Кривецкая Т.П._практикум

3a,D;aHHe 3. KOMIUlHlHI «AJIh<l>A» OT,D;3Ba5I OTqeT ce6e B TOM, qTO ee rrepCrreKTHBbI Ha

pblHKe B rrpe,D;CT051m.eM rO,D;Y HeOrrpe,Z:(eJIeHHbI, rrO,Z:(rOTOBHJIa rrpOrH03bI CMeTHOH rrpH6bIDH ,Z:(J151 YPOBHeH rrpOH3BO,D;CTBa B 90%, 100%, 105% (m6mu.J;a).

nln

611Toro 3aTPaT llPJ1EhIJIb

Ha rrpaKTHKe ,Z:(eJIa KOMrraHIDi 6bIDH em.e xy)l(e, qeM rrpe,D;rrOJIaranocb. BblpyqKa OT

rrpo,D;a)I(H COCTaBHJIa B HaTypanbHblx e,D;HHHI.J;ax 37 500 e,D;HHHU rrpO,D;YKUHH. B Ta6naue HH)Ke rrpHBe,n;eHbI IPaKTHqeCKHe ,D;aHHble 0 pe3YJIbTaTax pa60TbI KOMrraHHH «AJIh<l>A».

OCHOBHble nOKa3aTeJIH ,lJ,eHTeJlbHOCTH KOMnaRHH <<AJIb<flA» B OT'leTHOMnepHO,lJ,e

(~. e.)

6HToro 3aTpaT llPMEbJJlb

.n:orrOJIHHTeJIhHM HHIPOPMaIJ;H51:

- DIO,D;)KeTHM (rrJIaHOBa51) ueHa rrpO,D;a)l(H - 30 ,D;. e. 3a e,D;MHMUY·

-Bce npOH3Be,lJ;eHHhIe H3,D;eJIH51 npO,lJ;aHbI.

-I10CT051HHa51 qaCTb 61O,Z:()l(eTHbIX 3aTpaT COXpaH51eTC51 HeM3MeHHOH ,D;JI51 Bcex ypoBHeH

rrpoM3Bo,D;CTBa.

Tpe6yeTCSI:

1. I1o,D;rOTOBMTb rO,D;OBOH: OTqeT, rrOKa3blBaIOIIl.MH rM6KYlO cMeTY ,D;JI5l <l>aKTaqeCKOrO ypOBH51 rrpoM3Bo.n;cTBa, IPaKmqeCKHe pe3YJIbTaTbI H OTKJ]OHeHH51 no Ka)K,lJ;OMY rrYHKry ,Z:(OXO,Z:(OB H paCXO,D;OB.

2. I13Yq1fTb OTKJ10Hemrn B pa3Mepe 2000 ,Z:(.e. H 6oJIee.

3. I1poaHanH3HpoBaTb rrpHqHHbI B03HHKillMX OTKJIOHeHHH.

4. ,D;aTb oueHKY OTKJIOHeHHH M YKa3aTb B03MO)KHbIe ,Z:(eHcTBH51 PYKOBO,D;CTBa B 3TOM cJIyqae.

41

BorrpOCbl

1. B qeM COCTOXT OCHOBHble 3a;:J:aqH 6ro,r:pKeTHoro IIJIaHHPOBaHIUI?

2. KaKHe 6W,L()I(eTbI BX01VIT B COCTaB orrepaTHBHoro (orrepaU;HoHHoro) 6W,1l)KeTa

rrpe.zwpIDITHR?

3.KaKHe 6w,L()I(eTbI BXO,URT B COCTaB qmHaHcoBoro 6w,L()I(eTa rrpe,L(rrpHRTIDI?

4.B qeM COCTOHT pa3JIHqJle Me)l(,L(Y rH6KHM H CTaTHqeCKHM 61O,L()I(eToM?

5.TIo KaKHM rrOKa3aTelliIM H ,L(JIR qero He06xo,L(HMO paCCqRTbIBaTb rH6KHH 61O,L()I(eT?

6.KaKHe <i>aKTOpbI BJIHRIOT Ha BhIIIOJIHeHHe rrJIaHa orrepaU;HOHHOH: rrpH6bIDH?

TeCT

1. KaKOH: H3 TeKYIQIIX 6w,L()I(eTOB SIBJIReTCSI OTrrpaBHOH: TOqKOH: B rrpou;ecce pa3pa60TKH

06ru;ero 6W,L()l{eTa rrpe,L(rrpHRTHR?

1)nW,L()l{eT yrrpaBJIeHqeCKRX paCXo,L(OB;

2)61O,L()I(eT rrpo,L(a)l{;

3)61O,L()I(eT rrpOH3Bo,L(CTBa.

2.,[{JIR BbIIIOJIHeHIUI rrJIaHa rrpOH3BO,L(CTBa rrp0,L(YKU;HH B 6y):(YmeM OTqeTHOM rrepHO,L(e ,L(eTaJIH3HpOBaHHaSI cxeMa rrpe,L(rrOJIaraeMbIX rrpOH3B0,1l,CTBeHHbIX 3aTpaT, OTJIHqHbIX OT rrpSIMbIX MaTepHaJIbHhIX 3aTpaT H rrpRMhIX TpY,L(OBhIX 3aTpaT, RBJIReTCSI:

1)6IO,L()l{eTOM 06ID;errpOH3BO,L(CTBeHHhIX paCXO,L(OB;

2)6W,L()l{eTOM KOMMepqeCKHX paCXO,L(OB;

3)61O,L()l{eTOM KarrHTaJIbHbIX 3aTpaT.

3.ITepHO,L( rrnaHHpOBaHml- :no:

1)BpeMeHHOH: HHTepBaJI, B TeqeHHe KOToporo COCTaBJIRIOTCSI H peaJIH3ywTCSI rrJIaHbI;

2)BpeMeHHOH: HHTepBaJI, B TeqeHHe KOToporo MeHe,L()l{epbI rrpe)1;rrpHSITHSI COCTaBJIRIOT H COrJIaCOBbIBaIOT rrJIaHbI;

3)BpeMeHHOH: HHTepBaJI ,L(JISI rrO,L(rOTOBKH rrpoeKTa 6aJIaHCa rrpe)1;IIpIDITHSI.

4.naJIaHCOBOe ypaBHeHHe 3arraCOB HMeeT cJIe,L(YIOID;HH: BIl,L(:

1)3arracbI Ha HaqarrO rrepHO,L(a + 3arracbI Ha KOHeu; rrepHO,L(a = BbI6bITHe 3arraCOB B TCqeHHe rrepHO)1;a + I10cTyrrJIeHHe 3arraCOB B TeqeHHe rrepHO,L(a;

2)3arracbI Ha HaqarrO rrepHO,L(a + I10cTyrrJIeHHe 3arraCOB B TeqeHHe rrepHO,L(a = BbI6bITHe 3arraCOB B TeqeHHe rrepHo)1;a - 3arracbI Ha KOHen; rrepHO,L(a;

3)3arracbI Ha HaqaJIO rrepllo,L(a + I10cTyrrJIeHHe 3arraCOB B TeqeHlle rrepHO,L(a = BbI6hITHe 3arraCOB B TeqeHlle rrepHO,L(a + 3arracbI Ha KOHeu; rrepHO,L(a.

5.KOHeqHOe CaJlb,L(O MO)l{eT 6bITb OTpHn;aTeJIbHbIM:

1)B 6W,L()l(eTe ,L(BH)l(eHHSI ,L(eHe)l{HbIX cpencTB;

2)B 6w,L()l{eTe ,L(OXO,L(OB H paCXO,L(OB;

3)B 61O,L()l{eTe MaTepHaJIbHbIX 3aTpaT.

42

CllHCOK JIHTEPATYPhI

OCH06HllR llumepamypa

1. KOHu;erruml pa3BH1IDI 6yxraJITepCKOro yqeTa B POCCHHCKOH <1>e'[(epal(HH Ha cpe,[(Hecpo~lHyro rrepcrreKTHBy. O.n;o6peHa rrpHKa30M MHHqJHHa P<l> OT 1 momI 2004 r. NQ 180.

2.IlporpaMMa pe<popMHpOBaHmI 6yxraJITepCKOro yqeTa B COOTBeTCTBHH C Me)l(.[(YHapo,[(HbIMH CTaH,[(apTaMH <pHHaHcoBoH OrqeTHOCTH, YTBep)I(.[(eHHruI rrOCTaHOBJIeHHeM IlpaBHTeJIbcTBa P<1> OT 6 MapTa 1998 r. NQ 283.

3.ITJIaH CqeTOB 6yxraJITepCKOro ~eTa <pHHaHcoBo-X03HHcTBeHHoH .n;eHTeJIbHOCTH opraHH3al(HH. IIpHKa3 MHHllmHa P<l> OT 31.10.2000 r. NQ 94H.

4.IIpHKa3 MHH3KOHOMPa3BHTHH POCCHH OT 11.03.2002 r. NQ 63 «0 C03,naHHH 3KcnepTHo-KOHcYJIbTaTHBHoro COBeTa no BOnpOCaM ynpaBJIeHqeCKOrO yqeTa».

5. Baxpyzuwla M A. EyxraJITepCKHH ynpaBJIeHqeCKHH yqeT: yqe6HHK.n;M BY30B. - M. : OMera-fl; BbIcmruI IIIKOJIa, 2010.

BBe,[(eHHe B yrrpaBJIeuqecKHH rrpoH3Bo'[(cTBeHHbIHyqeT : yqe6Hoe rroc06He

H.,l.{. 3pHamBHJIH. - M. : AY,[(HT; IOHI1TI1, 2004.

8.,l.{pYPH K. YrrpaBJIeHqeCKHH H rrpoH3Bo,[(cTBeHHbIH yqeT. - M. : IOHl1Tl1, 2005.

9.Heaut/(eeull B. E. EyxraJITepCKHH yrrpaBJIeHqeCKHH yqeT. - M. : MarHCTp, 2008.

10.Ka3aKOea H. A. YrrpaBJIeHqeCKHH aHaJIH3 H ,[(HarHOCTHKa rrpe.nrrpHHHMaTeJIbCKOH ,[(e5ITeJIbHOCTH : ~e6Hoe rroco6He. - M. : <1>IffiaHcbI H CTanICTHKa, 2009.

11.KOHopaKoe H II., HeaHoea M A. EyxraJITepCKHH yrrpaBJIeHqeCKHH yqeT : yqe6HOe

rroc06He. - M. : llH<1>PA-M, 2008.

12.Kpueel1KaH T. II. EyxraJITepCKHH yrrpaBJIeHqeCKHH yqeT: yqe6HOe noc06He. - M. : fOY BIIO «P3A HM. f. B. IlrreXaHOBa», 2010.

13.JIumeaK E. r Pa3pa60TKa yrrpaBJIeHqeCKOrO pemeHH5I : yqe6HHK. - M. : ,n:eJIo,

2004.

14.HUKOJlaeea 0. E., WuwKoea T B. YrrpaBJIeHqeCKHH yqeT. - M. : YPCC, 2008.

15.IlQJluU B. <P. YqeT H3,[(epJKeK H ,[(OXO.n;OB C3JIeMeHTaMH <pHHaHCOBOrO yqeTa. - M. :

I1H<1>PA-M,2009.

16. WepeMem A. ,l.(., HUKollaeea 0. E., IloJlHKoea C. H. H ,[(p. YrrpaBJIeHqeCKHH yqeT : yqe6HHK I no,[( pe,[(. A. ,n:. lliepeMeTa. - M. : I1H<1>PA-M, 2009.

/(onOllHUmeJlbHllR llumepamypa

1. EaKaHoe M H., qepHoe B. A. YnpaBJIeHqecKIlli yqeT. ToproBruI KaJIbKyJl5ID;mI : yqe6Hoe rroco5He. - M. : IOHilTI1-,n:AHA, 2008.

2.BaKYlleHKo T r., <PoMuHa JJ. <P. AHarrH3 6yxrarrTepcKoH (<pHHaHCOBOH) OTqeTHOCTH ,[(AA rrpIffi5ITH5I ynpaBJIeuqecKHx pemeHHH. - CTI6. : fEPM, 2008.

3.rllywKoe H. K EyxraJITepCKHH, HaJIOroBbIH, IPHHaHCOBbIH H yrrpaBJIeWIeCKHH yqeT

Ha cOBpeMeHHoM npe.nrrpH5ITHH. - M. : KHoPyc, 2007.

4. HeawKeeulI 0. B. YnpaBJIeWIeCKHH yqeT H aHaJIH3 B P03HHqHOH TOprOBJIe o,[(e)l(.[(OH.

-M. : l1H<l>PA-M, 2010.

3.Kapnoea T II. YnpaBJIeHqeCKHH yqeT : yqe6HHK'[(AABY30B. - M. : IOHilTI1, 2007.

4.Ka3aKoea H A. YnpaBJIeHqeCKHH aHaJIH3 B Pa3JIHqubIX oTpaCJI5IX : yqe6Hoe

noc06He. - M. : I1H<l>PA-M, 2011.

5. Kepw.we B. 3. YnpaBJIeHQeCKHH yqeT: yqe6HHK. - M. : MapKeTHHf, 2005.

43