Ø , , , ( , );
Ø , , ( ).
, - () , .
,
, . , , (.. - ), . . , , .
cuu (cosigmet) - , , . , - .
. , .. . , . . , , , . , , . , , , , . ( ) .
:
- , ,
, ( ,
),
, ( ,
),
, , ( , ),
, , , ,
|
|
, , .
:
1) , ,
2) , ,
3) (
).
, , . , , , . , .
(ivetory cost) :
1. uu
- ( -), , . , , , ( , , , , ) - , , . , .
2. (, )
, .
- , , :
Ø ;
Ø ;
Ø , .
, .
- , , , , , , .
3. - , - . , - .
, u , :
Ø ;
Ø ( )
Ø .
|
|
2 u uuu (specific identification method) - , , , . , , , .
, , : - . , , . , .
(weighted-average cost method VECO) , . .
, ux u
( + ) =
u , ux u u
, , .
, - (FIFO - first in first out) , - , . , , , . , , , . FIFO , , .. , .
FIFO , , , . , , , . . FIFO . .
u:
() | () | ||
15 | |||
22 | |||
10 | |||
: |
400 . 125000 .
1. , , (FIFO).
125000
, 134000
(400 80) 32000
102000
23000
2. , , .
|
|
(134,000/ 1,900) 70,53
125000
, 134,000
(400 70.53) 28212
105788
19212
. (, ), .
3.
(, ) , , . , , . , , , .
, .
, , , , .
, .
.
- , , , . , - , ( ) , .
u . - , . , . , , , , .
, , , , . , . . :
. . + . * 100%
.%= +
|
|
= * %
FB 1 2011 . :
- 90000 . ( ),
- 6240 .
:
) 240,000 ( ), 14,550 .
240000
225450
14550
) 230000 .
230000
230000
) :
% = (6240+14550) * 100% = 6,3%
230000 + 100000
= 230 000 * 6,3% = 14490
14490
215510
230000
) :
230000
230000
) :
215510
215510
(retail method) , . (gross profit method) , . .
4.
. , 2 9- 10-, . c (et realizable vl) , .
, - , , . , , ( ). , . - , , , , .
, (, ) , () . , , , , , . .
:
1) (item-by-item method), ;
2) (major category method), ;
3) .
u: .
500,000 , . 1,000 - 100,000 , () 10,000 .
750 150 . 8 250 , 50 . 25 , 200 - 150 .
|
|
1. 3 ?
2. ?
:
1. :
100,000 + 10,000 = 110,000 / 1,000 = 110
:
Ø - 25 ,
Ø 150 .
:
50 * 25 = 1,250
200 * 110 = 22.000
23.250
2. 750 * 150 =112,500
750 * 110 = (82,500 )
50 * 25 . = 1,250
50 * 110 = (5.500 )
(4,250 )
(112,500 -82,500 -4,250 ) = 25,750
(rptl ivetory system) . , . . , , , , . , .
:
Ø , ;
Ø , , 3, ;
Ø , 3 ;
Ø 3 () ( ). .
(periodic ivetory system) ( ) . (physical ivetory) . . :
+ - () =
:
Ø , ;
Ø , , / (3);
Ø , , ;
Ø .
Ø .
u. Wostok 200 :
100 7 700
1000 7 7000
800 12 9600
300 7 2100
200 :
1. , 100 . 7 | |
700 | 700 |
2. 1000 . 7 | |
7000 7000 | 7000 7000 |
3. 800 . 12 | |
9600 . 9600 (800 .7) 5600 5600 | 9600 . 9600 |
4. , 300 . 7 | |
2100 (700+7000-5600) | 1400 (200 . 7) 1400 . 1400 5600 7000 |
, : | |
() 2100 5600 7000 () 700 |
2100 , 5600 .
. , . . FIFO , . , ( , ( ).
, . , . , .
u (physical ivetory) - , . , .
, . . , . , , .
:
:
, .
, , , :
- :
- :
, .