Kalkulirovanie

E nwere ọtụtụ ihe na-eduga na mkpa ka ngụkọta oge na-akwụ ụgwọ nke enterprise, dị ka na ngụkọta oge nke ndị na-eri ngwongwo arụpụtara na ọrụ sụgharịrị. Ọ-enye gị ohere n'ụzọ ziri ezi soro data banyere ya expenses site ụdị na -eri ihe. Ndị dị otú ahụ na-eri ajụjụ na ngụkọta oge nke ndị na-eri mkpa n'ihi na e guzobere nke ajụjụ na ego akuko, arụmọrụ nwale na n'ihu atụmatụ. Dị ka ndị na-eri-mmekọ amalite ya ngwaahịa akara na ịnye ọnụahịa.

Kalkulirovanie rụrụ site ọtụtụ ụzọ.

Usoro na-eri usoro

Ọ na-eji tumadi na ụlọ ọrụ na-aga n'ihu ime. Ọ dị oké mkpa iburu n'uche na-akwụ ụgwọ na ụlọ ọrụ ndị na-amị n'ji ngwongwo, na izute ndị na-esonụ ibiere:

• nkịtị e ji mara nke ngwaahịa;
• obere oge nke mmepụta okirikiri;
• mmachi nso nke ngwaahịa;
• obere ichekwa ọkara okokụre ngwaahịa, na-arụ ọrụ na-aga n'ihu ma ọ bụ zuru ezu na-anọghị.

Nke a na usoro bụ magburu onwe iga ụlọ ọrụ, ike na Ngwuputa ọrụ. The isi criterion nke ngwa - ikpeazụ ngwaahịa. On dị otú ahụ osisi na-eji a mfe usoro nke ngụkọta oge - onye-nzọụkwụ. Cost kwa unit nke mmepụta gbakọọ nkerisi ngụkọta mmepụta-akwụ ụgwọ n'ihi na a nyere oge site ngụkọta ọnụ ọgụgụ nke nkeji.

Poperedelny usoro

Ndị dị otú ahụ a ngụkọta oge nke ndị na-eri na-eji ebe n'oge usoro okirikiri ngwaahịa-ata ọtụtụ nkebi nke mmepụta. N'ihi na ndị dị otú ahụ oru nnukwu ego e ji mara intermediates, ya mere, na mkpebi siri ike na-eri na-emepụta ọ bụla ogbo nke usoro okirikiri. The ihe-aza ajụjụ, na nke a, a iche iche redistribution nke na-eri nke mmepụta.

omenala na usoro

Mee ka ịdekọ na-akwụ ụgwọ maka a unit ma ọ bụ usoro mmepụta. Ọtụtụ mgbe eji na ụlọ ọrụ, nke na-emepụta pụrụ iche ngwaahịa na pụrụ iche iwu. Ọ bụ ihe e ji mara nke ajụjụ na nnukwu ugbo elu, shipbuilding, igwe-ewu nchegbu, na obere obere - na imewe nke ngwá ụlọ, mpempe ngwongwo ma ọ bụ ndokwa nke ụfọdụ ụdị ọrụ.

Mgbe ịgbakọ kpọmkwem na-akwụ ụgwọ ndị metụtara isiokwu ụfọdụ ngwongwo (iwu), na anọ na-akwụ ụgwọ na-ekenyela na iwu nke ike na-ekesa udu. A dịgasị iche iche pozakaznogo ụdị ngụkọta oge bụ ọtọ (partionny) usoro. Ọ na-eji ajụjụ maka mmepụta-akwụ ụgwọ, nke a na-agbala dị ka ihe iji na mmepụta usoro na-aga ebe ọtụtụ arụmọrụ (mmepụta nzọụkwụ).

ọtọ usoro

Ji ụlọ ọrụ na-amị nnukwu nso nke ngwongwo. Ya kachasi mkpa idu ke eziokwu na ngụkọta oge a rụrụ na a kpọmkwem ruru nke na-eri na ọrụ rụrụ ugbu a.

Cost Accounting emepụta akwụkwọ ofu ụdị, na-akpọ ngụkọta oge. The usoro nke ịgbakọ akwụkwọ ma na-akpọ na-eri ngụkọta oge.

Na nke a ngụkọta oge, ihe niile na-eri niile metere ihe enterprise ekewa iche iche mmiri, a na-akpọ ngụkọta oge isiokwu. Ọ mgbe niile nwere a ngụkọta oge unit, nke bụ isiokwu nke unu na gbakọọ na-akwụ ụgwọ. The ihe nke ngụkọta oge pụrụ ịbụ ngwaahịa-metụtara ngwaahịa ma ọ bụ ọrụ.

Efu isiokwu na ọ fọrọ nke nta niile osisi nke otu ụdị:

1. Raw ihe nọrọ na mmepụta.
2. Zụrụ n'aka-atọ ndị ọzọ mmiri ma ọ bụ ọkara okokụre ngwaahịa.
3. Energy na mmanụ ụgbọala.
4. Recyclable n'efu.
5. Ụgwọ ọrụ.
6. Onyinye.
7. Operating-akwụ ụgwọ.
8. Preparatory-akwụ ụgwọ.
9. Nkà na ụzụ losses.
10. General mmepụta-akwụ ụgwọ (ofu na agbanwe).
11. Ndị ọzọ na-arụ ọrụ na-akwụ ụgwọ.
    All nke isiokwu ndị a na (1-11) nwere ike ịbụ ogologo ma ọ bụ mgbagwoju variables.
12. Nlekọta mmefu.
13. ere mmefu.
14. Financial mmefu.
    Isiokwu ndị a na (12-14) bụ anọ, mgbagwoju na persistent.

Ngụkọta oge nke niile n'elu isiokwu bụ a ngụkọta oge nke mkpokọta na-eri.