Methods o te tātaitanga o te utu o te hanga. Pūmau ngā utu mō ia wae o putanga

Ko te utu o te production - ko te tohu ōhanga nui o te tōtika o te production. Ko reira he mea nui ki te mohio me pehea ki te mahi tātai, me te hanga whakaritenga mōhio. Kia whai whakaaro ano tatou i roto i te kōrero atu i te momo matua me ngā tikanga o te tatauranga.

ngakau

Tātaitanga - he tukanga o te whakarōpū nga utu katoa e pā ana ki te hanga o te hua, i runga i ngā āhuatanga ōhanga. Ko reira he ara o te tātai i te utu i roto i ngā moni. Ko te tikanga matua o te tātaitanga: te kōhua, poperedelny me te ritenga. atu tikanga katoa o te utu - he huinga o nga tikanga i runga ake. Ko te kōwhiringa o te tikanga o te utu, tei runga i te mahi ahumahi-motuhake.

Ko hoki tētahi take rite nui te pai rawa o te ahanoa o tātaitanga. Te reira i tei runga i te katoa te whakahaere, me te tātari kaute pūnaha, hei tauira, i te wehenga ki tauaro me te autaki ngā utu. E whakahuatia ahanoa tātai i roto i:

• wae tinana (mongamonga, kg, m, etc ....);
• tawhā herenga taiao e kua tatau hanga te nui o te hua e hoatu ki te tawhā taketake nei ngā āhuatanga;
• wae paerewa whakamahia ki te ine i taonga, arā, o te maha momo; tangohia tetahi o nga momo o tetahi tohu e rite te kōwae, me te huinga o te tātaitanga tau whakarea e toe;
• wae utu;
• wae wa (hei tauira, mīhini-haora);
• He kōwae o te mahi (hei tauira tone-kiromita).

tātaitanga mahi

Ko ratou e whai ake:

• mātau ako o ngā o tātaitanga;
• pūkete pū, me te korerorero o nga utu katoa;
• te whānuitanga me te kounga o ngā hua hangaia;
• mana ki runga i te whakamahi o ngā rauemi, tautukunga ki te moni whakaaetia utu tiaki me te whakahaere;
• te whakatau i nga hua o nga wehenga ki te whakaiti i te utu;
• tāututanga o te hanga rahui.

te mau parau tumu

Methods o tātai o te hanga utu - he huinga o whakaaro huritao i runga i te hanga o te utu hua, e taea te whakatau i te utu tūturu o te momo ngā o te mahi, ranei ona wae. Tīpakonga o te tikanga ngā o tātaitanga tei runga i te āhua o te tukanga ahumahi. Taupānga o te tikanga o tātaitanga hangaia mō kotahi-ahumahi rōpū i roto i hinonga whakaputa ōrite taonga ko kore, faahuru te raraunga i runga i te moni o ngā hua, me te "waimeha" ngā utu. A, no te tātai i te utu production ahumahi o te whakapaunga waho utu i te tau-mutunga Hisoka.

Methods o te tātaitanga o te utu, e taea e koutou:

• ki te ako i te hanganga o te utu o etahi momo o taonga;
• ki te whakarite i te utu tūturu ki te mahere;
• Whakatauritea te whakaputa ngā utu o te ngā momo o taonga ki te utu o whakataetae 'ngā hua;
• ki te whakatika i te utu o te hua;
• hanga whakatau e pā ana ki te hanga o ngā hua-utu whai hua.

tūemi o whakapaunga

Ko te nui katoa o te utu o ngā hua whakangao ngā te utu o:

• hoko o ngā rauemi mata;
• hoko o te wahie, tae atu hoki ngā take hangarau;
• kaimahi 'utu me utu mo pāpori hiahia;
• whakapaunga rererangi, whakahaere;
• atu utu production;
• whakapaunga arumoni.

Ko te tūemi tuatahi e rima o whakapaunga riro te utu production. whakaata utu arumoni te nui o nga utu o te hoko o taonga. Tenei utu tākai, pānuitanga, rokiroki me te transportation. Ko te moni o ngā tūemi katoa whakarārangitia o pūkete whakapaunga mo te utu tonu.

momo o ngā utu

Whakarōpū o tikanga kaute utu whakarato te wehenga ki ngā rōpū o te whakapaunga. utu Direct e pā ana ki te tukanga whakaputa o te hua ake. Ko te tuatahi e toru ngā tūemi whakarārangitia o whakapaunga enei. Kua tohaina nga utu autaki ki te utu o te taonga i etahi ōwehenga ōrau ranei.

Enei e rua ngā rōpū o ngā utu e taea rerekē nui i runga i te motuhake mahi. I roto i te monomanufacture utu tika ngā tino utu katoa, rite te hua ko te whakaputa o te hua kotahi. Otiia i roto i te ahumahi matū, te wahi whiwhi kotahi rauemi raw whānuitanga o ētahi atu matū, he autaki utu katoa.

E hoki Funds tāupe me utu i whakaritea ia wae o te putanga. Ko te rōpū tuarua ngā utu, e kore e ngā huri ki te tātāu i roto i ngā hua putanga. Nuinga o ngā wā ko reira utu rauata, me te whakahaere. utu katoa, e ka nui ake ki te tupu o te hanga e tāupe. Kei roto i tēnei te nui o moni tohaina mo te hoko o ngā rauemi mata, wahie, utu ki utu. He rārangi motuhake o ngā tūemi utu, tei runga i te mahi motuhake.

Kōhua (ngāwari) ara

e kore ko te tikanga tino rongonui o te tātaitanga tenei, no te mea taea reira ki a koutou te whakaatu mōhiohio e pā ana ki te moni o te tukanga katoa o ngā utu production. Ko tēnei aratuka o tātaitanga ko whakamahia, kotahi-hua kamupene, mo tauira, te waro keri ahumahi. I roto i te faanahonahoraa i taua kahore he hiahia i roto i te kaute tātari. tatau Utu e wehewehe i te tapeke utu whakanao ia rōrahi (i roto i te tauira i runga ake - te maha o taranata o waro).

tikanga ritenga

I roto i tenei tikanga, te ahanoa o te tātai ko te tikanga production motuhake. whakaritea te utu o te production e wehewehe i te moni o te utu putu e te maha o ngā waeine hangaia taonga. Ko te āhuatanga tino o tenei tikanga, ko te ki te tātai i te utu me te hua pūtea mō ia tikanga. E riro utu rauata ki pūkete i roto i te rahi ki te tohatoha turanga.

Ritenga utu tātai tikanga ko whakamahia hoki kotahi ranei iti-tauine production, i roto i nei te ahumahi tukanga ko roa te wā. Hei tauira, i roto i ngā tipu engineering, e e okeoke mira, excavators cardinality, i roto i te ahumahi hōia ranei, kei te uaua toutou pule'i e tukatuka me hangaia hua. tono manakohia o tenei kaupapa tatauranga i roto i te hanga o ngā tuhinga ki te huringa production matatini roa ranei.

utu kaute he hua motu mutunga (whakahau oti) ranei te intermediates (wae, hahi). Tei te reira i runga i te matatini o te tikanga. whakamahia te kōwhiringa tuatahi ko te mea ko te ahanoa he hua ki te huringa production poto. Na ka whakaurua nga utu katoa i roto i te utu. A, no te haere mai te reira ki te hanga o ngā hua takawaenga, i whakaritea te utu e wehewehe i te moni o te tikanga o te maha o ngā tūemi ōrite o whakapaunga.

tikanga Tukanga utu o tātaitanga utu

whakamahia tēnei tikanga te i te hinonga o te maina (waro, hau, keri, te hinu, ngahere me ētahi atu.) Ahumahi, pūngao, tukanga ahumahi. āhuatanga katoa o te whakahaere i runga ake e te momo production papatipu, kahore huringa roa production, whāiti ngā hua, kotahi wae, kahore ranei nui hokiate o Hisoka. Ka rite ki te hua, te hanga o ngā hua, ko te rua ngā kaute me te tatauranga. kawea Utu kaute i roto puta noa i te huringa production me te atamira ngā. Runga ki te whakaotinga o te tukanga, kua wehea utu katoa i te maha o ngā wae hua. Na tātai i te utu kupenga.

tikanga Poperedelny

Ka rite ki te ingoa o tenei tikanga ko reira mārama e mahi te ahanoa tukanga tatauranga, te hua o te mea hanga o te hua takawaenga whakamutunga ranei. Kei te whakamahia i tēnei tikanga tātaitanga mō te hanga papatipu, te wahi e hanga tūemi e penei te rauemi raw i roto i te maha o ngā wāhanga whai. Ētahi āhuatanga o ngā tuhinga e ahei kia pahemo anake he maha etahi o rohe, me te kia tukua kia rite ki intermediates. Titauhia Ko te tukanga māmālie o production, wehea ki ngā mahi auau.

He āhuatanga o tenei tikanga ko te hanganga o te utu o ia tohatoha anō oti hoki te wā wā motuhake ranei. Utu ko tatauria e arai ana i te putu mo te tohatoha anō ranei te toputanga o te roa o te wā i runga i te maha o ngā hua hangaia ngā utu. utu Tapeke mo te hanga o ia wahi ko te utu o nga hua oti. E tatau e te tukatuka utu Direct. Ki te wehewehe i waenganui i nga utu, me te āhua-SE mo ia kia arotakea te Hisoka pauna i te mutunga o te marama.

tikanga Poperedelny o te tātai, ko te tino raw rauemi kaha. Na reira, kia whakaritea whakaaro kia rite ki te whakahaere i te whakamahi o ngā rauemi mata i roto i te hanga. Nuinga o ngā wā kei te kawea reira mo tenei whakaaro i roto i āhua-oti tātaitanga putanga, te faaipoiporaa, me te ururua.

tikanga normative

I tēnei aratuka ngā te tātai tuatahi o te utu utu mō ia hua i runga i te pūtake o tata nāianei. Tata tātaianō i roto i ia wā. Motuhake tohaina utu rite ki nga tikanga me ine i roto i te tāutu i te pūtake o te muri. Utu He tātai rite te tokomaha o te paerewa utu, huringa i roto i enei tikanga me te ine. tikanga normative o tātaitanga taea ki a koe te tātai i te utu utu i mua i te mutunga o te marama. Kua tohaina utu katoa i runga i te pokapū fatongia me whakaritea ki fakamolé tūturu.

tikanga ABC

tātaitanga hātepe:

• Kei te wehea te tukanga katoa o te whakahaere ki ngā mahi, pērā i te tukatuka kia, mahi taputapu, changeover, mana te kounga o ngā hua āhua-oti, transportation, a na i runga i. D. te matatini atu te whakahaere o te mahi, kia tohaina te atu mahi. Ngā raruraru e mahi tāututia.
• pēnei ia mahi te ki te tūemi utu motuhake, me te waeine o te inenga. Tenei me whai e rua ngā ture: te noho noa o te whiwhi te raraunga, te whānuitanga o te utu i polechennyh tau ki a ratou tūturu whakaaro. Hei tauira, te maha o herehere titau hoki e taea ana te ruri supply o ngā rauemi mata i te maha o whakaaetanga hainatia.
• utu tata ia te utu kōwae mā te wehewehe i te moni o te utu o ngā mahi i roto i te nui o te tauwhitinga.
• Tātaihia te utu o te mahi. Ko te nui o ngā utu ia wae o te putanga whakanuia e te maha o ngā momo.

Ara, te ahanoa o te mahi kaute ko te motuhake mahi, tātaitanga - momo o mahi.

tīpakonga

Methods o tātai utu he wahi o te whakahaere o te hanga, kaute, me te whakahaere tuhinga i roto i te hinonga. Ko te kōwhiringa o te tikanga o te utu, tei runga i te āhua o te hinonga: .. rāngai Ahumahi, momo o hua, mahi hua, me ētahi atu I roto i te mahi, e taea te tono i enei tikanga katoa o tātaitanga wā kotahi. Koe kēne tatau te utu o whakahau e hahakitanga ranei poperedelnym te whakamahi i tikanga o raw rauemi utu. Me rēhita te tikanga i whiriwhiria i roto i te tikanga mo te Kaupapa Here Kaute.

tauira

Ko te kamupene manufactures toru ngā momo o ngā hua. E ti'a ia tatou ki te whakawhanake i te utu whakaritea, ki te mea i mohiotia he e te kaha production marama ko:.. i te te hua = 300 RW, te hua B = 580 RW, te hua C = 420 RW.

Ko nga mea katoa tikanga o te tātaitanga kihai i tīpakohia, e hiahia ana koe ki te whakatau i te nui o ngā utu ia waeine o te hua (Ripanga 1).

tau	tohu	rōrahi o haamau'araa
		He	Ko te	C
1	Material D (0.5 utu te horoitanga i. / Kg) kg / waeine,	1	2	1
2	Material E (utu 0.9 te horoitanga i. / Kg) kg / wae.	2	3	3
3	Time-kai mahi haora / wae.	3	4	1
4	Auau o utu, moni / hr.	4	3	2.5

Ripanga 2 E whakaatu ana i te utu autaki.

tau	Utu tūemi (te horoitanga i. Per marama)	wahi o te takenga
		production	whakatinanatanga	whakahaere	i roto i te katoa
1	Utu me takoha haumaru pāpori	400	610	486	1526
2	Ko te utu o to koutou hiko pire	260	160	130	520
3	Tapia OS	40	10	40	100
4	pānga tuhituhi	90	170	180	430
5	OS Depreciation	300	100	150	550
6	pānuitanga	-	80	-	80
7	transportation	180	400	200	780
8	TAPEKE	1270	1530	1186	3986

tātai tatou i te nui o utu, mā te whakamahi i ngā tikanga rerekē o te utu calculation.

kōwhiringa 1

Tatou Whakatautuhia te tapeke tika utu o ia hua, i runga i te raraunga i roto i Ripanga 1:

A Hua: (1 * 0.5 + 2 * 0.9) * 300 = 690 moni / marama ..

Hua B: (2 * 0.5 + 4 * 0.9) * 580 = 690 moni / marama ..

Hua F :. (3 * 0.5 + 3 * 0.9) * 420 = 690 moni / marama.

Tapeke utu tika o 4702 rbl. / Marama.

tātai tatou i te moni o utu mahi mo ia hua i roto i te marama kua hipa. Ki te mahi i tenei, kia tini te matatini, te auau tāke me te rōrahi o te production:

He hua: 3 * 4 * 300 = 3600 moni / marama ..

Hua B: 2 * 3 * 580 = 3480 moni / marama ..

Hua C :. 1 * 2.5 * 420 = 1050 moni / marama.

moni whakapaunga Tapeke ki 8130 moni.

Ko te mahi i muri mai - te utu tika, arā, te tātai o te nui o ngā utu tika ...

haamau'araa	He hua	Ko te hua	hua C
utu rauemi Hāngai	2.3	4.6	3.2
Utu me te sotsotchisleniya	14,89	7.45	3.1
Ko te utu tika matua	17,19	12,05	6.3
Ko te rōrahi o te hanga	300	580	420
utu Tapeke mo te rōrahi production katoa	5157	6989	2646
TAPEKE	14792

Te whakatau i te nui o ngā utu autaki ia wae o hua:

• Production :. 1270/1300 = 0,98 moni / kōwae.
• Realizable:. 1530/1300 = 1.18 te horoitanga i / Pcs.
• :. whakahaere 1186/1300 = 0,91 moni / kōwae.

I runga i nga tātai aroaro mua whakatau i te utu o hokohoko te hua:

fakamolé	He hua	Ko te hua	hua C
utu Direct ia wae	2.3	4.6	3.2
utu mahi	14,89	7.45	3.1
utu hāngai	17,19	12,05	6.3
utu hāngai	0,98
utu ahumahi tūturu	18.17	13,03	7.28
utu Distribution	1.18
Adminraskhody	0,91
utu tonu	20,26	15,12	9,37

hāngai ana tēnei tātai tauira kei runga i te utu tatau e wehewehe i nga utu mo te hāngai, me te autaki.

kōwhiringa 2

A feruri i te tātai tauira i roto i i whakaritea te rererangi i runga i te matatini o te tukanga ahumahi rānei.

Kua utu tika kua kawea atu i roto i te tauira o mua. Tātaihia te tukanga katoa he mahi kaha:

Hua He: 3 * 300 = 900 ngā hāora.

Hua B: 2 * 580 = 1160 haora.

C Hua: 1 * 420 = 420 haora.

Te whakatau i te auau o te tohatoha o utu autaki, i wehewehe i te moni i te rōrahi o ngā utu production:

• production: 1270/2480 = 0,51
• realizable: 1530/2480 = 0,62
• Whakahaere: 1186/2480 = 0,48

Tautuhi utu autaki i whakanuia i te wae hua o te tāuru mahi i te tere tatau putu i mua.

tohu	ngä utu käore i, te horoitanga i. \ Units.
	He hua	Ko te hua	hua C
ihirangi mahi	3	2	1
utu Production (auau - 0.51)	3 * 0.51 = 1.53	2 * 0.51 = 1.02	0,51
'Utu Whakatinana (auau - 0.62)	3 * 0.62 = 1.86	2 * 0.62 = 1.24	0,62
utu Whakahaere (auau - 0.48)	3 * 0.48 = 1.44	2 * 0.48 = 0.96	0,48

I runga i nga tātai aroaro tāutu mua te utu o te production:

fakamolé	He hua	Ko te hua	hua C
utu Direct ia wae	2.3	4.6	3.2
utu mahi	14,89	7.45	3.1
utu hāngai	17,19	12,05	6.3
utu hāngai	1.53	1.02	0,51
utu ahumahi tūturu	18,72	13,07	6.81
utu Distribution	1.18
Adminraskhody	0,91
utu tonu	22,02	15.27	7,92

moni

Profit production - ko te moni e toe ana o nga moni i muri i taua ruritanga o utu katoa. Ki te whakaritea nga utu o te taonga, te whakarite, tei tenei ahua i runga i te rautaki o te kaiwhakanao.

I roto i ngā āhuatanga hou nga taonga o te ture tika i te taumata-ture ko te utu o te hau mo te heriheri, hiko, waka rail utanga, he nui hoki te ora o te raau taero. I runga i te wahi o mana ā-rohe, ko te ngohengohe ki te ture tika i runga i te whānui o taonga ngā. E parauhia te reira rite te mahi o te mānukanuka pāpori i roto i te rohe, me te pūtea āheinga.

Ki te whakaturia utu e free, tatau te taha te pai e te tere o te hoki.

tauira

Ko te hanganga o te utu mō ia mano wae o ngā hua ngā:

1. Rauemi - 3 mano moni ..
2. Wahie, tae atu hoki te hanga take - 1.5 mano moni ..
3. Utu Kaimahi - 2 mano moni ..
4. Utu mō te utu - 40%.
5. utu Production - 10% o te utu.
6. moni whare - 20% o te utu.
7. Transport me te tākai - 5% o te utu.

Me koe ki te tātai i te utu o te whakamahi i te tikanga paerewa o te tātaitanga o te utu, me te whakatau i te utu ia waeine o te hua.

I roto i te rererangi atamira tuatahi tātai i te nui ki te 1,000 wae o ngā hua:

• utu i runga i te utu: 2000 * 0.04 = 800 horoitanga;.
• utu whakahaere: 2000 * 0.01 = 200 horoitanga;.
• utu whare: 2000 * 0.02 = 400 moni.

tātai Utu te rite te moni o te utu o nga fakamolé katoa, ki te kahore hoki utu transportation: 3 + 1.5 + 2 + 0.8 + 0.2 + 0.4 = 7.9 (Whārangi Mirimiria..).

utu tākai: 7.9 * 0.05 / 100 = 0.395 mano moni ..

Ko te katoa utu: 7.9 + 0,395 = 8,295 mano Mirimiria;.. ngā ia tūemi: .. 8.3 moni.

Tera pea e hoatu te pai ia waeine o te hua kei te i 15%. Katahi te utu, ko: 8.3 * 1.15 = 9.55 moni.

tikanga tawhē

Kāore he iti nui tohu o te tōtika o te hua ko te pai Tawhē. Kei te tatau ia i runga i ngā kamupene ki te arotau i hanga - te whānuitanga kōwhiringa ki te moni nui. Ki te kia mahi tango ki pūkete te maximization pai te kawenga ki tonu i te taputapu utu.

Kei roto i te tikanga i roto i wehewehe i te utu o te utu o te whakaputa me te hoko, i whakaritea, me te tāupe. Ka karanga utu tika, e rerekē i roto i te rahi ki te rōrahi o ngā ratonga. Na reira, tatau te utu production te anake i roto i te utu tāupe. Ko te painga matua o tenei metol i iti te utu o te faaohieraa mana kaute me te utu.

Profit tawhē - ko te moni i te taikaha i te hoko o nga utu hāngai:

MD = Price - Utu Tāupe.

tauira

Tātaihia te taha pai mo te hanga o te te hua, te utu o te mea 160 mano moni, nga utu tāupe - .. 120 mano moni .. Hoki tapatahi, amo te tātaitanga i te huru e, no te he rite ki te moni o nga utu i whakaritea o te 1 miriona moni te tono.

tau	tohu	Ko te rōrahi hoko mo te taumata i homai o production, ths. Mirimiri.
		50 toni	40 toni	55 toni
1	utu	7500	6000	8250
2	utu tāupe	5500	4400	6050
3	pai haurokuroku	2000	1600	2200
4	utu i whakaritea	1000	1000	1000
5	āhua o te whawhati tata	1000	600	1200

Te huri tatau te taha pai ko e whai ake:

Ko te hua i roto i te hanga rōrahi ki 5 toni: (55-50) * (160-120) = 200 mano moni.;.

He hekenga i roto i te putanga o 10 tōne: (40-50) * (160-120) = -400 mano moni ..

No te kamupene e whakamahi i roto i te whakaputa o āhua-oti hua, ai ko e tika ana ki te tango ki roto ki pūkete e te utu o ngā rauemi, me te mahi mo te hanga o katoa te utu fakapapau'i i te whakamutunga hua utu. mohio fakamolé ope katoa e i roto i te wā pūrongo, me noho ki waho o te utu haurokuroku.

kia tango hoki te reira i ki pūkete te whāititanga i roto i te tono o tenei tikanga. Tenei ka karo hapa i roto i te whakamahere. e kore te mea kia hāngai hua pai e kore anake i runga i te tātaitanga i te whakatau ki te whakapiki ake i te moni o te hanga, me te whakaiti o te tuku o te moni haurokuroku. Mahere ki te whakawhanake i te whānuitanga o ngā hua i roto i te wā roa, ake i roto i te hanga raukaha ki te whakatau ia tono, te whakapai ake pūnaha whakahaere whakapaunga - he ōrite nui enei āhuatanga i whakarite ai pakihi katoa.