Кривецкая Т.П._практикум

16 .u;eHeiKHDIX e.u;HHHIJ;, nepeMeHHhIe 3a'rpaThI Ha O)J;HO H3.u;eJIHe - 6 .u;eHeiKHhIX e)J;HHHIJ;,

nOCTOXHHhle 3aTpaThI nepHo.u;a - 100 .u;eHeiKHhIX e.u;HHHIJ;:

1)20 e.u;.;

2)10 e.u;.;

3)30 e.u;.

11.CKOJIhKO e.u;HHHIJ; npoH3Be.u;eHHoH H peaJIH30BaHHoH npo.u;YKIJ;HH 06eCneqHT nOJIYQeHHe npH6hillH B pa3Mepe 400 .u;eHeiKHhIX e.u;HHHIJ;, eCJIH IJ;eHa npo.u;aiKH o.u;Horo H3.u;eJIHX - 10 .u;eHeiKHhIX e.u;HHHIJ;, nepeMeHHhIe 3aTpaThI Ha e.u;HHHIJ;Y H3.u;eJIHX - 4 .u;eHeiKHhIX e.u;HHHIJ;, nOCTOXHHDIe 3aTpaThI 3a nepHo.u; - 200 .u;eHeiKHhIX e.u;HHHIJ;:

1)100e.u;.;

2)400 e.u;.;

3)300 e.u;.

12.HHiKHHM rrpe.u;eJIOM IJ;eHhI B .u;OJIrOCpO~OM nepHo.u;e XBJIXeTcx?

1)IloJIHax ce6ecToHMoCTh;

2)nepeMeHHax (MapiKHHaJIhHax) ce6eCTOHMOCTh.

13.KaKax H3 npHBe,neHHhIX 1P0pMyrr HJlJIlOCTpHPYeT nOHXTHe «CYMMa nOKpDITHX»:

1)BhIpyqKa - IlepeMeHHhIe 3aTpaThI =I1ocToSlHHhle 3aTpaThI + TIpH6billb;

2)IlpH6billb = BhIpyqKa - TIepeMeHHble 3aTpaTbI - IIOCTOXHHbIe 3aTpaTbI;

3)BbIpYQKa - IIepeMeHHbIe 3aTpaTbI = IIOCTOXHHbIe 3aTpaThI.

14.IIo,nxo,n, KOTOPbIH 60JIee norre3eH npH pemeHHH npHHXTb CneIJ;HaJIhHhIH 3aKa3 HJIH HeT B cHTyaIJ;HH, Kor,na npoH3Bo,ncTBeHHhle MOIIJ;HOCTH n03BOJIIDOT ero BhIIIOJIHHTh:

1)MeTO,n yqeTa rrOJIHhIX 3aTpaT;

2)MeTO,n MapiKHHaJIhHoro .u;oxo.u;a;

3)06a OTBeTa rrpaBHJIhHhIe.

15.OCHOBHhIM .u;OCTOHHCTBOM MeTO.u;a 3aTpaTbI - 06'heMrrpH6hillb XBJISleTCSI:

1)pa3rpaHHQeHHe 3aTpaT Ha rrepeMeHHbIe H rrOCTOSlHHhle;

2)He3aBepmeHHoe rrpoH3Bo,nCTBO H OCTaTKH rOTOBOll rrpo,nyKu;HH Oll,eHHBaIOTCSI rro rrepeMeHHhIM3aTpaTaM;

3)B03MOiKHOCTh onpe,neJIeHHH MHHHMaJIhHOH ll,eHhI rrpo,naiKH H rrporH03HpOBaHHe

BeJI~HHhI ll,eJIeBOH npH6hillH.

16.AHaJIH3 3aBHCHMOCTH 3aTpaTbI - 06'heMrrpH6hmh SlBJISleTCSI HHcTpYMeHToM:

1)rrrraHHpOBaHHSI H KOHTporrH;

2)rrpOll,ecca 61O,niKeTHpoBaHHH;

3)pacQeTa rrOJIyqeHHoll npH6hillH.

17.,lJ.JIH BhJqHCJIeHHH TO~H 6e3y6hITo~OCTH B CTOHMOCTHhIX e,nHHHIJ;ax He06xo,nHMO:

1)rrOCTOHHHhle 3aTpaThI pa3,neJIHTh Ha Pa3HOCTh MeiK,ny rrpo,naiKHoH IJ;eHOH H rrepeMeHHhIMH 3aTpaTaMH Ha e,nHHHll,y;

2)rrOCTOHHHDIe 3aTpaThI pa3,neJIHTh Ha K031PIPHll,HeHT BaJIOBOH MapiKH.

18.AHaJIH3 6e3y6bITOqaOCTH rrpO.ll.aiKH rrp0.ll.YKIJ;HH .ll.aCT Ha,ll,eiKHbIe pe3YJIhTaThI rrpH BhIIlOJIHeHHH YCJIOBHH:

1)3aTpaThI H BhIpyqKa OT rrpo,naiKH rrpo.n.yKll,HH HMelOT JIlmeitHylO 3aBHCHMOCTh OT ypOBHSI np0l13Bo.u;CTBa;

2)rrepeMeHHhle 3aTpaThI, IJ;eHa H cTPYK1Ypa rrpo,nyKIJ;HH OCTaIOTCH HeH3MeHHhIMH B TeQeHHe Bcero aHaJIH3HpyeMoro rrepHo.u;a;

3)06'heMrrpo.u;aiK COOTBeTcTByeT 06'heMYrrpoH3Bo.u;cTBa;

4)rrpH BhIIlOJIHeHHH Bcex BbImerrepeqHCJIeHHbIX YCJIOBHll.

17

J1.llil perneHIDI 3a,rJ;al.IH cne.lU'eTBbISIBHT11 06III;HH: <pHHaHCOBblH: pe3ynbTaT no BceM BH,llaM np0,llYKWUf ,llO H nOCJIe CH5ITH5I YCnyfH N~2, HCnOJIb3Y5I npH 3TOM HH<popMaI(HIO HenOCpe.llCTBeHHO co Cl.JeTOB 6yxrarrTepcKoro Yt.J:eTa.

,[(JI5I 3Toro BBOMTC5I cy6CqeTa .llJI5I yqeTa HenOJIHOH: CTOHMOCTH Ha CqeTe 43 « fOTOBaJI npO,l{YKI(H5I» no BH.llaM ycnyr:

-cy6CqeT 43-1 -.llllil yCJIyfH N~ 1;

-cy6CqeT 43-2 - .zvm ycnym N~ 2;

-cy6CQeT 43-3 -.llJI5I ycnym N~ 3.

06rn;He nOCT05IHHbIe paCxo,llbl (ynpaBJIeHQeCKHe) 6y.JlYT Yt.J:TeHbI Ha cy6CQeTe 26-1 « 06rn;He nOCT05IHHbIe paCXo,llbI», o6II(He nOCT05IHHbIe paCXO,llbI Ha npo,l{a)KY - Ha cy6CQeTe 44-1 « 06III;He nOCT05IHHbIe paCXO,llbI».

CneI(H<pRQeCKHe nOCTOIDfHble paCXO.llbI Ha npo.lla)KY 6y.ll)'TOTpa)KaTbC51 Ha cy6CQeTe 44-2 «CrreU:Hqm:qecKl:Ie rrOCTOJIHHbre paCXOAbI» no cy6CqeTaM BToporo nopHAKa:

- cy6cqeT44-21 - ,llJI51 yCJIyrH N2 1;

-cy6CQeT 44-22 -,llJI5I ycrryrH N2 2;

-cy6CQeT 44-23 - ,llJI51 ycrrym N~ 3.

,[(Jm onpe.lleJIeHH5I <pHHaHCOBOrO pe3ynbnrra Ka)K.llorO BH.lla npO.llYKI(HH B 3TOM cJIyqae Ha.110 Hcnorrb30BaTb cy6CQeTa BToporo nOp51.llKa no BH.llaM npO.llYKI(HH K Cl.JeTY 90

« TIpo.lla)KM».

B Ta6JIHI(e npHBe.lleHbI X035IH:CTBeHHble OnepaI(HR opraHH3aulHI 3a OTQeTHbIM: nepHO.ll.

Y'leTHLIe3anHCH no BblHBJIeUHIO cJJHUaUCOBoro pe3YJILTaTa no MeTO)];y pa3BHToro )];UpeKT-

KOCTHHra (cneUH4lUQeCKOH CTOUMOCTH)

22

o K 0 H q a H H eTa 6 11.

8CnHCaIm:e 06mHX nOCTOHHHhIX paCXO.llOB (paCXo.llOB Ha npona»<y )

9CnHcaHHe cneU\1<pWIecKHx nOCTOHHHbIX paCXO.llOB no yCJIyre

No 1

10 CnHcaHMe cneUM<pWIecKHX nOCTOHHHbIX pacXO;noB no ycnyre

NS!2

11 CnMcaHMe cneUM<pWIecKHX nOCTOHHHhIX pacxO;noB no ycrryre

NS!3

15YqeT <pHHaHcoBoro pe3YJIbTaTa no BceM BHnaM OKa3blBaeMbIX yCJIyr

Tpe6yeTcD:

1. Orpa3HTh X035IiicTBeHHhle onepa.I(HH no OKa3aHHIO yCJIyr 3a OTQeTHhIH nepHO,lJ; B Ta6illIue.

2. Onpe,lJ;eJIHTh qmHaHCOBbrn pe3YJIbTaT OT OKa'3aHH5I yCJIyr OAO «APKTEfl» Ha

T-c'Ierax.

3. C,lJ;eJIaTh BbmO,lJ;bI H rrpe,lJ;JIO)l(eHH5I 0 peHTa6eJIbHOCTH OKa3bmaeMbIX yCJIyr.

3alJ,aHHe 3. COCTaBJ1eHHe OT'leTa 0 npH6hIJ1DX H y6hITKax B CHCTeMe «lJ,HpeKT-

KOCT»

ITo ,lJ;aHHhIM 6yxraJITepCKOro ynpaBJIeH'IeCKOrOyqeTa H3BeCTHbI cJIe,lJ;YIOIUHe ,lJ;aHHble

ce6ecTOHMocTb npo,lJ;YKUHH no nepeMeHHbIM 3aTpaTaM - 64000;

Tpe6yeTcD:

1.CocTaBHTh «OT'IeT0 rrpH6bIJI5IX H y6bITKaX» B CHCTeMe «,lJ;HpeKT-KOCT».

2.PaCC'IHTaTbHOpMy Map)l(HHaJIhHOrO ,lJ;OXO,lJ;a, % .

3.Onpe,lJ;eJIHTb 3arrac qHlHaHcoBoH npO'IHOCTH B a6COJIIOTHbIX H OTHOCIITeJIbHbIX

nOKa3aTeJI5IX.

4. ,ll;aTb OUeHKy.

TecT

1. ITpH IIC'IHCJIeHIIHce6eCTOlIMOCTli npO,lJ;yKUIIII no nepeMeHHbIM 3aTpaTaM B CHCTeMe

«,lJ;HpeKT-KocT» o6IUenpOII3BO,lJ;CTBeHHble 3aTpaTbI, HOC5IIUHe YCJIOBHO-nOCT05IHHbrn xapaKTep:

1)BKJIIO'IaIOTC5IB ce6ecToliMoCTb 06'beKTOBKaJIbKYJIlipOBaHH5I;

2)HCKJIIOQaIOTC5I 1I3 ce6ecToliMoCTH 06'beKTOBKaJIbKYJIHpOBaHH5I.

2.ITo CTeneHH onepaTHBHocTIi Y'Iem3aTpaT Bbl,lJ;eJI5IIOT CHCTeMbI:

1)yqeTa nOJIHbIX 3aTpaT;

2)Y'IemHopMaTHBHbIX 3aTpaT, IIJIH CTaH,lJ;apT-KOcT;

3)yqeTa rrpoII3BO,lJ;CTBeHHbIX 3aTpaT, llJIH ,lJ;lIpeKT-KocT.

3.KaKoH 113 nOKa3aTeJIeH He <}>opMllpyeTC5I B <}>opMe N2 2 «OT'IeT 0 npH6bIJIIDC H

y6blTKax» B COCTaBe rO,lJ;oBOH 6yxraJITepCKOH OT'IeTHOCTHOpraHII3aUIIII?

1)BaJIOBa5I rrpH6bIJIb;

2)'IIICTa5InpH6bIJIb;

23

3)Map)l(HHaJIbHaR npH6blJlb.

4.KaI<OH H3 MeTo,n;OB KaJIbKYJlliPOBaHIDI nOKa)l(eT 60JIee BbICOK)'lO npH6blJlb OT npo,n;a)I(, eCJIlI npoH3Bo,n;CTBO iI npo,n;a)I(H PaBHbI?

1)C nOJIHbIM pacnpe,n;eJIeHHeM 3arpaT;

2),n;HpeKT-KocTHHr Ha OCHOBe nepeMeHHbIX 3arpaT;

3)o6a MeTo,n;a rrOKa)I(YT O,n;HHaKOBYIO CYMMY rrpH6bIJlli.

5.B YCJIOBIDIX CHCTeMbI «,lUfpeKT-KOCT» nOCTOmIHble o6merrpoH3Bo,n;cTBeHHble

pacxo,n;hI crrHchmaroTC5I rrpoBo,n;KOH:

1))];20 K25-2;

2))];43 K25-2;

3))];90 K25-2.

BonpocbI

1.KaKHe 3aTpaTbI BKJIIO"lJaIOTC5I B ce6ecToHMoCTh npo,n;YKllHH npH KaJIbKYJllipOBaHHH KJIaCCH"lJeCKHM MeTo,n;OM ,n;HpeKT-KocT?

2.KaKHe 3aTpaTbI BKJIIO"lJaroTCjJ B Ce6eCTOIIMOCTb npo,n;YKUHH npH KaJIbKYJIHpOBaHHH no rrepeMeHHbIM 3aTpaTaM B CHCTeMe «.lUfpeKT-KocT»?

3.KaKHe 3aTpaThI BKJIIO"lJaroTCjJ B ce6ecToHMoCTb npo,n;YKUHH npH HCrrOJIh30BaHHH pa3BHTOrO ,n;HpeT-Kocra?

4.B "lJeM OCHOB:aoe OTJIH"lJHe KaJIbKYJIHpOBaHH5I ce6ecToHMoCTH rrpo,n;YKUHH (pa6oT,

yCJIyr) B CHCTeMe «,n;HpeKT-KocT» OT KaJIbKYJIHPOBaHHjJ B CHCTeMe nOJIHOrO pacnpe,n;eJIeHIDI

3aTpaT?

5. qeM OTJIH"lJaeTC5I OT"lJeT 0 npH6hlJl5IX H y6hITKax, COCTaBJIeHHbIH B CHCTeMe «,n;HpeKT-

KOCT» H CHCTeMe nOJIHoro KaJIbKYJIHpOBaHHjJ ce6ecToHMoCTH rrpo,n;YKllHH (pa6oT, yCJIyr)?

6. B "lJeM 3aKJIlO"lJaIOTC5I OCHOBHble ,n;OCTOHHCTBa CHCTeMbI «,n;HpeKT-KocT»?

24

TEMA 4. n03AKA3HhIH METO~ YQETA 3ATPAT II KAJILKYJIlIPOBAHlUI

CEIJECTOHMOCTH llPO,l(YKI.(HH

II03aKa3HhIH MeTO,l( rrpHMeH5IlOT ,l(IDI yqeTa 3aTpaT H KaJIhKynHpoBaHH5I ce6ecToHMoCTH HH.Il:HBR.Il:YaJIhHOH rrpO.ll:YKl(HH liJIH rpyrrrrJ,I O.n;HOPO,l(HbIX H3,l(eJIHM (pa6OT, YCJIyr). E.n;HHHua rrpo.n;yKUHH 06JIa,n;aeT xapaKTepHhIMH CBOHCTBaMH, a caMa npo,nYKuH5I H3rOTOBJI5IeTC5I OT.n;eJIhHhIMH rrapTH5lMH, KOJIWleCTBO KOTOPhIX MO)l(HO qeTKO orrpe.n,eJIHTh

06JIacTh npHMeHeHHH rr03aKa3HOrO MeTO,l(a - rrpOMhIIIIneHHOcTh (3aBo,l(hI T5I)l(eJIOro MalllliHocTpoeHH5I, BoeHHo-npOMhIIIIJIeHHhIH KOMnneKC, XHMHqeCKa5I rrpOMhIIIIJIeHHOCTh H ,l(p.), a TaK)l(e cTpoHTenhcTBo, HayqHo-HCCne,l(OBaTenhcKHe HHCTHTYTbI, yqpe)l(,l(eHHH 3.n;paBooxpaHeHH5I, H3,l(aTeJIhCKa5I ,l(e5lTeJIJ,HOCTh, c<pepa ycnyr (peMoHTHhle MacTepcKHe, XHMqHCTKH, aTenhe H ,np.).

B OCHOBe n03aKa3Horo MeTo.n;a ne)l(HT MeTO,l(HKa KaJIhKYJIHpOBaHH5I ce6eCTOHMOCTR e.n;HHH:l(hI npO,l(yKuHH (pa60T, ycnyr).

KaJlhKYJIHpOBaHHe ce6eCTORMOCTH e.ll:HHHUhI npO,l(yKU;HH (pa60T, yCJIyr) Heo6xo,l(HMO no ueJIOMY P5I,l(y npHqJlH:

-paCqeT 3aTpaT Ha e.ll:lUIHUY rrpO,l(yKIJ;HH (pa60T, ycnyr);

- <pOpMHpOBaHHe OTnYCKHhIX UeH;

-onpe.n;eJIeHHe peHTa6eJIhHOCTH 3aKa30B;

-nOBhlIIIeHHe 3<p<peKTHBHOCTH rrpoueCCOB 61O,l()l(eTHpOBaHH5I;

-YCHJIeHHe KOHTpOIDI Ha Bcex ypOBH5IX ynpasneHH5I npe.n;rrpH5ITHeM. 06'beKThIyqeTa H KaJIhKYJIHpOBaHH5I rrpe.n,CTaBJIem.I B Ta6JIHue HH)l(e.

2Pa6oTa, BbIIIOJIWreMa5I no ):(oroBopy no.n:PJI):(a

3Yc.I1)'ra,OKa3bIBaeMa5I no ):(orOBOPY B03Me3):(Horo OKa3aHIUl yC.I1)'r

4,l],pyme

TeXHOJIOrHqeCKHH: rrpou;ecc H yqeTHhle npoue.n;yphI npH HCnOJIb30BaHHH rr03aKa:moro

MeTO.n;bI OTlIlHalOTCH no oTpaCJIHM, TRIIaM npoH3Bo.n;cTBa. O,l(HaKO 6onhIIIHHcTBO

npe.n;npH5ITHM npHMeHHIOT:

-KapTO~y pemcTpaU;HH 3aTpaT no Ka)l(,l(OMY 3aKa3Y;

-npOH3BO,l(CTBeHHhrn rpa<pHK (nepeqeHh onepaIJ:HM, KOTophle ,l(On)l(Hhl 6hITh

npoH3Be.n;eHhl.n;IDI BhIIIOJIHeHH5I 3aKa3a);

-lIo.n;roToBKY IIJIaHOBbIX H <paKTHqeCKHX KaJIhKYIDIUHH:;

-Be.n;eHHe KaJ1hKYJIHIl.HOHHbIX CqeTOB;

-c60p H pacnpeneneHHe 3aTpaT ITO 3aKa3aM;

-no.n;roToBKY OTqeTOB 0 ce6ecToHMoCTH 3aKa3a;

-.n;pyme .n;oKYMeHThI.

KapTOqKa - OCHOBHOH yqeTHhIH perHcTp aHaJIHTHqeCKOrO yqeTa B ycnoBH5IX IT03aKa3HOrO MeTO.n;a KaJIbKYJIHpOBaHIIH ce6ecToHMoCTH npo.n;yKUHH (pa6oT, yCJIyr). Ha Ka)l(,l(bIH .n;OroBOP oTKphIBaeTC5I KapTOqKa perHcTpaUHH 3aTpaT no 3aKa3Y, B KOTopoM co.n;ep)KHTC5I cJIe.n;YlOIUa5I 065I3aTeJThHa5I HHcpopMaU;H.Sl:

B KapTOqKe 3aKa30B (JOB ORDER CARD) YKa3hIBalOTC5I HOMep 3aKa3a, pa3pemeHHe Ha npoBe.n;eHHe pa60T H HX OnHCaHIIe, onpe.n;eIDIeTC5I BpeMeHHOH: npOMe)l(YToK, Heo6xo.n;HMh~ .n;n5I BbIIIonHeHHH 3aKa3a, YKa3hIBaeTCH KOnHqeCTBO e.LUIHIIU, KOTopoe HY)l(HO npOH3BeCTH

25

B KapTO~Ke Ha OCHOBaHHH nepBH~b~ ~oKyMeHToB HaKannHBaeTCM HH~OpManHM 0 3aTpaTax, CB.H3aHHb~ C H3rOTOBneHHeM 3aKa3a. K HHM OTHOC.HTCM np.HMble MaTepHanbHble

3aTPaThI, np.HMble TPY,[(03aTpaTbI H 06Ine3aBO,[(CKHe paCXO,[(bI, CBM3aHHble C H3rOTOBneHHeM 3aKa3a.

KapTOqKa .HBn.aeTC.H TaK>Ke cpe,[(CTBOM lWHTpOn.a OT.n;enbHblX CTa,UHH 3aKa3a H pa3rpaHHlffiBaeT nepCOHanbHYIO OTBeTCTBeHHOCTb PYKoBo,[(HreneH no.n;pa3'[(eneHHH 3a HX BbIITOnHeHHe. 06IJJ;aM cyMMa 3aTPaT, 3apemCTpHpOBaHHbIX B KapTo~ax 3aKa3a Ha KOHen OTqeTHOrO nepHo,[(a, paBHa OCTaTKY He3aBeprneHHoro npOH3BO,[(CTBa no c~eTY 20 «OcHoBHoe npoH3Bo,[(CTBO».

B n. 10 DEY 10/99 «Pacxo.n;bI opraHH3aUHH» YKa3aHO, qTO npaBHna yqeTa 3aTpaT Ha

npOH3BO,[(CTBO npo.n;yKD;HH, npo.n;IDKy TOBapOB, BbIITOnHeHHe pa60T H OKa3aHHe yCJIyr B pa3pe3e 3neMeHTOB H cTaTeH, HC~HCJIeHHM ce6ecToHMoCTH YCTaHaBnHBaIOTCM OT,[(enbHbIMH HopMaTHBHbIMH aKTaMH H MeTO,[(H~eCKHMH YKa3aHIDIMH no 6yxranTepcKoMY yqeTy.

)l;JIM IIeneH nnaHHpOBaHHM (6IO.n;)KeTHpOBaHHM) H 6yxranTepcKoro yqeTa paCXO,[(bI B

3aBHCHMOCTH OT cnoco6a OTHeceHHM Ha ce6ecToHMoCTb ,[(en.aTC.H Ha np.HMble H KOCBeHHble.

1. flP5lMblMU pacXOdQMU Ha3blBaIOTCM Te, KOTOpble MorYT 6bITb Henocpe,n:cTBeHHo OTHeceHbI Ha ce6ecToHMoCTb onpe.n;eJIeHHOrO 3aKa3a. 3TO 3aTPaTbI OCHOBHb~ MaTepHaJIOB H

3apa6oTHaM nnaTa OCHOBHblX npoH3Bo,[(cTBeHHbIX pa60l:JHX, KOTopble YlIHTblBaIOTCM B

pa3pe3e YCTaHOBneHHbIX cTaTeH KanbKYJI»QHH no OT,[(enbHbIM npml3Bo,[(cTBeHHbIM 3aKa3aM H OTpa)KaIOTCM no ,[(e6eTY aKTHBHblX C"<IeTOB 20 «OcHoBHoe rrpoH3Bo,[(CTBO», 23

«BcnoMOraTeJIbHble npoH3Bo,[(cTBa» H .n;pyrHX.

2. KOCee1-l1-lblMU paCxOdQMu Ha3blBaIOTCM Te, KOTopble B MOMeHT HX B03HHKHOBeHHM He Moryr 6bITb OTHeceHhI Ha KOHKpeTHble 3aKa3bI. 3TO aMOpTH3aIIHM, apeH.n;HaM llnaTa, OCBell{eHHe, OTOllJIeHHe H ,[(pyrHe, YlIHTblBaIOTCM no MeCTaM HX B03HHKHOBeHIDI. OHH yqHTbIBaIOTCM Ha co6HpaTenbHO-paCllpe,[(emITenbHbIX Cl:JeTax 25 «06InenpOH3Bo'[(cTBeHHhIe paCXO,[(bI», 26 «06IJJ;eX03HHcTBeHHbIe pacxo,[(bI» H BKJllOl:JaIOTCH B ce6ecToHMoCTb OT,[(enbHb~ 3aKa30B B COOTBeTCTBlUI C YCTaHoBneHHoH 6a30H C nOMOIJJ;hIO 61O,[()KeTHh~ (nnaHoBbIX) CTaBOK HnH npe,[(BapHTeJIbHbIX HopMaTHBOB.

I1pe,[(BapHTenhHoe pacnpe,[(eJIeHHe KOCBeHHhIX pacxo.n;oB CBH3aHO C TeM, l:JTO PYKOBO.n;CTBY npe~npHnHM He06xo.n;HMbI ~aHHhle 06 o)KlI.n;aeMoH ce6ecToHMoCTH 3aKa3a ~nM

onpe.n;eneHHM IIeHbI ~o Toro, KaK 6y,[(eT BhIITOJIHeH 3aKa3. 3aKa3QHKY TaK)Ke HY)KHa HH~opMaIIHH 0 B03MO)KHOH IIeHe 3aKa3a c IIenbIO BbI60pa HcnOnHHTeJIH.

3. TO'l1-loCmb np02H03a OJICUdaeMblx KOCBeHHblX pacxodoe BO MHorOM 3aBHCHT OT

OIIbITa 6yxranTepa-aHanHTHKa, KOTOPbrH ,n:OJI)KeH cnporHo3HpoBaTh HX pa3Mep Ha npe,n:cTOHIJJ;HH nepHO,n:, a TaK)Ke 3~<peKTHBHoro MeHe,n:)KMeHTa npe,n:npHHTHH.

4. Ea3a pacnpeoelleHUfl KOCBeH1-lblX 3aBHCHT OT BH,[(a ,[(eHTeJIhHOCTH npe,[(llpHMTHM, xapaKTepa BbillOJIHMeMbIX 3aKa30B H YTBep)K,[(aeTcM B yqeTHoH nOJIIITHKe npe,[(npHMTHH. TaK, 6a30H pacnpe,n:eJIeHHM KOCBeHHb~ pacxo,n:oB MoryT 6bITb: B npOMbIIIIJIeHHOCTH - oTpa6oTaHHbIe MaIIIHHO-l:JaChI, CTaHKO-qaChI, 3apa6oTHaH IIJIaTa OCHOBHbIX npoH3Bo'[(cTBeHHbIXpa60l:JHX; npH rrpoH3Bo,[(cTBe KOBPOB - KBa.upaTHble MeTphI; npH H3,[(aHHH KHHr - o6beM B YQeTHo-H3,n:aTenbcKHx JIHCTax; npH OKa3aHHH TpaHcnopTHbIX ycnyr - KMJIOMeTpa)K; npH OKa3aHHH aY,[(HTopCKHX yCJIyr - KOJIHl:JeCTBO l:JaCOB, orpa6oTaHHbIX COTPy.n;HHKaMH qmpMbl H '[(pyrHe.

5. Ha npaKTHKe KOCBeHHble pacxo,[(bI pacnpe,[(en.aIOT Me)K,[(Y OT,[(enbHbIMH 3aKa3aMH, nOnb3YHcb 6IO,[()KeTHbIMH CTaBKaMH (npe,[(BapHTenbHbIMH HopMaTHBaMH) HJIH K03IPIPHQHeHTaMH.

EIO,n:)KeTHaH CTaBKa pacnpe,[(eJIeHIDI KOCBeHHblX pacxo,[(oB = I1JIaHOBble (npofHo3HpyeMhIe) KOCBeHHble pacxo,[(bI / fIJIaHOBaM (np0rH03HpyeMaM) BeJIHlIHHa 6a30BOrO nOKa3aTeJIH.

26

3A)lAHIDI, BODPOChI, TEeTh}

3a,[(aHHe 1. Pacnpc,[(CJIeHHB KOCBCHHLIX paCXOAOB npH n03aKa3HOM MeTOAe

KaJIbKYJIHpOBaHHB ce6eCTOHMOCTH

I1mumpyeMM (rrpofHo3HpyeMasI) BeJ1E:tIlma npOH3Bo,n:CTBeHHblX KOCBeHHblX pacxo,n:OB

- 740 000 ,[(. e.

IlJIaHHpyeMasI (npofHo3HpyeMasI) CYMMa 3apa6oTHOH rrJIaTbI no 3aKaJaM (N~2 4) - 296 000.n. e., COOTBeTCTBeHHO MaTepHaJIbHbIe 3aTPaTbI - 900 000.n. e.

EaJa pacnpe,n:eJIeHHH rrpoH3Bo,[(cTBeHHblX KOCBeHHbIX pacxo,n:oB - 3apa6oTHaH rrJIaTa rrpoH3Bo,[(cTBeHHbIX pa6o<IHx, 3aHHTblX BbInOJIHeHHeM 3aKaJOB. TIo HCTelJeHHH OTlJeTHOrO rrepHo,n:a Bce 3aKaJbI 6bIJIH BbIIIOJIHeHbI. B KapTOqKax yqera 3aTpaT no 3aKaJaM co,n:ep:>KHTCH cne.uYIOIqaH HH$opMaUHJI:

Tpe6yeTCH:

1.PaCClJHTaTb 6IO.n:>KeTHYIO CTaBKY pacnpe.uerreHHH KOCBeHHbIX npOH3Bo.uCTBeHHbIX pacxo,n:OB.

2.Pacnpe.uerrHTh KOCBeHHbIe rrpoH3Bo.ncTBeHHhle pacxo,n:hI Me:>K.n:y 3aKaJaMH C nOMOm;hIO 6IO,n:)KeTHOH (npe,n:BapHTenbHoH) craBKH (ra6nHua 1).

3.Orrpe,n:enHTb $aKTHlJecK)'IOce6ecToHMoCTh 3aKaJOB.

4.BbIHBHTb OTKrrOHeHHe Me)l(.uy $aKTWlecKHMH o6m;errp0H3Bo.ucTBeHHbIMH 3aTpaTaMH H HX BenHqHHOH, rrpe,n:BapHTenbHo pacnpe,n:erreHHoH Me)K,[(Y 3aKaJaMH.

5.OTPaJHTb X03}lHCTBeHHble onepauHlf B CHCTeMe CqeTOB 6yxraJITepCKOro yqeTa.

Ta6mm,a 1

PaCnpeAeJleHHe KOCBeHHLIX npoH3BoAcTBeHHLIx pacxoAoB MeiKAY 3aKaJaMiI B OT'-IeTHOM

nepHoAe

N'd

N22

N23

N!!4 lhoro

27

2HaqHCneHa 3apa60THa1I nnaTS OCHOBHLIM npOH3BO.llCTBeHHbIM pa60qHM no 3aKa3aM N!!N!! I, 2, 3, 4

3Pacnpe.n;eJIeHbl H BKJIlOqeHhI B ce6ecToHMoCTL 3aKa30B N!!.N!! 1, 2,

3,4 KOCBeHHble npOH3BO.llCTBeHHble paCXO.llhl

4B KOHue OTqeTHOrO nepHo.o.a cyMMa KOCBeHHblX

npOH3Bo.n;CTBeHHLIX KOCBeHHLlX pacXO.lloB

DpUMeqaHue:

06meX03jJlfCTBeHHbIe pacxo,JU:.I, yqacTByromHe B KaJIbKYJIHPOBaHHH <i>aKTHqeCKOIf ce6eCTOHMOCTH BblIlOJIHeHHbIX 3aKa30B (pa60T, yCJIyr), TaK)I{e npe.llBapHTeJlbHO pacnpe.llemnOTcjJ. B KOHUe OTqeTHoro nepHO.lla npOH3BO)UlT KoppeKTHpOBO~bIe 3aIIHCH.

3a.r.aHue 2. YqeT H pacnpe.r.eneHHe 3aYpaT Ha npe.r.npHBTHBX H3.r.aTenbcKoii

.r.eHTeJIbHOCTH

1. .l(mI pemeHml 3~aqH CJIe.llYCT 03HaKOMHTbCjJ C MeTO.llHqeCKHMH peKOMeH.llauHjJMH no BonpocaM nJIaHHpOBaHHjJ H yqeTa 3aTpaT Ha npOH3BO.llCTBO H pearrH3aUHIo np0.llYKUHH (pa6oT, yCJIyr) Ha npe.llnpHjJTHjJX H3.llaTeJIbCKOIf .lleneJIbHOCTH, YTBep)J(,lleHHbIMH TIPHKa30M

MTIPT OT 25 HOH6pH 2002 rO.lla.

2.MeTO.llHqeCKHe peKOMeH.llauHH YCTaHaBJIHBaIDT e,llHHbIe MeTO,JU:.I IIJIaHHpOBaHHH H yqeTa 3aTpaT Ha npOH3BO.llCTBO H npo.lla)J(Y H3.llaTeJIbCKOIf npO.llyKUHH. 3TO Heo6xo.llHMo .llJIH o6eCrreqeHHSI conOCTaBHMOCTH .llaHHbIX npH orrpe.lleJIeHHH COCTaBa H KJIaCcH<pHKauHH paCXO.llOB; o6beKToB KaJIbKYJIHPOBaHHH; cnoco6oB pacnpe.lleJIeHHH 3aTpaT no OTqeTHbIM nepHO.llaM H BH.llaM H3.llaTeJIbCKOIf rrpO.llYKUHH; npOBe.lleHHH 3KOHOMHqeCKOrO aHaJIH3a; BbIHBJIeHHH pe3epBOB CHH)J(eHHH 3aTpaT;nOBbIIIJeHHH peHTa6eJIbHOCTH np0.llYKUHH.

3.KarrbKYJIHpOBaHHe ce6ecToHMoCTH yqeTHOIf e.llHHHUbI np0.llYKUHH B H3.llaTeJIbCKOIf

I1P0.llYKUHH MO)J(eT 6bITb OpraHH30BaHO no I1PHHUHIIaM CJIe.llYIOmHX MeTO.llOB:

3.1.l103aJ<G3HbfU Memoo.

3.2.Memoo «oupeKm-Kocm».

4.B yqeTHOIf nOJIHTHKe H3.llaTeJIbCTBa <I>fEOY BnO «P3Y HM. f.B.TIJIeXaHoBa» 3aKpeIlJIeH I103aKalHbrn MeTO.ll KarrbKYJIHpOBaHHH ce6ecTOHMocTH H3.llaTeJIbCKOIf I1P0.llYKUHH.

5.06beKT yqeTa 3aTpaT H KaJIbKYJIHPOBaHHjJ ce6eCTOHMOCTH npH 1I03aKalHOM MeTO.lleKa)J(,llOe HalBaHHe (oT.lleJIbHbrli: 3aKa3).

6.KaJIbKymru;HOHHaH e,llHHHua -o6beKT KaJIbKyJIHPOBaHHjJ B HaTypanbHbIX e.llHHHUax. KanbKYJIHUHOHHbIe e,llHHHUbI rpynnHpYIOTcSI B 3aBHCHMOCTH OT o6beMoB H THpa)J(eH H3.llaHHH. B 3aBHCHMOCTH OT o6beMoB H3,Z(aHHH:

6.1.O'z(HHYQeTHo-H3,Z(aTeJIbCmlf JIHCT (40 000 3HaKOB) - )lJUI KHHr H 6pomrop.

6.2.O,Z(HO H3,Z(aHHe - .llJISI OTKpblTOK.

6.3.,l{pyrHe.

7.Bce 3aTpaThI 110 BbInyCKY KHHr comaCHO MCTO,!{HQeCKHM peKOMeH,!{aUHSlM MO)J(HO pal,!{eJIHTb Ha IIpHMble H KOCBeHHbIe.

28

8. 3aTpaTbI Ha BbmYCK 1f3,[(aTenbcKoH npO}J;yKI(1f1f yqlfTbIBaJOT Ha cne'[(YIOII(lfX CHHTeTJfqeCKHX CqeTax:

20 «OcHoBHoe rrpoH3Bo,[(CTBO»;

25«Pe'[(aKI(HoHHblepaCXO,[(bI»;

26«06II(eH3)J;aTeJIhCKHe pacxo)J;hI».

9.)J,mI I(eJIeH nnaHHpoBaHIDI, yqeTa H KaJIbKynHpoBaHH5I nonHOH ce6ecToHMoCTH

H3,[(aTenbcKoH npO,[(yKi(IIH (pa6oT, ycnyr) peKOMeH,D;yeTC5I rrplfMeH5ITb cne'[(YIOII(He

KaJIbKYmII(HOHHbIe CTaTbFI:

-paCXO,[(bI Ha aBTOPCKHH rOHopap;

-paCXO,D;hI Ha roHopap 3a xy,[(o)l(ecTBeHHo-rpaqmqeCKlfe pa60TbI;

-paCXO,[(hI Ha rronHrpaqmqeCKOe HcnO,)IHeHFIe;

-paCXO,D;hI Ha MaTepFIaJIhI;

-pe,[(aKI(FIOHHhle paCXO,[(bI;

-06II(eH3,[(aTenhcKFIe paCXO,[(bI;

-pacXO,D;bI Ha rrpo,[(a)l(Y;

-nOTepFI OT 6paKa (TonhKo B OrqeTHhIX KaJIbKyn5II(FI5Ix).

10.Ba3a pacnpe,[(eJleHlliI (pe,[(aKI(FIoHHhIX If 06mell3,[(aTenhcKFIx paCXO,[(OB TFInorpaqmFI) - 06'beMyqe6HbIX noco6HH B yqeTHO-FI3,[(aTenbCKFIX nHCTaX (yq.-H3,[(. n.).

11. l'13,D;aTenbcTBo<l>rBOY BTIO «P3Y FIM. r. B. TInexaHoBa» 3a OTqeTHhlH nepFIO,L( rro,[(rOTOBFIno If BbIrrycTFIno B CBeT yqe6Hhle rrOC06H5I (NQ 1, NQ 2). Yqe6HOe noco6He NQ 3 rro,[(rOTOBneHO K neqaTIf H c,[(aHO B THnorpaqmlO. 06'beM yqe6HblX noco6HH B yqeTHOH3,[(aTenhCKHX nHcTax B OTQeTHOM rrepHo,[(e, a TaK)Ke np5IMhle FI KOCBeHHbIe CTaThH 3aTpaT npc,[(cTaBneHbI HFI)I(e.

llpHMhle U KOCBeHHble CTaTbH 3aTpaT, CTaTbH 3aTpaT 00 YQe6HhlM OOC06UHM

Tpe6yeTCH:

1.Pacnpe'[(emlTbpe,L(aKI(HOHHbIe pacxO,[(hI THrrorpa<pHli no yqe6HbIM rrOC06H5IM.

2.Pacnpe'[(eJIHTh06mell3'[(aTenhcKHepacxo,[(bI TImOrpa<pFIH no yqe6HhIM rrOC06FI5IM.

3.Orrpe'[(enHTbCyMMy pacxo'[(oBTFIIIOrpa<pHH no yqe6HbIM rrOC06H5IM (Ta6JIHI(a 1).

4.OTpa3HTb X035IHCTBeHHhJe onepauFIH THITorpa<pHH B CFICTeMe 6yxraJITepCKHx CqeTOB

(Ta6JIHI(a 2).

5. Onpe,[(eJIHTb OCTaTOK He3aBepmeHHoro npoFI3Bo,[(cTBa (H3TI) THnorpa<pHH Ha KOHeI(

OTqeTllOrO nepHo,[(a.

29

Ta6JIHlI,a 2

OTpruKeHHe X03HiicTBeHHblX onepan.Hu THnorpacJ>HH no BblDYCKY YQe6HblX noco6uH

Y'tem 3ampam no Y'te6I1oMY noco6U1o M 1

1HaqHCJIeH aBTOpcKlfit rOHopap no )l,OroBOpy (c yqeTOM ECH)

2CITliCaHbl pe)l,aKlI,HOHHble paCxo)l,bI H3)l,aTeJIbCTBa

301'pIDKeHbIpaCXO)l,bl Ha IIOJIlfrpa$H'leCKOe HCrrOJIHeHlie

4CrrHcaHbI 6YMara, KapToH, rrepeI1JIeTHble H)l,Pynfe MaTepHaJIbI

5CrrHcaHbI o6meH3)l,aTeJIbCKHe paCXO)l,bI

6IIoJIY'leHm THlloI]JacjmH THpa)l{ N2 1

Y'tem 3ampam no Y'te6I1oMY noco6U1o M 2

7HaqHCJIeH aBTopcKHit rOHopap no )l,OrOBopy (c yqeTOM ECH)

8CIIHcaHbl pe)l,aK[(HOHHble gacXO,l{bl m)l,aTeJIbCTBa

901'pa)l{eHbIpaCXO,l{bl Ha rrOJIHrpa$WIecKoe HCnOJIHeHHe

10CnHcaHbI 6YMara, KapToH, rrepeIIJIeTHbIe H ,l{pyme MaTepHaJIbl

11CIIHcaHbI o6mem,l{aTeJIbCKHe paCXO)l,bl

12nOJIyqeH H3 TflIIorpaqmH THPIDK N2 2

Y'tem 3ampam no Y'te6I1oMY noco6U1o jig 3

13HaqHCJIeH aBTOpcKM rOHopap no ,l{OrOBopy (c Y'IeTOMECH)

14CrrHcaHbI pe,l{aKll,HOHHbIe paCXO,l{bI H3,l{aTeJIbCTBa

15CrrHcaHbI o6mem,l{aTeJIbCKHe paCXO,l{bl

TeeT

1. KaJ( oc~eCTBmreTC51 B.bI6op oprruHl3auneti MeTo,z:r:a yqem 3aTpaT Ha rrpOl:I3Bo,z:r:CTBO 11 KaJI.bKYJIl:IpOBaHHe ce6eCTOHMOCT11 rrpo,z:r:YKllHH (pa6oT, yCJIyr)?

1) Orrpe.n:eJI51eTC51 OpraHH3aIJ;Heti CaMOCT051TeJIbHO;

30