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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ???????????? ???????????????? ?????? ? ?????? ???????
Calculation of the cost of trucking services in terms of leasing
 
Creator ????????, ?.?.
Klymenko, I.V.
 
Subject ?????????????
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calculation
calculation method
trucking service
cost
 
Description ???????????? ??????? ????????????? ???????????????? ?????? ? ?????? ???????. ???????, ????????? ??????????? ?????????? ?? ?????????? ???????????? ?????? ?? ????? ?? ??? ????????? ????????????. ? ????? ??????? ???????? ?????? ?????????? ??????? ?????????? ?????? ???????????, ???????? ? ????????????? ?? ?????????? ????????????, ????????????? ???????????? ?????????????? ??????????????. ???????????? ???????????? ????????????? ???????????? ???????? ??????-??????? ???????????????? ???????. ? ????? ??????? ??????-??????? ????????? ??????????? ????????????? ?????? ???????????, ??????? ??? ????? ??????????? ???????????????? ??????? (??????? ???????????? ?????, ???????????? ?????, ????????? ? ??????????? ??? ?????????? ??????). ????????? ??????????? ?????????? ?????? ? ???????? ??????, ????????? ? ??????? ??????. ?????????? ???????? ????????? ?????????????????? ?????? ?? ???????????? ???????, ?? ????????? ?? ?????????? ????????? ?????????? ?????????? ??????????
The system of calculation of trucking services in terms of leasing has been improved. In particular, the features of formation and accounting reflection of costs and the impact on it by industry features have been determined. Within each cost element the calculation procedure of forming cost articles has been worked out based on the variability of its reflection provided by national accounting legislation. The necessity of calculation of costs of the particular business process of trucking service has been grounded. Within each business process the features of transformation of calculation items have been determined depending on the forms of organization of trucking service (own vehicle, vehicle in operational or financial leasing). The features of formation of direct and indirect costs as well as fixed and variable costs have been determined. The mechanism of allocation of overhead costs has been worked out and the factors that affect the determination of normal production capacity have been grounded.
 
Date 2016-04-11T12:50:47Z
2016-04-11T12:50:47Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2723
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
 
Publisher ????