????????????? ???????????? ???????????????? ?????? ? ?????? ???????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????????? ???????????? ???????????????? ?????? ? ?????? ???????
Calculation of the cost of trucking services in terms of leasing |
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| Creator |
????????, ?.?.
Klymenko, I.V. |
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| Subject |
?????????????
????? ????????????? ??????????????? ??????? ??????? calculation calculation method trucking service cost |
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| 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. |
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| Date |
2016-04-11T12:50:47Z
2016-04-11T12:50:47Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2723
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
????
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