Costing. Yuav ua li cas los muaj xws li thiab yuav ua li cas suav?

Costing - yog suav tus nqi ntawm ntau lawm los yog chav tsev ntawm cov khoom siv (pab pawg neeg ntawm cov chav nyob, tej hauj lwm, cov kev pab), raws li sau tseg nyob rau hauv tus nqi cov ntsiab lus uas. Nyob rau hauv kev txiav txim rau lub tuam txhab ua hauj lwm zoo, koj yuav tsum ceeb rau pricing txheej txheem.

Nyob rau hauv cov ntaub ntawv no, muab xam los ntawm cov nqi yog tej zaum nws cov ntsiab caij thiab lub tseem ceeb tshaj plaws nyob ntev ntawm lub xam ntawm cov nyiaj txiag tau ntawm lub tuam txhab.

Kom tsim costing pab qhia ib qho tseem ceeb daim duab - lub breakeven point. Qhov no, nyob rau hauv lem, yuav coj ib co clarity yuav ua li cas sib tw cov khoom rau lub lag luam, thiab ib lub sij hawm rau orient nyob rau hauv profitability, margins thiab xam cov kev tsim profit.

Tsim ib daim ntawv nyob rau hauv lub enterprise, ua tau ib homogeneous cov khoom no yog haum yooj yim. Yog li, Yog hais tias nyob rau hauv tus txheej txheem ntawm manufacturing tiav lawm cov khoom siv thiab tsis siv nyob rau hauv qhov kawg ntawm lub sij hawm muaj hauj lwm nyob rau hauv kev kawm, tag nrho cov nqi mus sau txaus. Muab xam los ntawm lub tsev tus nqi, nyob rau hauv cov ntaub ntawv no muaj xws li cov nqi payment los tsuas paub faib tag nrho cov xov tooj ntawm tag nrho cov khoom ntawm expenditure.

Nyob rau hauv dav dav, lub ntau txoj hauj lwm daim ntawv qhia yog raws li nram no: yooj yim cov ntaub ntawv thiab cov ntaub ntawv raw, lawv cov khoom, koom haum pab cov ntaub ntawv, roj thiab nqi zog, ua zog cov nqi ntawm ntau lawm neeg ua hauj lwm, txo los ntawm qhov nyiaj ua hauj lwm cov nyiaj rau kev xav tau kev pab, tus nqi ntawm txoj kev loj hlob ntawm ntau lawm, tus nqi ntawm lub lag luam ntawm machinery thiab khoom, raws li zoo raws li nyiaj siv ua haujlwm nqi. Qhov no yog ib qho piv txwv uas muaj xws li guild costing.

Yog hais tias peb ntxiv rau nws kev ua lag ua luam, lwm yam kev khiav hauj lwm cov nqi thiab cov losses kaw los ntawm kev sib yuav - tau ntau lawm nqi ntawm cov khoom. Lub xam, uas muaj muag cov nuj nqis, siab muaj kev cuam tshuam rau cov nqi ntawm daim ntawv teev nyob rau hauv cov nqe lus ntawm cov nyiaj. Tag nrho cov nuj nqis nyob rau hauv daim ntawv teev nyob rau hauv lub hauv paus ntawm accounting cov ntaub ntawv.

Nws yog ib nqi sau cia hais tias cov ntaub ntawv xws hom phiaj yuav muaj xws li cov sij hawm luag thiab cov ntaub ntawv.

Nyob rau hauv no, muab xam los ntawm tus nqi ntawm cov kev pab cuam (khoom) yuav tsum npaj, ntxawg thiab tseeb.

Teem - yog lub hauv paus rau xam tus nqi ntawm cov khoom, uas yog tso tus nqi ntawm ntau lawm thiab muag khoom yuav tsum nyob rau hauv ib tug yav tom ntej lub sij hawm. Nws yog raws li nyob rau hauv hnyav cai ntawm kev pab siv, thiab nqi kwv yees tshua unchanged rau tag nrho cov teeb lub sij hawm luv.

Normative costing raws li tam sim no siv tau cov qauv. Nws yuav pab kom tswj tau tus txheej txheem ntau lawm, paub hloov.

Tiag tiag - nws yog ib tug rog xav txog ntawm lub nqi ntawm cov khoom manufactured. Tsuas yog nws tseem tau mus pom cov nqi, cov nuj nqis thiab losses uas tsis tau coj mus rau hauv tus account nyob rau hauv lub sij hawm luag suav. Yog vim li cas tsis muaj teeb duab lub sij xam yog tsis yooj yim sua xav txog tej yam ib tug enterprise.