Pašizmaksas aprēķina metodikas izstrāde ražošanas uzņēmumam (tipogrāfijai "Uniprinta" SIA)
Date
2007
Authors
Koļcova, Jekaterina
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Diplomdarba mērķis ir izstrādāt ražošanas pašizmaksas aprēķina metodiku tipogrāfijai.
Metodika ir nepieciešama uzņēmuma grāmatvedības darba sakārtošanai, uzskaitei jāatbilst likumdošanas prasībām, ka arī metodika ir nepieciešama pozitīvā revidenta slēdziena saņemšanai.
Darbā ir veikta izmaksu klasifikācija, ir sakārtota materiālu un pārējo izmaksu uzskaites sistēma uzņēmumā, izstrādāta produkcijas pašizmaksas aprēķināšanas metode. Netiešo izmaksu sadalīšanai ir novērtēti vairāki paņēmieni.
Darba gaitā ir izvēlēta metode, atbilstoši kurai uzņēmumā tiks noteikta produkcijas pašizmaksa, ka arī ir izstrādāti ieteikumi vadībai izmaksu uzskaites sistēmas pilnveidošanai.
Darba rezultāts ir SIA “UNIPRINTA” vadītāja apstiprināts nolikums produkcijas ražošanas pašizmaksas aprēķinam un zvērinātā revidenta apstiprināts finanšu pārskats par 2006.gadu.
Atslēgvārdi: tipogrāfija, krājumi, uzskaite, izmaksas, pašizmaksa.
The objective of the Diploma Paper is to develop the method of production cost price calculation for a printing-house. Such method is necessary for the arrangement of book-keeping work and accountancy which should meet the legislation requirements and the method is also necessary for obtaining of positive auditor’s report. In the Paper the classification of costs has been carried out and the accounting system for materials and other costs in the company has been arranged, and the method of production cost price calculation has been also developed. For indirect costs distribution, a number of methods have been evaluated. In the work process the method was chosen, in compliance with which the production cost price have been defined in the company, as well as the recommendations for management concerning the perfection of costs accounting system have been developed. The result of the Work is the regulations for the production cost price calculation approved by LLC “UNIPRINTA” Chief Manager and the Financial Report 2006 approved by the sworn auditor. Key words: printing-house, stocks, accounting, costs, cost price.
The objective of the Diploma Paper is to develop the method of production cost price calculation for a printing-house. Such method is necessary for the arrangement of book-keeping work and accountancy which should meet the legislation requirements and the method is also necessary for obtaining of positive auditor’s report. In the Paper the classification of costs has been carried out and the accounting system for materials and other costs in the company has been arranged, and the method of production cost price calculation has been also developed. For indirect costs distribution, a number of methods have been evaluated. In the work process the method was chosen, in compliance with which the production cost price have been defined in the company, as well as the recommendations for management concerning the perfection of costs accounting system have been developed. The result of the Work is the regulations for the production cost price calculation approved by LLC “UNIPRINTA” Chief Manager and the Financial Report 2006 approved by the sworn auditor. Key words: printing-house, stocks, accounting, costs, cost price.
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Keywords
Ekonomika