Кривецкая Т.П._практикум

2)perJIaMeHTlipyeTcH MeTO,lUIqeCKlIMIi peKOMeH'[(aI(IIHMII ,[(JIH Pa3JIlIqHblX orpaCJIeH ,[(eHTeJIJ)HOCTH;

3)onpe,n:emreTcH B COOTBeTCTBHH C HaJIOrOBJ)IM 3aKOHo,n:a'reJIbCTBOM.

2.llTO HBmreTCH 06beKTOM OTHeCeHIIH 3arpaT npH n03aKa3HOM MeTO,n:e KaJILKYJIHPOBaHHSI Ce6eCTOHMOCTH rrpO.llyKIJ:HH (pa60T, yCJIyr)?

1)CTa,n:IIJl (nepe,n:eJI) TeXHOJIOrlIqeCKoro npoI,(ecca;

2)rrpo,n;yKT (pa6oTa, yCJIyra);

3)MeCTO B03HHKHOBeHHH 3aTpaT.

3.KaK rrpli CPOPMIIPOBaHliH cpaKTHqeCKOrr ce6ecToliMoCTH rrpo,n:yKI,(HIi (pa6oT, yCJIyr) CrrHCbIBaIDTCH 06m;eX03.sIHCTBeHHbIe pacxo,n:bI?

1)BKJIIOqaIDTCH B orrpe,n:eJIeHHOH ,n:OJIe B ce6ecToliMoCTb OT,n:eJIbHbIX BH,n:OB npo,[(yKnlIH (pa6oT, yCJIyr);

2)B nOJIHOH cyMMe crrHCbIBaIOTC.sI Ha CqeTa cpHHaHcoBblX pe3YJIbTaTOB;

3) B nOJIHOH C)'MMeBKJIlOqalOTCH B CTOHMOCTh He3aBepIIleHHoro npoH3Bo,n:cTBa.

4.KaK npH n03aKa3HOM MeTo,n:e KaJIbKYJIHpOBaHH.sI ce6ecToHMoCTH npo,n:yK[(HH B CHCTeMe CqeTOB 6y,n:eT OTpa1KaTbC.sI cnHcaHHe no HopMaTHBY o6m;enpoH3Bo,n:cTBeHHblX pacxo,n:oB?

1)ITo Kpe,[(HTy CqeTa «OcHoBHoe npOH3Bo,n:CTBO»;

2)no ,[(e6eTY cqera «06m;enpoH3Bo'[(cTBeHHhlepacxo,[(hI»;

3)no Kpe,n:HTy c"tJeTa «06m;enpoH3Bo,[(cTBeHHble pacxo,n:hI».

5.KaKOH K03CPCPHI.(HeHT B ynpaBJIeHqeCKOM y"tJeTe c"tJHTaeTC.sI nyqurnM npH pacnpe,[(eJIemIH 06m;enpoH3Bo,[(cTBeHHhlX pacxo,[(oB Ha 3aKa3?

1)<t>aKTHqeCKHe HaKJIa,[(HbIe pacxo,n;hI, ,[(eJIeHHhIe Ha cpaKTHllecKHH 060eM npOH3BO,[(CTBa;

2)nJIaHHpyeMble HaKJIa,n:HbIe paCXO,[(hI, ,[(eJIeHHhle Ha cpaKTHllecKHH 06beM

npoH3Bo,n:cTBa;

3) rrmumpyeMble HaKJIa,[(Hhle pacxo,[(bI, .n;eJIeHHhIe Ha nJIaHHpyeMbIH 06beM

npOH3Bo.n;CTBa.

6. KaK ocym;eCTBJIHeTCH Bb160p 6a3bI pacrrpe.n;eJIeHH.sI KOCBeHHblX pacxo.n;OB rrpH rr03aKa3HOM MeTO.n;e KaJIbKYJIHPOBaHHH ce6ecToHMoCTH rrpo):(yKllHH (pa6oT, yCJIyr)?

1)YCTaHaBJIHBaeTC.sI MHHCPHHOM P<t>;

2)corrraCOBhIBaeTC.sI C HaJIOrOBbIMH OpraHaMH;

3)onpe,[(emleTcH CaMOCTOHTeJIbHO npe,[(npH.sITHeM.

7.llTO .sIBJI.sIeTC.sI KaJIbKymrnHoHHOH e,lUIHHI.(eH?

1)BH,[( npo,l.l,yKTa Pa3HOH CTeneHH rOTOBHOCTH;

2)KOJIHlleCTBeHHhIH H3MepHTeJIb 06beKTa KaJIbKYJIllpOBaHHH;

3)TeXHOJIOrHlleCKHe onepaI,(HH no rrpoH3Bo.n;CTBY rrpo,n:yKUHH.

8.ITo3aKa3Hbm MeTO.n; Yllera 3arpaT H KaJIbKYJIHPOBaHH.sI rrpHMeIDIeTC.sI:

1)B MaCCOBblX H KpyrrHocepHHHblX rrpoH3Bo.n;CTBax;

2)Ha npOMhIIIlJIeHHblX rrpe,[(rrpHHTHHX C e,n:HHlft:{HbIM H MeJIKOCepHHHhIM

rrpoH3Bo,[(CTBOM;

3) B npOMbIlIIJIeHHblX H HenpOMbIIIlJIeHHblX opraHH3an:H.sIX, pa60TaIDIUHX rro CHCTeMe

3aKa30B.

9. Ou,eHKY B03BpaTHbIX OTXO,[(OB npHH.sITO ocym:eCTBJI.sITb O,[(HHM H3 CJIe'[(yrolllHX

MeTO,[(OB:

1)no CTOHMOCTH B03MO)KHOrO HCIIOJIJ)30BaHHH HJIH peaJIH3aUHH;

2)no HYJIeBOrr CTOHMOCTH;

3)Ha OCHOBe paCXO,[(OB Ha ,[(opa60TKY.

31

BonpOCbl

1. KaK o-rpa)l(aeTCa B ~eTe pe,n.aI<IJ;HOHHhIe pacxo,n.bl, eCJlH B Y'lleTHOH rrOJIHTHKe

H3,n.aTeJlbCTBa rrpHMeIDIeTca MeTO,n. KruIbKYJlHpoBaHHa «,lUIpeKT-KocT»?

2.Tho BKJIlO'llaeTCaB COCTaB rrpaMblX pe,n.aKl(HOHHbIX pacxo,n.oB?

3.lITO BKJIIO'llaeTCaB COCTaB KOCBeHHblX pe,n.aI<IJ;HOHHblX pacxo,n.oB?

4.KaK o-rpIDKaIOTca B ~eTe o6meH3,n.aTeJlbCKHe pacxo,n.bl, eCJlH B yqeTHOH rrOJlHTHKe H3,n.aTeJlbCTBa rrpHMeHaeTca MeTO,n. KaJIbKYJIHpOBaHmI «;:J:HpeKT-KocT»?

5.KaK <p0pMHpyeTcH ce6eCTOHMOCTb H3;:J:aTeJlbCKOH rrpo;:J:yKl(HH B CHCTeMe «JJ:HpeKT-

KOCT»?

32

TEMA 5. llOllPOIJ;ECCHLIH METO~ YlIETA 3ATPAT H KAJlhKYJIHPOBAHIDI CE6ECTOHMOCTH llPO~YKl(HH

IIpoCTOH MeTO,n; onpe,n;eJIJ.JeT paC"lJeT ce6ecTOHMocTH rrpo,n;yKUHH (pa60T, yCJIyr) rrYTeM pacrrpe,n;erreHlHI rrpSlMhIX rrpOH3Bo,n;CTBeHHhIX, 06m;errpoH3Bo,n;cTBeHHbIX, 06m;exo3SlHCTBeHHhIX H rrpo"lJHX 3aTpaT OT"lJeTHoro rrepHo,n;a Ha BblIIym;eHHYIO rrpo,n;YKuHIO (pa60TbI, yCJIym) B paBHhIX ,n;OJIHX.

TaKHM 06Pa30M, B Te"lJeHHe OT'IeTHOrOrrepHo,n;a rrpSlMhIe rrpoH3Bo,n;cTBeHHhle 3aTpaThI y-qHThIBaIOT no rrpHHSlTbIM B opraHH3aUHH CTaTbSlM H :meMeHTaM 3aTpaT, BH,[(aM ,[(eSlTerrhHOCTH H npH He06xo,[(HMOCTH rro rro'[(pa3,[(erreHHSlM (Y"lJaCTKaM, rrpOueccaM). 06II(enpOH3Bo'[(cTBeHHbIeH 06II(ex03sr:HCTBeHHble 3aTpaThI Y"lJHTbIBaIOT no CTaThSlM 3aTpaT H nO,l(pa3,l(erreHIDIM.

B KOHue OT'IeTHoro nepHo,n;a Bce HaKonrreHHhIe 3aTpaTbI ,l(errSlTC5l Ha KOITH"lJeCTBO H3,l(eITHH, rrpOH3Be,l(eHHblX 3a 3TOT nepHO,[(. B pe3yrrbTaTe nOITy-qaIOT cpe,[(HIOIO ce6eCTOHMOCTh e,l(HHHUbI rrpO,l(yKI.J;HH. IIpH paC"lJeTe ce6ecTOHMocTH pa60T (ycrryr) MO)KHO pacrrpe,l(err5lTb 3aTpaTbI nporrOpUHOHaIThHO CYMMaM peaITH3aUHH no BH,[(aM pa60T (ycrryr).

EcrrH rrpouecc npOH3BO,l(CTBa npO,[(yKUHH COCTOHT H3 HeCKorrbKHX TeXHOrrOrH'IeCKHX

Y'IaCTKOB (rrpoueccoB, nepe,l(eJIOB), TO H:a npaKTHKe HCnOJIb3yeTcSl rronepe'[(eJIbHhIHMeTO,l( Y"lJeTa 3aTpaT, TO eCTh BOCnOJIb30BaTbC5l BhlliIenpHBe,[(eHHOH: MeTO,[(HKOH: HeJIb3Sl. 3TO CBSl3aHO C TeM, "lJTO KOJIWIeCTBO rrOJIycpa6pHKaTOB Ka)K,n;oro rrepe,n;eJIa He COBrra,n;aeT C KOrrH'IeCTBOM rOTOBbIX H3,n;CJIHH. B CBSl3H C 3THM He06xo,n;HMO opraHI130BaTh YIJeT 3aTpaT H KOrrH'IeCTBO norrycpa6pHKaTOB no Ka)K,n;OMY nepe,n;eJIy.

MeTO,n; HCrrOJIb3yeTC5l B "lJepHOH H I.J;BeTHoH MeTaITJIyprm'I,XHMH'IeCKOHH TeKCTHJIhHOH

rrpOMbIIIIJIeHHOCTH, HecpTerrepepa60TKe H rrpOH3Bo,n;CTBe CTpOHMaTepHaITOB H ,[(p. 06'heKTOM KaIThKYJIHpOBaHH5l CTaHOBHTCH rrpo,n;yKT KIDK,n;oro 3aKOH'IeHHororrepe,n;eJIa, BKJIIOIJM H TaKHe rrepe,n;errbI, B KOTOPhIX o,n;HOBpeMeHHO rrorrY"lJaIOT HeCKOIThKO npo,n;yKTOB, 06'be,n;HHeHHbleno rrpH3HaKY O,n;HOPO,n;HOCTH Cblph51 H MaTepHaITOB, Bblpa60TKH Ha O,n;HOM H TOM )Ke 060py,n;OBaHHH, CrrO)KHOCTH rrpOH3BO,[(CTBa H o6pa6oTKH, O,[(HOPO.ll.HOCTH Ha3Ha"lJeHH5l H T . .ll..

CyII(HOCTJ) rronepe,n;eJIhHOrO MeTo,n;a COCTOHT B TOM, "lJTO rrpHMhIe 3aTpaThI Ha

rrpOH3BO,[(CTBO, HaIJHHM C rrO,l(rOTOBKH .ll.06hI'IHnOJIe3HhIX HCKorraeMhIX HITH 06pa60TKH

HCX0.ll.HOrO Cblpb5l H ,[(0 BhlIIYCKa KOHelflIOro npo,[(YKTa, y-qHThIBaIOTC5l He rro BH,[(aM. rrp0.ll.YKUHH, a B Ka)K,n;OM uexe (rrepe,n;eJIe, cpa3e, cra,n;HH).

B CB5l3H C 3THM ce6eCTOHMOCTb rrpo.n;yKUHH Ka)J():(oro nOCJIe,n;YIOm;ero uexa crraraeTC5l H3 rrpOH3Be.ll.eHHhIX HM 3aTpaT H ce6eCTOHMOCTH rrOJIycpa6pHKaTOB. Crre.ll.OBaTeIThHO 06'beKTOMY'IeTa3aTpaT 5lBJUleTC5l rrepe,n;err.

IIepe,n;eJI - "lJaCTh TeXHOJIOrH"lJeCKOrO rrpouecca, 3aKaH"lJHBaIOII(erOCH nOJIy-qeHHeM rOTOBoro rrorrycpa6pHKaTa, KOTOPbIH: MO)KeT 6bITb HarrpaBrreH B CJIe.ll.YIOII(HH: nepe.ll.crr HrrH rrpOJ(aH Ha CTOPOHY. Ha BbIXO.ll.e nocrrC.ll.HerO ncpc,l(crra HMeeM rOTOBYIO npO,n;YKUHIO.

QT06bI rrOBbICHTb aHaITHTH'IHOCTbpaCIJeTOB, 3aTpaTbI CbIpbH H MaTepHaJIOB B paCIJeTe Ha e,n;HHHUY npO.I()'KUHHY"lJHTbIBaIOTC5l OT,n;errhHO. B paMKax nepe,n;errOB y-qHTbIBaIOTC5l rrHIlIh

)l:06aBJIeHHLIe 3aTpaTLI - 3apa6oTHaH rrJIaTa pa6o'mx + o6merrpOH3BO)l:CTBeHHLIe paCXO)l:LI Ka)K)J.OrO H3 rrepe,!(eJIOB B ,n;orrOJIHeHHe K paHee rrOHeceHHbIM 3aTpaTaM. 3TO TaK

Ha3blBaeMM KaJIbKYJIHWf5l 3aTpaT rro CTa,n;HHM 06pa6oTKH.

MeTO.ll.HKa rrorrpO[(eCCHOro KaJIbKyrrHpoBaHIDI ce6eCTOHMOCTH BKJIIO"lJaeT:

1)paC"lJeT eJ(HHHU YCJIOBHO 3aKOH"lJeHHOH: rrpo,n;YKUHH;

2)paC'IeTce6ecTOHMocTH O.ll.HOH: YCJIOBHO 3aKOHIJeHHOH e.ll.HHHUbI rrpo,nyKlfHH;

3)pac'lCTHToroBoH ce6CCTOHMOCTH.

YcrrOBHbIe e,n;HHH[(bI - 3TO cyMMa H3,n;errHH: Ha"lJaTbIX H 3aKOH"lJCHHbIX B Te"lJeHHC

.ll.aHHOrO OT"lJeTHOrO rrepHo,n;a H KOJIH"lJeCTBa qaCTH"lJHO rOTOBhIX H3J(eJIHH:.

33

3A,l(AHIDI, BOllPOChI

TIpe,lJ;IIpIDITHe HMeeT ,lJ;Ba n:exa. B rrepBOM n:exe OCYIUeCTBJIHeTCH q,OpMOBKa (rrpeq,OpMa) 6YTbIJIOK, KOTOp:&Ie 3aTeM rrOCTYrralOT BO BTOPOH n:ex HX o6pa6oTKH, OTKY,lJ;a 3aTeM

rrocTyrrruoT Ha CKJIa,D; rOTOBOH rrpO,lJ;YKUHH,

TIo COCTOHHHIO Ha 01 OKTH6pH 20_ rO,lJ;a B He3aBeprneHHoM rrepe,lJ;eJIe q,OPMOBOqHOrO

n:exa OKa3aJIOCb e,lJ;HHHn:, CTOHMOCTh OCHOBHbIX MaTepHaJIOB B OCTaTKax He3aBeprneHHoro npOH3BO,lJ;CTBa - 4000 T:&IC. py6. ,1J;o6aBJIeHHble 3arpaT:&I - 1100 T:&IC. py6.

TIo ,lJ;aHHbIM 6yxraJITepCKOro yqera B oKTH6pe 6bIJIO oTnymeHo MaTepHaJIOB Ha o6mylO CYMMY 22 000 ThIC. py6. ,[{o6aBJIeHHbIe 3aTpaT:&I 3a OKTH6pb COCTaBHJIH: rrpHMble TpY,lJ;OB:&Ie 3aTpaTbI - 6000 TbIC. py6., o6merrpOH3BO,lJ;CTBeHHble paCXO,lJ;bI - 12 000 TbIC . py6.

Bce OCHOBHbIe MaTepHaJIbI ,lJ;JIH npOH3BO,lJ;CTBa H3,lJ;eJIHH BKJIIOqruoTCH B 3aTpaTbI B HaqaJIe rrpOH3BO,lJ;CTBa (rrepBbIll n:ex). ,[{o6aBJIeHHble 3aTpaTbI ocymeCTBJIHIOTCH paBHoMepHo B 060HX n:exax B TeqeHHe npOH3BO,lJ;CTBeHHoro n:HKJIa.

Tpe6yeTc»:

1. Orrpe,lJ;eJIHTb ce6ecToHMoCTb 3aKOHqeHHbIX o6pa6oTKoH rrpeq,opM H rrepe,lJ;aHHbIX H3 rrepBoro n:exa BO BTOPOH,

2.PaCCqHTaTb CTOHMOCTh He3aBeprneHHoro rrpoH3Bo,lJ;cTBa rrepBoro IJ,exa no COCTOHHHIO Ha 01 HOH6pH 20_ rO,lJ;a.

3.PaCqeTbI npoH3BecTH MeTO,lJ;OM FIFO H MeTO,lJ;OM ycpe,lJ;HeHIDI.

4.,[{aTb On:eHKY rronyqeHHbIM pe3YJIbTaraM.

BonpOCLI

1. f,lJ;e rrpHMeHHeTCH norrpon:ecCH:&IH MeTO,lJ; yqeTa 3aTpaT, ero OCHOBHbIe oco6eHHocTH?

2. f,lJ;e rrpHMeHHeTcH rrorrepe,lJ;eJIbHbll MeTO,lJ; yqera 3aTpaT, ero OCHOBH:&Ie oco6eHHocTH?

34

TEMA 6. HOPMATHBHLIH METO,lJ; yqETA 3ATPAT H KAJILKYJIHPOBAHHJI CEIiECTOHMOCTH llPO,lJ;YKI.(HH

B OCHOBe HopMaTIIBHoro MeTO)l;a JIe)l(aT TeXHlIqeCKII, TeXHOJIOrlIqeCKH H 3KOHOMHqeCKH 060cHoBaHHble· BeJIHq}fHbI 3aTpaT pa60qero BpeMeHH II MaTepHaJIbHbIX pecypcoB Ha e)l;HHH~y BbmycKaeMoIl np0)l;yK~ (oKroaHHbIX yCJIyr).

OCHOBHhIMH Tpe60BaHHHMH K yqeTY npOII3BO)l;CTBeHHhIX 3aTpaT HopMaTHBHbIM MeTO)l;OM 5IBJI5IeTC5I:

-COCTaBJIeHlIe HopMaTHBHbIX (nJIaHOBbIX) KarrbKyJI5I~HH )l;JUI KIDK,ll,oro H3)l;emf5I C yqeToM 1I3MeHeHHII HOpM 3aTpaT Ha HaqarrO OTqeTHOrO nepIIO)l;a;

-pro)l;eJI.bHbIH yqeT <paKTHqeCKHX npOII3BO)l;CTBeHHbIX 3aTpaT no HOPMaM H OTKJIOHeHHHM OT HOpM;

-yqeT 1I3MeHeHHII nJIaHOBOH ce6ecToHMoCTH H3)l;eJIIiH II OTpa)l(eHHe :nHX 1I3MeHeHHII

B HopMaTHBHbIX KarrhKyJUI~II5IX.

B pearrhHoIl )I(H3HH pro)l;eJIbHbIII yqeT <paKTHqeCKIiX npOII3BO)l;CTBeHHbIX 3aTpaT no HOPMaM II OTKJIOHeHII5IM OT HOpM Tpy)l;HO pearrH3yeM H3-3a CJIO)l(HOCTH opraHH3aUHH yqeTHbIX npOHeCCOB. IT03TOMY B TeqeHHe OTqeTHOrO neplIO)l;a np5IMble npOII3BO)l;CTBeHHble 3aTpaTbI OTpa)KaJOTC5I B yqeTe 6e3 pro)l;erreHH5I Ha HOPMbI H OTKJlOHeHII5I OT HOpM.

broOM )l;JI5I paCqeTa HopMamBHoIl (IIJlaHOBOH) ce6ecToHMoCTH 5IBIDIIOTC5I TeXHOJIOrHqeCKHH npoHecc H3rOTOBJIeHH5I H3)l;eJIII5I, MapmpYTHble, TeXHOJIoruqeCKHe KapThI, Be)l;OMOCTH pacxo)l;a MaTepHarroB, COCTaBJUIeMble Ha Ka)K)l;Oe H3rOTaBJIliBaeMOe H3)l;eJIHe. Ha OCHOBaHHH TapH<poB OnJIaTbI TpY)l;a, npHMeIDIeMblx B opraHH3a~HH, H PblHOqnOIl CTOHMOCTH MaTepmUIbHblx pecypcoB oCYIHeCTBJI5IeTC}l paCqeT HopMaTHBHoIl (nJlaHoBoIl) ce6ecTOHMocTH BhrnycKaeMoIl npO)l;YKHHH.

Ha OCHOBaHHH nJlaHa BbII1ycKa rOToBoIl npo)l;ymHH, TeXHOJIOfHqeCKHX npoueccoB H Be)l;OMOCTeIl pacxo)l;a MaTepIHuIOB <POPMHPYIOT JIHMHTbI pacxo)l;a MaTepHarroB )l;JI5I Ka)K)l;orO nO)l;pro)l;eJIeHH5I (uexa) Ha OTqeTHhrn nepHO)l; BpeMeHII. Becb oTnycK MaTepHaJIbHbIX pecypcoB B uexa oCYIHeCTBJI5IeTC5I Ha OCHOBaHHH JIllMHTOB. AHarrOrHqHbIM 06proOM )l;JUI KroK)J;oro IIo)J;pro)J;erreHH5I paCCqHTbmaeTC}l 06'.beMc06cTBeHHbIX TPY)l;OBbIX pecypcoB H yCJIyr CTOPOHHHX opraHH3aUHII, Heo6xo)l;HMbm )l;JI}l BbrnycKa 3aITJIaHHpOBaHHOrO KOJIHqeCTBa rOTOBoIl npo)l;yKHHH.

B TeqeHHe OTqeTHOrO nepHO)l;a BbII1YCK npO)l;yKUHH oCYIHeCTBJI}leTC}l no HopMaTHBHoIl (ITJlaHOBOIl) ce6ecToHMoCTH H OTpa)KaeTC}l B 6yxrarrTepcKoM yrreTe opraHH3aUHll.

YqeT <paKTHqeCKHX npOH3BO)l;CTBeHHbIX 3aTpaT B OTqeTHOM nepHO)l;e oCYIHeCTBJI}leTC}l no CTaTb}lM 3a:rpaT, BH)l;aM )l;e}lTeJIbHOCTH H nO)l;pro)l;eJIeHH}lM (yqacTKaM, uexaM). ITPHB5I3KH <paKTHqeCKHX 3aTpaT K e)l;HHHHaM BbrnycKaeMoIl npoJJ;yKHHH, KaK npaBHrrO, He npOHCXO)l;HT H3-3a TpY)l;oeMKOCTH yqeTHbIX npoueCCOB.

ll.JI}l OKOHqa:reJIbHoro paCqeTa <paKTlIqeCKOIl npOH3BO)l;CTBeHHOIl ce6eCTOHMOCTH onpe)l;eJUIeTC}l 06'beM 3aTpaT, OTHOC}lIHHIIC}l K He3aBepmeHHOMY npOH3B01J;CTBY· 06IHenpOH3BO)l;CTBeHHble H 06IHeX03}lIlCTBeHHbIe 3aTpaTbI YrrHTbIBaJOT no CTaTbHM 3aTpaT H nO)l;pro)l;eJIeHH}lM.

TaKHM 06proOM, Ha KOHeu OTqeTHOrO nepHO)l;a B opraHH3aUHH <popMHpyeTC}l np5IMM npOH3BO)l;CTBeHHM H 06m;enpOH3BO)J;CTBeHHM (06IHeX03mCTBeHHM) ce6eCTOHMOCTb no Ka)K)l;OMY nO)l;pro)l;erreHHIO (u;exy, yqaCTKY)·

Ha OCHOBaHliH paCqeTHbIX HopMaTHBOB H nOJIyqeHHbIX <paKTWrecKHx )l;aHHbIX onpe)l;eJI}leTC}l BeJIHrrHHa OTKJIOHeHHH <paKTlIqeCKOH ce6eCTOliMOCTli 01' HopMaTHBHOIl (nJIaHOBOIl) no Ka)K)l;OMY nO)l;pro)l;eJIeHIlIO (u;exy, yqacTKY). BeJIllqHHa OTKJIOHeHII5I, nplIxo)1;}llI(a}!{;}l Ha e)l;HHHHY npO)l;YKHIIH, onpe)l;eJI5IeTC5I nYTeM pacnpe)l;eJIeHH}l 06meIl CyMMhI OTKJIOHeHH5I Ha 06'beMBbII1ymeHHoIl B OTqeTHOM nepHO)l;e npOJJ;YKU;HH, nponopU;HOHarrbHO HopMaTHBHOH (nJIaHOBOH) ce6eCTOIiMOCTIi.

35

<paKTHlleCKruI Ce6eCTOHMOCTh e.n;HH~bI npO.n;YKD;HH HCqHCmleTCSI nYTeM npH6aBneHHSI K HOpMaTHBHOM (rrJIaHoBoM) Ce6eCTOHMOCTH HnH BbNeTa H3 aee BhISIBneHHhIX B OTqeTHOM rrepHo.n;e OTKJIOHeHHM. llonyqeHHnIe OTKJIOHeHHSI aHaJIH3HPYIOTCSI, H no pe3ynbTaTaM aHaJIH3a rrpH He06xo.n;HMOCTH BbIIIonHSIeTCSI H3MeHeHHe HopMaTHBHOM (rrJIaHOBOR) ce6eCTOHMOCTH BbIIIYCKaeMOll rrpo.n;yKUHH Ha CJIe,l{)'lOII(HRrrepHO.n;.

3.A)J;AHHH, BOnpOChI, TECThI

3a.r.aHRe 1. Y'IeT3aTpaT H BblnycKa IIpO~KU:HH no HopMaTHBHOH (nJIaHoBoii:)

ce6ecToHMoCTH

1. 000 «AflKOH» HaqaJIO BbIIIYCK HOBoH npo.n;YKD;HH «,D;HeTon». B oKTSI6pe 20_ ro.n;a

000 «AnKOI1» rrpOH3BeJIO H rrpo.n;aJIo 1000 IIITyK rrperrapaTa «,D;HeTOJI)} rro ueHe 55 py6., BKnlOqruI H,I:(C 10% (5000 py6.). HopMaTHBHruI ce6ecToHMoCTb O,[{Horo npenapaTa - 36 py6.,

4>aKTHqeCKruI ce6ecToHMoCTb -

2. B YQeTHO:H: nOJIIITHKe 000 «AflK011» .n;BH:>KeHHe rOTOBO:H: npo.n;yKUHH O'Ipa:>KaeTCSI no HopMaTHBHO:H: (nnaHOBO:H:) ce6ecToHMoCTH C Hcrronb30BaHHeM CqeTa 40 «BbIIIYCK rrpo.n;yKUHH (pa60T, yCJIyr)>>. CQeT npe.n;Ha3HaQeH .n;JUI 0606IIJ;eHHSI HH4>0pMaUHH 0 BbmYIIJ;eHHO:H: npo.n;yKUHH 3a OTqeTHblM nepHo,n;, a TaK:>Ke ,n;AA BbmBneHlUI oTKnOnenH:H: ci>aKTHQeCKO:H: npoH3Bo.n;cTBennO:H: ce6ecToHMoCTH 3TO:H: rrpo.n;yKI(HH OT HopMaTHBHO:H: (rrJIanOBO:H:) ce6ecToHMoCTH.

Tpe6yeTCH:

1.OTPa3HTb X03SI:H:CTBenHble onepaI(HH B )KypHaJIe perHCTpaI(HH X035lRCTBeHHbIX onepau:u:H: 3a OKT5I6pb MeCSII( 20J. (Ta6JIHua).

2.BhISIBHTb OTKnoneHHe 4>aKTHqeCKOM ce6ecToHMoCTH rrpo.n;yKI(HH OT rrJIaHOBO:H:

(nopMaTHBHoR) H OTpa3HTb B yqeTe.

3.Onpe.n;eJIHTb cPHHaHCOBbm pe3YJIbTaT (npH6bInb HJIII y6bITOK) OT npO)la:>KH nperrapaTa «)J.HeTon».

4.OTPa3HTb Ha T-CqeTax X03SIMcTBeHHble onepaUHH npe,n;rrpHSITHSI.

5.3aKpbITb CQeT 40 «BbIIIYCK rrpo.n;YKIIHH (pa60T, yCJIyr) >>.

)l(YPHaJl perUCl'paQuuX03HHCTBeHHbIX onepaQUH 000 «AmWH» 3a OKTH6pb 20_r.

1OrrplIXo)]'OBaHhl Ha CKJIa)], JIeKapCTBeHHhle rrperrapaThI «AHeTOTI» no HopMaTIlliHoil ce6ecToHMocur

2 O'rpa){(eHa BhIpytIKa OT npo)],IDKH nperrapaTa

«AHeTOJI»

.,

jHaTJ.HcJIeH HAC CBhlpyTJ.KH OT npo)],a){(H npenapara «}J;lIeTOJI»

4CmrcaHa <paKTWleCKaH ce6eCTOHMOCTh npenapaTa «AlIeTOJI»

5Crrl1CaHa HOpMaTl1BHan ce6eCTOHMOCTh npo)],aHHoro npenapaTa «)],l1eTOJI»

6Cnl1CaHO npeBhIllIeHl1e <paKTlf'IecKoil ce6eCT0l1MOCTl1 npenapaTa «)],l1eTOJI» Ha,ll, HOPMaTHBHoH(nJiaHOBoH)

7OTPa){(eH <pl1HaHCOBhIH pe3YJIhTaT np116hIJIh (y6hITOK) OT npo)],a){(lI rrperrapaTa «)1;lIeTOJI»

36

PeUlellUe 3aOa'lU lla T-c'lemax

3a)J,aHHe 2. H3BecTHa CJIe.n:YlOrn;aJI IiH'i>0pMaU;IDI0 3aTPaTax rrp5IMbIX MaTepliaJIOB:

Tpe6yeTcSI: onpe.n:eJIIfTb 'i>aKTIfl1ecKYlOu;eHy 3aKynKIi e.n:IiHIiU;hI MaTepliaJIa

3a)J,aHHe 3. B 20 1aro.n:y npe.n:npH5ITlie IfMeJIO cJIe.n:YlOullie OCTaTKIf Ha Cl1eTaX 3auaCOB (py6.):

ro.n:a IfMeJIH MeCTO CJIe.n:ylOrn;lie 3aTPaTbI (py6.):

400 000

220 000

330 000

1.Orrpe.n:eJIRTh ce6ecToRMoCTb npoli3Be,n;eHHoH rrpo,n;yKU;1i1i B 20 11 ro.n:y.

2.Orrpe,n;eJIIiTb ce6eCTOHMOCTb npo,n;aHHOH rrpo.n:YKU;RIi.

3a)J,aHHe 4. H3BecTHa cJIe,n;yrorn;aJI RH'i>opMau;ml0 TPy,n;OBbIX 3aTPaTax: 'i>aKTIil1eCKaJI CTaBKa OnJIaThI TPy,n;a - 250 py6. 3a l1ac; HopMaTIiBHaJI CTaBKa OnJIaTbI TPy.n:a - 248 py6. 3a l1ac. <l>aKTIil1eCKOe BpeM» pa60ThI Ha BbillOJIHeHlie 3aKa3a COCTaBRJIO - 40 l1aCOB,

HopMaTHBHoe BpeM» - 42 l1aca.

orrpe,n;eJIIiTh OTKJIOHeHlie o6rn;ee OTKJIOHeHlie rrp»Mhlx TPy,n;OBbIX 3aTPaT Ii no CTaBKe onJIaTbI TPy.n:a.

37

TeCT

1. HopMaTHBHblli MeTO,n: yqeTa 3aTpaT 6JIH)Ke Bcem cooTBeTcTByeT npHHU;HnaM

3ana,n:HOH: CHCTeMbl:

1) «CTaH,n:apT-KocT»;

2) Map)KHHaJIbHOH:;

3)«,n:HpeKT-KocT».

2.HOpMbI pacxo,n:a pecypcoB paccqJ{TbIBaJOTCH H YCTaHaBJIHBaJOTCH B npoH3Bo,n:cTBe:

1)Ha e,n:HHHU;Y npOH3BO,n:HMOH: npo.n:yKU;HH (pa60T, yCJIyr);

2)Ha e,n:HHHU;y TOJIbKO npo,n:aHHOH: npo,n:yKD;HH (pa60T, yCJIyr);

3)Ha e,n:HHHU;y pacxo.n:yeMoro pecypca.

3.OTKJIOHeHHe no aeHe HCnOJIb3yeMblx MaTepHaJIOB CBH,n:eTeJIbCTByeT:

1)0 ,n:onOJIHHTeJIbHOM oTnycKe MaTepHaJIOB B npoH3Bo,n:CTBO;

2)0 CJIy~Mx nop~H HJIH xmu;eHHH MaTepHaJIOB no MeCTaM B03HHKHOBeHHH 3aTpaT;

3)06 H3MeHeHHH YCJIOBHH 3aKynKH MaTepHaJIOB.

4.OTKJIOHeHHe no BpeMeHH pa60TbI cBH,n:eTeJIbCTByeT:

1)0 HeKBaJIHqmU;HpoBaHHocTH HCnOJIHHTeJIH;

2)06 H3MeHeHHH 06'beMaBbIIlYCKa npo,n:yKU;HH;

3)06 H3MeHeHHH TapmlmoH: ceTKH OnJIaTbI Tpy,n:a.

5.CHcTeMa «cTaH,n:apT-KocT» MO)l(eT HCnOJIb30BaTbCH:

1)npH n03aKa3HOM MeTo,n:e KaJIbKYJIHpOBaHHH ce6ecToHMoCTH;

2)npH npou;eccHoM MeTO,n:e KaJIbKYJIHPOBaHHH ce6ecToHMoCTH;

3)o,n:HoBpeMeHHo n. 1 H n. 2.

6.HH<pOPMaD;HoHHoe 06ecne~eHHe ynpaBJIeHHH no OTKJIOHeHHHM npH HopMaTHBHoM MeTo,n:e yqeTa ,n:OCTHraeTCH:

1),n:OKYMeHTHpOBaHHeM OTKJIOHeHHH <paKTHqeCKHX 3aTpaT OT HopMaTHBHbIX 3aTpaT;

2)YTBep)l(,n:eHHeM HOpM H HopMaTHBoB npHKa30M PYKoBO,n:HTeAA npe,n:npHHTHH;

3)cBoeBpeMeHHbIM npe,n:oCTaBJIeHHeM OTqeTOB MaTepHaJIbHO OTBeTCTBeHHbIMH JIHU;aMH no MeCTaM .fIX B03HHKHOBeHH5I.

7.Onpe,n:eJIHTb OTKJIOHeHHe (6JIarOnpHHTHoe HJIH He6JIarOnpHHTHoe) no u;eHe OCHOBHbIX MaTepHaJIOB. HopMaTHBHa5I u;eHa MaTepHaJIa 10 ,n:.e., a <paKTHqeCKM u;eHa 8,2 ,n:.e., 3aKynJIeHO - 1000 e,n:.

1)He6JIarOnpHHTHoe (H) - 200;

2)6JIarOnpH5ITHOe (1)) - 2000;

3)6JIarOnpH5ITHOe (£) - 1800.

8.OTKJIOHeHHe B CTOHMOCTH nOTpe6JIeHHbIX MaTepHaJIOB BCJIe,n:CTBHe BJIHHHHH <paKTopa «"UeHa» onpe,n:eAAeTC5I no <p0pMYJIe:

1)<DaKTHqeCKOe KOJIHqeCTBO nOTpe6JIeHHbIX MaTepHaJIOB x (<DaKTHqeCKM IJ,eHa

MaTepHaJIOB - I1JIaHOBM IJ,eHa MaTepHaJIOB);

2)I1JIaHOBOe KOJIH~eCTBO nOTpe6JIeHHbIX MaTepHaJIOB x (<DaKTH~ecKM u;eHa MaTepHaJIOB - I1JIaHOBM aeHa MaTepHaJIOB);

3)HeT BepHoro OTBeTa.

BonpocLI

1.B ~eM 3aKJIlOqalOTCH OCHOBHble oc06eHHocTH HopMaTHBHoro MeTo,n:a yqeTa 3aTpaT?

2.B qeM 3aKJIIOQaeTCH OCHOBHoe OTJIHqJ{e CHCTeMbI «cTaH,n:apT-KocT» H HopMaTHBHoro

MeTo,n:a yqeTa 3aTpaT?

3.OXapaKTepH3YHTe OpraHH3aIJ,HOHHble npe,n:nocbllKH HCnOJIb30BaHHH HopMaTHBHoro MeTo,n:a yqeTa 3aTpaT.

4.OnHIIIHTe npoIJ,e.n:ypy <paKTOpHoro aHaJIH3a OTKJIOHeHHH.

5.OnHIIlHTe npHMeHeHHe HopMaTHBHoro MeTo,n:a B CHCTeMe CqeTOB 6yxraJITepCKOro

yqeTa.

38

TEMA 7. GIO,lJ:)KETHOE TIJIAHHPOBAHHE H KOHTPOJIh

B YCJIOBIDIX pa3BHTIUI PbIHOqHbIX OTROIIIeHHii 61O.n;)I(eTHpOBaRHe jffiJUleTCH HeOTbeMJIeMOH qaCTblO KpaTKOCpOqROrO H .n;oJIrOCpOqROrO nJIaHHpOBaHHH POCCHiiCKHX H 3arra,ruIbIX KOMnaHHR. Pa3JIHtffibIe BH.n;bI .n:eSlTeJIf,HOCTH rrpe.n:rrpHSITIDI Ha rrpe.n:cT05IIUHH OTqeTHbIH nepHO.n; .n:OJl)I<Hbl KOOP.lJ:HHHpoBa:rbcH nYTeM no.n;rOTOBKH KOHKpeTHbIX nporpaMM. 3TH npOrpaMMbI Ha3bmaIOTCH 61O.n:)I(eTOM (CMeTOii).

I1HCTHTYT .n;HIIJIOMHPOBaHHbIX 6yxraJITepOB 110 YllpaBJIeHqeCKOMY yqeTY CIllA onpe.n;eJIHJI 6IO.n;)I(eT cJIe.n;YIOIl(HM 06Pa30M: <<1;IO.n;)I(e1' - 3TO KOJIHqeCTBeHHbIH rrJIaH B

.n;eHe)I(HOM Bblpa)I(eHHH, 1I0.n;roTOBJIeHHbrn H npHHHTblii .n;o onpe.n;eJIeHHOrO nepHo.n;a BpeMeHH, 06blqHO nOKa3bmaIOIl(HR nJIaHHpyeMyro BeJIHqIfHY .n;oxo.n;a, K01'OPaH.n;OJI)I(Ha 6bITb

.n;oc1'HrHYTa,H (mul:) pacxo.n;bl, KOTopble .n;OJI)I(HbI 6blTb 1I0HeceHbI B TeqeHHe 3Toro lIepHo.n;a, H KarrHTaJI, KOTOPbIH He06xo.n;HMO npHBJIe% .n;JIH .n;OCTIDKemrn .n;aHHoii l(eJIH».

I1pol(e.n;ypa 6IO.n;)I(eTHpOBaHHH HBJIHeTCH HOPMOii .n;JIH JII060ii KOMllaHHH B pa3BHTbIX cTpaHax MHpa H B nOCJIe.n;HHe ro.n;bI Y)I(e CTaHOBHTCH HOPMOH B POCCHH.

blO.n:)I(eTbI MoryT COCTaBJIHTbCH KaK B n:eJIOM 110 IIpe,n;rrpHHTHIO, TaK H 110 OT,n;eJIhHhIM ee CrpYKTypHbIM rro.n:pa3,n;eJIeHHSIM (n:eHrpaM oTBeTcTBeHHocTH). 06'bCKThl6IO.n;)I(C1'HPOBaHHH3TO cerMeHTbl npe.n;npHHHMaTeJIbCKOii .n;eHTeJIbHOCTH, 110 KOTOPbIM Be.n;YTcH nJIaHHpOBaHHe, YQeT, aHaJIlI3 H KOHTPOJIb HCnOJIHeHHH 61O.n;)l(CTOB.

BIO.n;)I(eThI MorYT COC1'aBJIHTbCH:B HH.lJ:HBH.n;YaJIbHbIX H cepliii:HbIX npoH3Bo.n;CTBax - no 3aKa3aM, npOeKTaM, cepHHM H T. n.; B MaCCOBbIX npoH3Bo,n;cTBax - no npol(eccaM H nepe.n;eJIaM;B c!J>epe yCJIyr - no OT,n;eJIbHbIM BH,n;aM ,n;eHTeJIbHOCTH H 1'. .n;.

TIepHo,n; COCTaBJIeHHH 61O.n;)I(eTOB - OT O.lJ:Horo ro,n;a .n;o .n;eCHTH JIeT H 60JIee. O.n;HaKo B 60JlbillHHCTBe poccHiicKHX npe.n;npHHTHii B CBH3H C HeCTa6HJIbHOii 3KOHOMHQeCKOii cHTYal(Heii B cTpaHe CpOKH 6IO.n;)I(eTHpOBaHHH cYIl(eCTBeHHo HH)I(e, qeM B crpaHax C Pa3BHTOii PbIHOqHoii 3KOHOMHKOii.

HayqnbIll no.n:xo.n; K COCTaBJIeHHIO CMeTI,I (nJIaHa) npHBo.n;HT K COmaCOBaHHOCTH

.n;eifcTBHii H B3aHMOOTHOIIIeHHH Me)I(.lJ:Y HCnOJIHHTeJIHMH, onpe.n;eJIHeT n.eHTpbI OTBeTCTBeHHOCTH ([(0), l(eHTpbI 3arpaT. A TaK)I(C BbJjffiJIHeT CJIa6bIC 3BCHMI B OpraHH3an:HoHHoii CrpyKTYPC npe.n;npHHTHH H T . .n;. BIO.n;)I(eT HBJIHeTCH OCHOBOii .n;JIH oueHKH BbIIIOJIHeHHH nJIaHa n.eHrpaMH OTBeTCTBCHHOCTH.

B COCTaBJIeHHH 6IO.n;)I(eTOB npHHHMalOT Henocpe.n;cTBeHHoe yqacTHe PYKOBo.n;HTeJIH npe.n;nplUITHH H MeHe,n;)I(epbI pa3JIHWOrO ypOBHH.

COCTaBJIeHHe 61O.lJ:)I(eToB HanpaBJIeHO Ha pemeHHe CJIe.n;YIOIl(HX 3a.n;aq:

-nOMOIl(h B nJIaHHpOBaHHH e)I(Cro.n;HbIX onepaUHH;

-KOOp.n;HHal(HH .n;eHTeJIhHOCTH Pa3JlliWhIX C1'PYKTYPHhIX no.n;pa3.n;eJIeHHH (l(eHTpOB

oTBeTcTBeHHoc1'H);

-.n.OBc.n;eHHe nJIaHOB .n.o PYKoBo,n;HTeJIeii l(eHrpoB OTBeTCTBeHHOC1'H;

-MOTHBan.HH ,n;eHTeJIbHOCTH PYKoBo.n;HTeJIeii n.eHrpOB OTBeTCTBeHHocrn;

-KOHrpOJIb H Ol(eHKa KaQeCTBa 6IO,n;)I(eTa Ha OCHOBe aHaJIH3a ero BhIIIOJIHeHIDI;

-ynpaBJIeHHe npoH3Bo.n;CTBOM H .n;pyrHe.

B 61O,Z:()I(eTax 06H3aTeJIhHO conOCTaBJIHIOTCH nJIaHOBhle H !J>aKTHqeCKHC .n;aHHhIC, a TaK)Ke co.n;ep)I(HTCH HHtPopMal(HH .n;JIH npHHHTHH CnCl(H!J>IfqeCKHX yrrpaBJIeHqeCKHX peIIIeHHii (HarrpHMep, .n;JIH CVP-npoeKTHpoBaHHH) H .n;pyrHX. Bcc pa3pa6aThmaeMbIe Ha npe.n;npHHTHHX 61O,Z:()I(eTbI MorYT 6bl1'h 6b1CTPO copHeHTHpOBaHbI K MeH5J.1OIl(eMycH 06'beMYnpOll3Bo,Z:(cTBa (npo'z:(a)K)npo.n;yKl(HH (pa60T, YCJIyr), CHTyauHH Ha pbIHKe.

Pa601'a no nOC1'aHOBKC aB1'OMa1'H3HpoBaHHoii CHC1'eMhl 61O,Z:()Ke1'HpOBaHHH Ha npe,Z:(npIDITH:HX BKmoQaCT CJIC.n;YIOIl(HC OCHOBHhIe 3TarrhI:

31'an 1. KOMnJIeKCHaH .n;HaTHOC1'HKa cym;ec1'BYIOIl(eH CHCTeMbl ynpaBJIeHH5J. H pa3pa60TKa 1'eXHHQeCKOrO3MaHHH Ha CHCTeMY 61O.n;)I(eTHpOBaHH5J..

39

3Tan 2. TIpoeKTHpoBaHHe CHCTeMbI 6IO)J;:>KeTHpoBamrn.

3Tan 3. BHe,LJ;peHHe aBTOMaTH3HpoBaHHoH CHCTeMbI 6IO,LJ;)J(eTHpoBaHHSI Ha rrpe,n;- npHSITHH.

3Tarr 4. CorrpOBo)J(,Ll;eHHe 3KcrrnyaTaU;HH CHCTeMbl.

POCcHHcKHe aBToMaTH3HpOBaHHble CHCTeMbI 6IO,LJ;)I(eTHpOBaHHSI: «CeMepKa» DIO,LJ;)I(eTHpOBaHHe - 1.1; «HHTarreB»; ALVA; «1 C: I1pe,ZlrrpHSITHe 8.0»; «HHTerparr».

3arra,ZlHbIe aBTOMaTH3HpOBaHHbIe CHCTeMbI 6IO,Zl)l(eTHpOBaHHSI: Oracle Financial Analyzer (OFA); Hyperion Pillar; Adaytum e.Planning; EPS Prophix Budgets MEPS Prophix Enterprise; Comshare MPC; Active Planner (ERA Budgeting); BPlan; BusinessBuilder PlanDesigner; Oracle Hyperion Planning.

TaKMM 06Pa30M, rrOCTaHOBKa aBTOMaTM3MpoBaHHoH CHCTeMbI 6IO,Zl)!(eTMpOBaHMSI ,LJ;aeT B03MO:>KHOCTb pernaTb n;enbili KOMnneKC BonpocoB, aKTYanbHbIX B HaCT05Im:ee BpeM5I )ln5I pOCCMHCKHX rrpe,LJ;npMHTMH Bcex CPOpM co6cTBeHHocTM MO1paCJIeH.

3A,IJ;AHIDI, BOTIPOCLI, TEeTLI

3a,LJ;aOHe 1. I1MeeTcSI CJIe,ZlyIOm:aSI MHCPOPMa.JJ;MSI 0 BbmycKe npo~UMM npe)lnpmITMeM B OTqeTHOM nepHo,ne:

nnaHoBhIH 06'beMBhmycKa npo,nYKUHH - 10 000 e,Zl. cpaKTHqeCKrrll: 06'bCMBhmYCKa rrp0,LJ;yl<D;MM - 9000 e)l;.

Y,neJIhHbIe HopMaTMBHhIe npHMhIe MaTepMaJIhHhIe 3aTpaThI COCTaBMnH 40 py6. <DaKTM'1eCKMenpHMhle 3aTpaTbl MaTepHaJlOB 342 000 py6.

Tpe6yeTc»:

1.Onpe,LJ;enHTh OTKJIOHeHMe OT rH6Koro 6IO)l;)I(eTa no npSIMhIM 3aTpaTaM MaTepHaJIOB.

2.)J;aTh ou;eHKy.

Ta6JIHn;a 2

HCXOARaH HH(j)opManHH 0 3anacax MaTepHaJIOB

Tpe6yeTcH:

1.CocTaBHTb 6IO)l;)I(eT nOTpe6HoCTH (3aKyrroK) MaTepHarroB.

2.)J;aTh On;eHJ<y.

40