Hanyoyin da lissafi na kudin na samarwa. Gyarawa halin kaka da naúrar na fitarwa

A kudin samarwa - shi ne wani muhimmin tattalin arziki nuna alama na yadda ya dace da samar. Saboda haka da muhimmanci a san yadda za a yi lissafin da kuma yin informed hukuntanka. Bari mu bincika a cikin mafi daki-daki, ga main iri da kuma hanyoyin da lissãfi.

zuciya

Lissafin lokuttan - mai aiwatar da ra'ayoyi duk da halin kaka hade da yi na samfurin, a kan tattalin arziki abubuwa. Yana da wani hanya na kirga cikin halin kaka a monetary sharuddan. Babban hanyoyin da lissafi: da tukunyar jirgi, poperedelny da kuma al'ada. All sauran hanyoyin da costing - mai hade da na sama da hanyoyin. A zabi na Hanyar biya dogara a kan masana'antu-takamaiman ayyuka.

An daidai da muhimmanci batun shi ne ma da zabi daga cikin abu na lissafin. Yana dogara a kan dukan management da kuma hikimar tantance lissafin kudi tsarin, misali, daga cikin rabo a cikin kai tsaye da kuma kai tsaye ba ta halin kaka. lissafi abubuwa suna bayyana a cikin:

• jiki raka'a (guda, kg, m, da dai sauransu ....).
• yanaye halitta sigogi da cewa ana lasafta samar da adadin samfurin wanda kaddarorin da aka bã su da asali sigogi.
• misali raka'a amfani da su domin auna dukiya, kunsha da dama iri iri. daya daga cikin iri na wani alamar aka dauka a matsayin naúrar, da kuma sauran sa na lissafi coefficient.
• kudin raka'a;
• lokaci raka'a (msl, inji-hour).
• A naúrar na aikin (misali tonne-kilometer).

lissafi ayyuka

Suna nan kamar haka:

• m nazarin abubuwan da lissafin.
• daidai da kuma muhawwara da asusun na duk halin kaka.
• har da kuma ingancin kayayyakin kera.
• iko a kan yin amfani da albarkatun, da aiwatar da yawa amince da goyon baya da kuma halin kaka gwamnati.
• tabbatas da sakamakon ƙungiyoyin don rage kudin.
• ganewa na samar reserves.

mizanan

Hanyoyin da lissafi na samar da halin kaka - a sa na tunani a kan samar da samfurin halin kaka, wanda zai iya sanin ko ainihin kudin da wani irin aiki, ko ta raka'a. Selection na wani musamman Hanyar lissafin ya dogara da yanayin da masana'antu tsari. Aikace-aikace na hanyoyin da lissafi tsara don single-masana'antu da kungiyoyi a kamfanonin samar da irin wannan dukiya ba, ya tarwatsa yunkurin fahimtar da bayanai a kan riba na kayayyakin, da kuma "smears" halin kaka. Lokacin da kirga masana'antu samar da halin kaka na kashe kudi cire kudi a shekara-karshen WIP.

Hanyoyin da lissafi na halin kaka, za ka iya:

• don nazarin samuwar kudin wasu iri kaya;
• kwatanta da ainihin halin kaka da shirin.
• kwatanta samar da halin kaka na wani irin kaya tare da kudin fafatawa a gasa, 'kayayyakin.
• Ya tabbatar da farashin da samfurin.
• yin yanke shawara game da samar da kudin-tasiri kayayyakin.

abubuwa na kashe kudi

A total adadin kudin da masana'antu kayayyakin hada da kudin da:

• sayan kayan.
• sayan man fetur, ciki har da fasaha dalilai.
• ma'aikata 'Hakkin kuma zargin domin zaman jama'a bukatun.
• sama, administrative kudi.
• sauran samar da halin kaka.
• kasuwanci kudi.

A farko biyar abubuwa na kashe kudi dokoki da samar da kudin. Commercial halin kaka daidai da adadin da halin kaka na sayar da kaya. Wannan marufi halin kaka, talla, ajiya da kuma harkokin sufuri. Jimlar duk jera abubuwa na kashe kudi da asusun for cikakken kudin.

iri da halin kaka

Nau'in kudin lissafin kudi da hanyoyin samar da rabo a cikin kungiyoyin na kashe kudi. Direct halin kaka hade da samar da tsari na samfurin kanta. Wadannan su ne na farko uku da aka jera abubuwa na kashe kudi. Kaikaitaccen halin kaka suna kasaftawa kudin kaya a wani rabo, ko kuma percentages.

Wadannan kungiyoyin biyu na ta halin kaka iya bambanta ƙwarai dangane da takamaiman aiki. A monomanufacture kai tsaye halin kaka hada da cikakken duk halin kaka, kamar yadda sakamakon ne samar da guda samfurin. Amma a cikin sinadaran masana'antu, inda daya albarkatun kasa samu kewayon sauran abubuwa, duk halin kaka ne kai tsaye ba.

Kudi ne kuma m, kuma gyarawa halin kaka da naúrar na fitarwa. Na biyu kungiyar hada da halin kaka, wanda kusan ba ya canja tare da canji a cikin fitarwa kayayyakin. Mafi sau da yawa shi ne sama da administrative kudi. All halin kaka, wadda za ta kara da ci gaban da samar da su ne m. Wannan ya hada da adadin kudi kasaftawa domin sayan raw kayan, man fetur, albashi tare da zargin. A takamaiman jerin kudin abubuwa dogara da takamaiman aiki.

Tukunyar jirgi (sauki) hanyar

Wannan ba shine mafi m Hanyar lissafi, domin shi ba ka damar nuna bayanai game da Naira Miliyan Xari da dukan tsari na samar da halin kaka. Wannan hanya na lissafi da ake amfani, guda-samfurin kamfanoni, misali, da kwal hakar ma'adinai masana'antu. A cikin irin wannan kungiya babu bukatar a analytical lissafin kudi. Cost da aka lasafta ta rarraba jimlar samar da halin kaka da girma (a cikin sama misali - da yawan ton na ci).

Custom hanyar

A wannan hanya, da abu na lissafi ne na musamman samar da oda. kudin samarwa aka ƙaddara ta rarraba Naira Miliyan Xari da tara kudin da yawan raka'a kerarre kaya. A babba alama ce ta wannan Hanyar yin lissafi ne da halin kaka da kuma kudi sakamakon ga kowane tsari. Sama halin kaka suna ɗauke shi zuwa lissafi a rabo da tushe rarraba.

Custom kudin lissafi Hanyar da ake amfani da guda ko kananan-sikelin samar, a cikin abin da masana'antu tsari ne tsawon lokaci. Alal misali, a kan aikin injiniya da shuke-shuke, wanda aka mirgina Mills, cardinality excavators, ko a cikin soja masana'antu, mamaye aiki da kuma kerarre kayayyakin suna da wuya a maimaita. M aikace-aikace na wannan lissafi makirci a cikin yi da articles da hadaddun ko lengthy samar da sake zagayowar.

Accounting halin kaka da kasancewa wani bangaranci karshen kayayyakin (umarni kammala) ko tsaka-tsakin (aka gyara, majalisai). Ya dogara da wuya daga cikin tsari. Na farko wani zaɓi da ake amfani da idan abu ne mai samfurin tare da wani gajeren samar da sake zagayowar. Sa'an nan dukan kudi kunshe a cikin kudin. Idan ya zo ga yi na tsaka-tsaki kayayyakin, da kudin da aka kaddara ta rarraba Naira Miliyan Xari da oda na yawan m abubuwa na kashe kudi.

Tsari kudin Hanyar kudin lissafi

Wannan hanya da aka yi amfani da ciro (kwal, iskar gas, ma'adinai, man fetur, da gandunan daji da kuma sauransu.) Industry, a ikon tsara, a cikin aiki masana'antu. Duk na sama da kungiyoyi ne halin da taro samar da irin, babu dogon samar da sake zagayowar, iyaka samfurin range, daya naúrar, babu ko negligible adadin WIP. A sakamakon haka, da yi na kayayyakin ne duka abubuwa lissafin da kuma lissafi. Cost lissafin kudi ne da za'ayi a ko'ina cikin samar da sake zagayowar da kuma musamman mataki. Bayan kammala da tsari, duk halin kaka suna raba da adadin raka'a samar. Saboda haka lissafi da net kudin.

Poperedelny hanyar

Kamar yadda sunan wannan hanya shi ne a fili cewa abu ya yi aikin lissafi tsari, da sakamakon wanda shi ne samar da wani tsaka-tsaki, ko kuma karshe samfurin. Wannan lissafi Hanyar da ake amfani da taro samar, inda abubuwa suna sanya ta zalunta da albarkatun kasa da dama m, saukarwa. Wasu abubuwa na articles iya wuce kawai wani yawan iyaka da kuma za a fito da matsayin tsaka-tsakin. A wannan alamomin aka phased samar da tsari, zuwa kashi maimaita aiki.

A fasalin da wannan hanya shi ne samuwar kudin kowane kammala redistribution ko ga wani takamaiman lokaci lokaci. Cost da aka lasafta ta rarraba da tara ga redistribution ko da Naira Miliyan Xari da tsawon lokaci a kan yawan kayayyakin kerarre halin kaka. Total kudi domin samar da kowane bangare ne na kudin da ƙãre kayayyakin. Direct halin kaka aka lasafta ta aiki. Don rarrabe tsakanin halin kaka da kuma Semi-SE ga kowane tsari ne kimanta WIP ma'aunan a karshen watan.

Poperedelny Hanyar lissafi ne sosai albarkatun kasa m. Saboda haka, shawara ya kamata a shirya ta yadda za a sarrafa amfanin albarkatun kasa a samar. Mafi sau da yawa ga wannan dalili shi ne da za'ayi Semi-ƙãre fitarwa lissafi, da aure da kuma sharar gida.

normative hanyar

Wannan hanya ya hada da wani na farko lissafi na kudin farashin ga kowane samfurin kan halin yanzu kiyasta. Recent recalculated a kowane lokaci. Dabam kasaftawa halin kaka bisa ga norms da kuma sabawa a gano musabbabin karshen. Cost da aka lasafta a matsayin Naira Miliyan Xari da misali ta halin kaka, canje-canje a cikin wadannan halaye da kuma sabawa. Normative Hanyar lissafi ba ka damar yin lissafi da kudin farashin kafin karshen watan. All halin kaka suna kasaftawa a kan alhakin cibiyoyin kuma idan aka kwatanta da ainihin ciyarwarsu.

ABC hanyar

lissafi algorithm:

• A dukan tsari na kungiyar da aka raba aiki, kamar domin aiki, kayan aiki aiki, changeover, ingancin iko da Semi-ƙãre kayayyakin, sufuri, da sauransu. D. The mafi hadaddun kungiyar na aiki, da karin ayyuka ya kamata a kasaftawa. Overheads ne gano ayyukan.
• Kowane aikin da aka dangana wa mai raba kudin abu da naúrar na ji. Wannan ya kamata a bi biyu sharudda: sauƙi na samun bayanai, har zuwa abin da kudi polechennyh lambobin da su hakikanin manufar. Alal misali, yawan fursunonin ya bukaci da a samar da albarkatun kasa za a iya auna da yawan sa hannu kan yarjejeniyar.
• Kiyasta kudin naúrar kudin ta rarraba Naira Miliyan Xari da halin kaka na ayyukan a cikin adadin ma'amala.
• Lissafi da kudin na aiki. The adadin halin kaka da naúrar na fitarwa yawaita da yawan jinsunan.

Wannan shi ne, abu na lissafin kudi ne mai raba aiki, lissafi - irin aiki.

selection

Hanyoyin da kudin lissafi wani bangare ne na kungiyar na samar, lissafin kudi da daftarin aiki management a cikin sha'anin. A zabi na Hanyar biya ya dogara da yanayin da sha'anin: .. Industry kansu, irin samfurin, aiki yawan aiki, da dai sauransu A yi, duk wadannan hanyoyi da lissafi za a iya amfani da lokaci guda. Za ka iya count da kudin na umarni da ostentatious ko poperedelnym amfani norms na raw kayan halin kaka. A Hanyar zaba dole rijistar domin ga Accounting Policy.

misali

Kamfanin ƙera iri uku kayayyakin. Muna bukatar mu ci gaba da wani shirin kudin, idan an san cewa da wata-wata samar iya aiki ne: da samfurin A = 300 guda, da samfurin B = 580 guda, da samfurin C = 420 inji mai kwakwalwa ...

Abin Hanyar lissafi ba zaba, kana bukatar ka ƙayyade yawan halin kaka da naúrar samfur (Table 1).

lambar	nuna alama	juz'i daga ciyarwa,
		A	A	C
1	Material D (0.5 farashin goga. / Kg) kg / naúrar,	1	2	1
2	Material E (farashin 0.9 goga. / Kg) kg / naúrar.	2	3	3
3	Lokaci ya ciyar aikin sa'o'i / raka'a.	3	4	1
4	Rate na lada, rubles / hr.	4	3	2.5

Table 2 nuna kaikaitaccen halin kaka.

lambar	Cost abu (goga. Per watan)	wuri na asali
		samarwa	aiwatar	gwamnati	a total
1	Hakkin kuma jin dadin jama'a gudunmawar	400	610	486	1526
2	The kudin na wutar lantarki lissafin	260	160	130	520
3	gyara OS	40	10	40	100
4	stationery	90	170	180	430
5	Depreciation OS	300	100	150	550
6	advertisement	-	80	-	80
7	sufuri	180	400	200	780
8	TOTAL	1270	1530	1186	3986

Muna lissafin adadin kuɗi ta amfani da hanyoyi daban-daban na lissafin farashin farashi.

Zabin 1

Ƙayyade adadin farashin kai tsaye ga kowane samfurin, bisa ga bayanai a Table 1:

Samfur A: (1 * 0.5 + 2 * 0.9) * 300 = 690 rubles / watan.

Item B: (2 * 0.5 + 4 * 0.9) * 580 = 690 rubles / watan.

Mataki na C: (3 * 0.5 + 3 * 0.9) * 420 = 690 rubles / watan.

Jimlar farashin kai tsaye tana da 4702 rubles kowace wata.

Yi lissafin adadin yawan kuɗin da aka yi a kan kowane nau'i na samfurin kowace wata. Don yin wannan, ninka ƙarfin aiki, farashin jadawalin kuɗi da samar da ƙaramin:

Samfur A: 3 * 4 * 300 = 3600 rubles / watan.

Item B: 2 * 3 * 580 = 3480 rubles / watan.

Mataki na C: 1 * 2.5 * 420 = 1050 rubles / watan.

Jimlar farashin ita ce 8130 rubles.

Matakan na gaba yana da tsada sosai, wato, lissafin adadi na halin kaka.

Kudin Kudin	Mataki na A	Mataki na ashirin da B	Mataki na C
Daidaita farashi	2.3	4.6	3.2
Albashi da albashi	14.89	7.45	3.1
Babban farashin kai tsaye	17.19	12.05	6.3
Girman ƙara	300	580	420
Adadin kuɗi don dukan girman kayan aiki	5157	6989	2646
TOTAL	14792

Ƙayyade adadin yawan kuɗi na kaika ta kowace sashi na samfurin:

• Production: 1270/1300 = 0.98 rubles da ɗaya.
• Sanin: 1530/1300 = 1,18 rubles da ɗaya.
• Gudanarwa: 1186/1300 = 0.91 rubles da ɗaya.

Bisa ga lissafin da aka gabatar a baya, mun ƙayyade farashin farashi na kayayyakin masana'antu:

Kudin Kudin	Mataki na A	Mataki na ashirin da B	Mataki na C
Hanyar kai tsaye ta sashi	2.3	4.6	3.2
Matsayin aiki	14.89	7.45	3.1
Gudanar da shiri	17.19	12.05	6.3
Ƙididdigar kai tsaye	0.98
Kudin aikin	18.17	13.03	7.28
Kuɗi don aiwatarwa	1.18
Gudanarwa na kudade	0.91
Jimlar kudin	20.26	15.12	9.37

Wannan samfurin lissafi yana dogara ne akan farashin ta hanyar rarraba farashin cikin farashin kai tsaye da kai tsaye.

Zabin 2

Ka yi la'akari da misali na lissafi wanda aka sanya nauyin da ba a kai ba dangane da ƙwarewar tsarin samarwa.

An riga an gudanar da lissafin farashin kai tsaye a cikin tsarin misali na baya. Muna ƙididdige yawan aikin da ake ciki na aikin:

Mataki A: 3 * 300 = 900 hours.

Item B: 2 * 580 = 1160 hours.

Mataki na C: 1 * 420 = 420 hours.

Ƙayyade yawan kuɗi na rarraba farashin kuɗi, ta hanyar rarraba farashin kuɗi ta hanyar ƙara yawan kayan aiki:

• Production: 1270/2480 = 0.51
• Bayanai: 1530/2480 = 0,62
• Gudanarwa: 1186/2480 = 0.48

Ƙayyade yawan farashin kai tsaye ta hanyar ninka ƙwaƙwalwar ɗayan ɗayan samfurin ta hanyar ƙidayar lissafi na ƙimar.

Alamar	Ƙididdigar kai tsaye, rubles.
	Mataki na A	Mataki na ashirin da B	Mataki na C
Hanyar aiki	3	2	1
Kudin aikin (kudi - 0.51)	3 * 0.51 = 1.53	2 * 0.51 = 1.02	0.51
Rawanin kuɗi (kudi - 0.62)	3 * 0.62 = 1.86	2 * 0.62 = 1.24	0.62
Ƙimar kulawa (kudi - 0.48)	3 * 0.48 = 1.44	2 * 0.48 = 0.96	0.48

Bisa ga lissafin da aka gabatar a baya, mun ƙayyade farashin samarwa:

Kudin Kudin	Mataki na A	Mataki na ashirin da B	Mataki na C
Hanyar kai tsaye ta sashi	2.3	4.6	3.2
Matsayin aiki	14.89	7.45	3.1
Gudanar da shiri	17.19	12.05	6.3
Ƙididdigar kai tsaye	1.53	1.02	0.51
Kudin aikin	18.72	13.07	6.81
Kuɗi don aiwatarwa	1.18
Gudanarwa na kudade	0.91
Jimlar kudin	22.02	15.27	7.92

Amfani

Amfanin samarwa shi ne kudin shiga wanda ya rage daga dukiyar bayan ya cire duk kuɗin. Idan farashin farashin kayayyaki aka kafa, to, wannan alamar ta dogara ne da tsarin da ma'anar mai amfani.

A halin yanzu, ka'idodin tsari na musamman a majalisa shine farashin gas ga masu amfani da wutar lantarki, wutar lantarki, sufurin jiragen kasa, motoci na ceto. A wani ɓangare na hukumomi na gida, abin da ke tattare da tsari na yau da kullum shi ne mafiya fadi na kaya. An ƙaddara shi ne dangane da tashin hankali na zamantakewa a yankin da kuma yiwuwar lissafi.

Idan an sa farashin kyauta, to, an sami riba bisa la'akari da kudaden dawowa.

Misali:

Tsarin kudin da dubu raka'a kayayyakin hada da:

1. Raw kayan - 3,000 rubles.
2. Fuel, ciki har da manufar samar da kayayyaki - 1,500 rubles.
3. Hakkin ma'aikata - 2,000 rubles.
4. Biyan albashi - 40%.
5. Kudin yin aiki - 10% na albashi.
6. Kudin gida - 20% na albashi.
7. Shigo da marufi - 5% na kudin.

Kuna buƙatar lissafin farashi, ta hanyar yin amfani da daidaitattun hanyoyin yin la'akari da farashi kuma ƙayyade farashin da sashi na samfurin.

A mataki na farko, muna ƙidaya adadin yawan kuɗin da aka kai a kai ta 1000:

• Biyan kuɗin haraji: 2000 * 0.04 = 800 rubles;
• Kudin aikin: 2000 * 0.01 = 200 rubles;
• Tattalin Arziki: 2000 * 0,02 = 400 rubles.

An kiyasta farashin farashi a matsayin kuɗin kudade ga dukan kayan kashe kuɗi, banda halin kaka na sufuri: 3 + 1.5 + 2 + 0.8 + 0.2 + 0.4 = 7.9 (dubu rubles).

Kuɗi don marufi: 7.9 * 0.05 / 100 = 0.395 dubu rubles.

Farashin farashi: 7.9 + 0.395 = 8,295,000 rubles; Ciki har da kowane abu: 8,3 rubles.

Yi la'akari da cewa ribar da aka samu ta kowane nau'i na samfurin ana dagewa a matakin 15%. Sannan farashin shine: 8,3 * 1,15 = 9,55 rubles.

Hanyoyin hanyoyi

Riba mai riba ba wata alama ce mai mahimmanci na samar da inganci. Ya ƙididdige masana'antun tare da manufar ingantawa na masana'antu - zaɓi na kayan aiki tare da samun karuwar kuɗi. Lokacin da kayan aiki ya cika, ana yin lissafi don la'akari da haɓakar riba.

Manufar wannan hanyar ta ƙunshi haɓaka farashin kayan aiki da tallace-tallace, akai-akai da kuma m. Ana kiran farashin kuɗi, wanda ya bambanta da girma a cikin yawan ayyukan. Saboda haka, farashin farashi yana ƙidaya ne kawai a cikin halin kaka mai sauƙi. Babban amfani da wannan hanyar ita ce, farashi mai iyaka bashi ƙididdigewa da kuma kula da kudi.

Rashin kuɗi na ƙasa shi ne yawan abin da ake samu daga tallace-tallace a kan farashin kai tsaye:

MD = Farashin - Kariyar iyaka.

Misali:

Muna lissafin riba mai riba don samar da samfurin A, farashin wanda yawansu ya kai 160,000 rubles, farashin mai sauƙi - kimanin dubu 120. Don sauƙi na lissafin, mun yarda da yanayin cewa lokacin da bukatar ya sauya, yawan kuɗin da aka tanadar da shi yana da miliyoyin rubles.

A'a.	Alamar	Girman tallace-tallace a wani matakin da aka samar, dubu rubles.
		50 ton	40 ton	55 ton
1	Farashin:	7500	6000	8250
2	Kariyar iyaka	5500	4400	6050
3	Raba mai riba	2000	1600	2200
4	Kafaffen farashin	1000	1000	1000
5	PE	1000	600	1200

Za'a lissafa canji na riba mai amfani kamar haka:

Ƙara yawan ƙarar kayan aiki ta hanyar 5 ton: (55-50) * (160-120) = dubu 200,000;

Rage ƙimar ƙarar fitarwa ta hanyar ton 10: (40-50) * (160-120) = -400 dubu rubles.

Ga kamfanonin da suke amfani da kayan aikin da aka ƙaddamar a cikin samarwa, wajibi ne suyi la'akari da cewa farashin kayayyaki da aiki a kan masana'antu a cikin farashin samfurin na karshe an ƙayyade duk farashin. Dukkan farashin da ake biyo baya an gane su a cikin lokacin bada rahotanni kuma su kasance a waje da kudade na gefe.

Har ila yau wajibi ne a la'akari da ƙuntatawa a cikin aikace-aikacen wannan hanya. Wannan zai kauce wa kurakurai a shiryawa. A yanke shawarar kara da riba na samar da rage daga cikin saki ne ba riba kayayyakin da ya kamata a tushen ba kawai a kan lissafi na m samun kudin shiga. Shirye-shiryen bunkasa samfurori na samfurori a nan gaba, ƙãra samar da kayan aiki don saduwa da buƙata, inganta tsarin kula da farashin - duk waɗannan abubuwan da aka kiyasta cinikayya ba su da mahimmanci.