System Kalkulacji Procesowej Essay

1147 words - 5 pages

System kalkulacji procesowej jest stosowany w tych branżach, gdzie firma wytwarza jednolite, proste wyroby lub usługi w sposób ciągły). System funkcjonuje przy produkcji masowej, gdzie podobne jednostki przechodzą przez etapy produkcji, zwane procesami np. artykuły chemiczne, cement, benzyna, farby, przemysł odzieżowy. Zamierzeniem tego systemu nie jest dokonywane rozliczanie kosztów produkcji na pojedyncze zamówienia. koszt pojedynczego zamówienia dla jednostki może być obliczony przez: podzielenie kosztów produkcji w danym okresie przez liczbę wyprodukowanych w nim produktów (koszt ...view middle of the document...

2) Z procesem produkcji związane są pewne straty.- Jeżeli straty są nieodłączne i nie mogą być eliminowane są one uznawane jako normalne i niekontrolowane.- Jeżeli straty powstają niespodziewanie w warunkach efektywnej działalności są to straty ponad normę i kontrolowane.Rachunkowość różnie traktuje te straty. W normie są włączone do kosztów produkcji, są absorbowane przez produkcję gotową, straty ponad normę nie są zaliczane do kosztów procesów, są one oddzielnie ujawniane jako straty ponad normę (nadzwyczajne), są one traktowane jako koszty okresu i zmniejszają wynik finansowy okresu. Ostatecznie w sposób właściwy są rozliczane na okres w których powstały.3) Są sytuację, w których odpadki procesu są sprzedawane za niewielką kwotę.W takim przypadku przychodu za sprzedaży powinny być porównywane z kosztami odpowiedniego procesu w którym pojawiła się strata. (Wartość sprzedaży odpadków w normie jest odejmowana na koniec procesu i jest dokonywany odpowiedni zapis korespondujący na stronie Dt konta gotówki. Przy stracie ponad normę, sprzedaż dodatkowych odpadków z tego tytułu powinna być odejmowana od strat ponad normę).4) Czasami aktualnie ponoszona strata w procesie może być niższa niż spodziewana. W takich przypadkach mamy do czynienia z zyskami ponad normę. Wartość zysku jest obliczana w taki sposób jak w przypadku strat ponad normę i przenoszona z konta procesu na rachunek zysków i strat. Do następnego procesu zysk jest ewidencjonowany na koncie "Zysk ponad normę" i przenoszony na stronę Ct rachunku zysku i strat na koniec okresu. Celem kalkulacji jest obliczenie kosztu jednostkowego produkcji na bazie normalnej (w normie) operacyjnej efektywności.5) Jeśli istnieje...

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