|так и с| | | | | | |
|российс| | | | | | |
|кой | | | | | | |
|системо| | | | | | |
|й | | | | | | |
|учета, | | | | | | |
|расходы| | | | | | |
|можно | | | | | | |
|раздели| | | | | | |
|ть на | | | | | | |
|произво| | | | | | |
|дственн| | | | | | |
|ые и | | | | | | |
|периоди| | | | | | |
|ческие.| | | | | | |
| | | | | | | |
|Произво| | | | | | |
|дственн| | | | | | |
|ые | | | | | | |
|издержк| | | | | | |
|и - это| | | | | | |
|расходы| | | | | | |
|, | | | | | | |
|осущест| | | | | | |
|вляемые| | | | | | |
|для | | | | | | |
|приведе| | | | | | |
|ния | | | | | | |
|товаров| | | | | | |
|или | | | | | | |
|услуг в| | | | | | |
|товарно| | | | | | |
|е | | | | | | |
|состоян| | | | | | |
|ие. | | | | | | |
|Наприме| | | | | | |
|р, | | | | | | |
|прямые | | | | | | |
|трудоза| | | | | | |
|траты, | | | | | | |
|прямые | | | | | | |
|расходы| | | | | | |
|, | | | | | | |
|накладн| | | | | | |
|ые | | | | | | |
|произво| | | | | | |
|дственн| | | | | | |
|ые | | | | | | |
|расходы| | | | | | |
|, | | | | | | |
|товары | | | | | | |
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|дажи и | | | | | | |
|затраты| | | | | | |
|на | | | | | | |
|транспо| | | | | | |
|ртировк| | | | | | |
|у по | | | | | | |
|приобре| | | | | | |
|тенным | | | | | | |
|товарам| | | | | | |
|. | | | | | | |
|Стоимос| | | | | | |
|ть | | | | | | |
|запасов| | | | | | |
|рассчит| | | | | | |
|ывается| | | | | | |
|с | | | | | | |
|учетом | | | | | | |
|таких | | | | | | |
|издерже| | | | | | |
|к. | | | | | | |
|Периоди| | | | | | |
|ческие | | | | | | |
|расходы| | | | | | |
|- это | | | | | | |
|общехоз| | | | | | |
|яйствен| | | | | | |
|ные | | | | | | |
|расходы| | | | | | |
|, не | | | | | | |
|включае| | | | | | |
|мые в | | | | | | |
|оценку | | | | | | |
|товарно| | | | | | |
|-матери| | | | | | |
|альных | | | | | | |
|запасов| | | | | | |
|и, | | | | | | |
|соответ| | | | | | |
|ственно| | | | | | |
|, | | | | | | |
|рассмат| | | | | | |
|риваемы| | | | | | |
|е как | | | | | | |
|затраты| | | | | | |
|того | | | | | | |
|периода| | | | | | |
|, в | | | | | | |
|течение| | | | | | |
|которог| | | | | | |
|о они | | | | | | |
|были | | | | | | |
|понесен| | | | | | |
|ы. | | | | | | |
|Наприме| | | | | | |
|р, | | | | | | |
|аренда | | | | | | |
|админис| | | | | | |
|тративн| | | | | | |
|ого | | | | | | |
|здания,| | | | | | |
|заработ| | | | | | |
|ная | | | | | | |
|плата | | | | | | |
|админис| | | | | | |
|тративн| | | | | | |
|ого | | | | | | |
|персона| | | | | | |
|ла, | | | | | | |
|вознагр| | | | | | |
|аждение| | | | | | |
|, | | | | | | |
|выплаче| | | | | | |
|нное | | | | | | |
|аудитор| | | | | | |
|у, и | | | | | | |
|коммерч| | | | | | |
|еские | | | | | | |
|расходы| | | | | | |
|. | | | | | | |
|В Плане| | | | | | |
|счетов,| | | | | | |
|действу| | | | | | |
|ющем в | | | | | | |
|настоящ| | | | | | |
|ее | | | | | | |
|время в| | | | | | |
|российс| | | | | | |
|кой | | | | | | |
|системе| | | | | | |
|учета, | | | | | | |
|отражен| | | | | | |
|а | | | | | | |
|концепц| | | | | | |
|ия | | | | | | |
|произво| | | | | | |
|дственн| | | | | | |
|ых и | | | | | | |
|периоди| | | | | | |
|ческих | | | | | | |
|издерже| | | | | | |
|к, но | | | | | | |
|не | | | | | | |
|достато| | | | | | |
|чно | | | | | | |
|четко | | | | | | |
|разрабо| | | | | | |
|таны | | | | | | |
|принцип| | | | | | |
|ы ее | | | | | | |
|примене| | | | | | |
|ния. В | | | | | | |
|соответ| | | | | | |
|ствии с| | | | | | |
|новой | | | | | | |
|формой | | | | | | |
|отчета | | | | | | |
|о | | | | | | |
|финансо| | | | | | |
|вых | | | | | | |
|результ| | | | | | |
|атах и | | | | | | |
|их | | | | | | |
|использ| | | | | | |
|овании | | | | | | |
|управле| | | | | | |
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