n;cTBa 25 000 e,n;.

1)100 000,n;. e.;

2)5,0 ,n;. e. Ha e,n;.;

3)4,0 ,I{. e. Ha e,I{.

5.KaK rrOBJIH5IeT POCT rrOCT05IHHbIX paCXO,I{OB Ha KpHTH'IeCKHH06beM rrpoH3BO,I{CTBa?

1)KpHTH'IeCKHHo6beM B03pacTeT;

2)KpHTH'IeCKHH06'beMYMeHbllHlTc5I;

3)KpHTH'IeCKHH06beM He YMeHbIlIHTC5I.

6.K KaKOMY BH,n;y 3aTpaT CJIe,I{yeT OTHeCTH KOMMep'IeCKHepaCXO,I{bI?

1)I1epeMeHHble 3aTpaTbI;

2)YCJIOBHO-rrepeMeHHbIe 3aTpaTbI;

3)YCJIOBHO-rrOCT05IHHbIe 3aTpaTbI.

7.3arrac npO'IHOCTHrrpe,I{CTaBJI5IeT C060H:

1)Pa3HOCTb Me)J(,ll;Y Map)KHHaJIbHbIM ,n;OXO,n;OM H rrpH6bIJIbIO OT rrpO.lJ.IDKH rrpo,n;YKnHH;

2)Pa3HOCTb Me)K,I{y <paKTH'IeCKHMH KpHTH'IeCKHM06beMaMH rrpo,I{a)KH;

3)Pa3HOCTb Me)K.lJ.Y Map)KHHaJIbHbIM .lJ.OXO,n;OM H rrOCT05IHHbIMH 3aTpaTaMH.

8.Map)KHHaJIbHbm ,I{oxo,n; npe,n;rrpH5ITH5I orrpe,I{eJI5IeTC5I KaK:

1)Pa3HOCTb Me)K,n;y BbIPY'IKOHOT rrpo,n;a)J(I1 H CYMMOH rrp5IMbIX MaTepHaJIbHbIX 3aTpaT;

2)Pa3HOCTb Me)K,I{Y BblPyqKOH OT rrpo,n;a)KH H CYMMOH rrepeMeHHbIX 3aTpaT;

3)CYMMa rrpH6bIJIH OT rrpo,n;IDK H rrepeMeHHbIX H3,I{ep)KeK.

9.I1opor peHTa6eJIbHOCTlI npO.lJ.yKIJ:HH (TO'IKa KpHTH'IeCKOrO o6beMa rrpo,n;YKIJ:HH) onpe,I{eJI5IeTC5I OTHOllIeHHeM:

1)rrOCT05IHHbIX 3aTpaT K rrepeMeHHbIM;

2)nOCT05IHHbIX 3aTpaT K Map)KHHaJIbHOMY ,n;oxo,n;y Ha e,n;HHHIJ:Y npo,D;yKIJ:HH;

3)rrOCT05IHHbIX 3aTpaT K BbIp)rqxe OT rrpo,n;a)KH.

10.Onpe,I{eJIHTb 3anac npO'IHOCTH opraHH3anHH B HaTypaJIbHbIX e,n;HHHnax, eCJIH

<paKTH'IeCKHH BbmycK COCTaBJI5IeT 20 e,n;HHHn;, IJ:eHa peaJIH3aIJ:HH o,n;Horo H3,I{emrn -

16