:
:
Aizmirsu paroli  
 
 
 

Darbs:

materiāli tiek nogādāti līdz ražošanas nodaļai.
Pilna pašizmaksas kalkulācija, liekot pamatā vispārējo izmaksu pieskaitīšanas kalkulāciju, līdz ar to ir:
Kopējās materiāla izmaksas
+ Ražošanas netiešās izmaksas
= Ražošanas pilnās izmaksas
+ Pārdošanas un administrācijas izmaksas, kur pieskaitāmā procentu likme tiek parasti aprēķināta procentos kā pārdošanas un administrācijas izmaksas attiecībā pret ražošanas izmaksām
= Pilnā ražošanas pašizmaksa
+ Uzcenojums
= Cena bez PVN

Piemērs.
Uzņēmumam bez aušanas ceha ir arī šūšanas cehs un tā galvenais produkcijas pircējs ir lielveikalu tīkls. Šūšanas cehā pārsvarā darbi tiek veikti, izmantojot fizisku darba spēku. Uzņēmumam papildus vēl ir materiālu uzglabāšanas un piegādes nodaļa, kurā tiek kontrolēti un uzglabāti ienākošie pamatmateriāli. Ceturtā nodaļa ir ražošanas un pārdošanas nodaļa.
Par šo uzņēmumu ir sekojoša izmaksu informācija:

Tiešās materiālu izmaksas 1 205 000 Ls
Tiešā darba alga 980 000
Tiešo izmaksu summa 2 185 000

Vadošā personāla un administrācijas algas 300 000
Netiešās ražošanas materiālu izmaksas 200 000
Enerģijas patēriņa izmaksas 65 000
Remonta un uzturēšanās izmaksas 80 000
Biroju uzturēšanas izmaksas 110 000
Pārdošanas izmaksas 130 000
Īres maksas 230 000
Amortizācijas izmaksas 350 000
Netiešo izmaksu summa 1 465 000

Uzņēmums izmanto savos aprēķinos vispārējo izmaksu pieskaitīšanas kalkulāciju pēc pilnas pašizmaksas metodes un vēlas veikt reālo pašizmaksas kalkulāciju.
Vispirms ir jāsadala tiešās izmaksas starp uzņēmuma divām ražošanas nodaļām. Pēc tam jāsadala netiešās izmaksas starp uzņēmuma četrām nodaļām.
No grāmatvedības datiem ir zināms, ka:

Tiešā darba samaksa Ls 370 000 Patērētais mašīnstundu 95 200 st.
aušanas cehā skaits
Tiešā darba samaksa Ls 610 000 Patērētais darba stundu 68 500 st.
šūšanas cehā skaits
Tiešā darba algas izm. 980 000
summa

4. tabula
Netiešo izmaksu sadalījums pa nodaļām (Ls)

Izmaksu veids Sagādes nodaļa Aušanas nodaļa Šūšanas nodaļa Pārdošanas un adm. nod. Izmaksu summa
Netiešā darba samaksa 25 000 85 000 130000 60 000 300 000
Netiešās raž. Mat. Izmaksas 10 000 73 000 55 000 62 000 200 000
Enerģijas patēriņa izmaksas 5 000 30 000 25 000 5 000 65 000
Remonts un uzturēšana 4 000 43 000 31 000 2 000 80 000
Biroju uzturēšana 2 000 4 000 7 000 97 000 110 000
Pārdošanas izmaksas
130 00 130 000
Īres maksas 45 000 65 000 84 000 36 000 230 000
Amortizācija 20 000 167 000 106 000 57 000 350 000
Netiešo izmaksu summa 111 000 467 000 438 000 449 000 1465000

Lai sastādītu pašizmaksas aprēķinu, ir jāaprēķina pieskaitāmās netiešo izmaksu likmes. Uzņēmuma nodaļās ir izveidoti sekojoši izmaksu sadales pamatojumi:[3.,19.-20.lpp]
Sagādes nodaļa: Materiālu pieskaitāmās netiešās izmaksas tiek aprēķinātas kā procentu likme attiecībās pret patērēto tiešo materiālu summu.
Aušanas nodaļa: Netiešās izmaksas tiek aprēķinātas kā pieskaitāma naudas likme attiecībā pret patērēto mašīnstundu skaitu.
Šūšanas nodaļa: Netiešās izmaksas tiek aprēķinātas kā pieskaitāma naudas vērtības likme attiecībā pret patērēto darba stundu skaitu.
Pārdošanas un Netiešās izmaksas tiek aprēķinātas kā procentu
admin. nodaļa likme attiecībā pret ražošanas izmaksām.
Tālāk mēs šīs izmaksas sagrupējam pēc iepriekšējās metodes:

Tiešās materiālu izmaksas Ls 2 185 000
+ Netiešās materiālu izmaksas 111 000
Kopējās materiāla
izmaksas 2 296 000
+ Tiešā darba alga aušanas nodaļā 370 000
+ Netiešās izmaksas aušanas nodaļā 467 000
Aušanas nodaļas izmaksas 837 000
Tiešā darba alga šūšanas nodaļā 610 000
+ Netiešās izmaksas šūšanas nodaļā 438 000
Šūšanas nodaļas izmaksas 1 048 000
Pilnā ražošanas pašizmaksa 4 181 000

Uzņēmumu pieskaitāmās izmaksu likmes tad ir sekojošas:

Sagādes nodaļa: 111 000 * 100% = 9,2 %
1 205 000

Aušanas nodaļa: 467 000 = 4.91Ls/mašīnst.
95 200

Šūšanas nodaļa: 438 000 = 6.39 Ls/ darba st.
68 500

Pārdošanas/ 449 000 * 100%  10.7%
adm. nodaļa 4 181 000

Viens no uzņēmuma specializācijas veidiem ir mašīnsēdekļu pārvalku šūšana. Pēc atskaitēm ir redzams, ka viena pārvalka komplekta šūšanai nepieciešamā materiāla izmaksas ir 6.16 Ls. Pēc reģistrētā darba stunda saraksta, aušanas nodaļā tiešais laika patēriņš uz viena komplekta auduma saražošanu ir 0.7 stundas un šūšanas nodaļā – 1.5 stundas. Darba samaksa – 0.8 Ls /st.
Vadoties pēc šīs informācijas varam aprēķināt viena komplekta pašizmaksu.

Tiešās materiālu izmaksas Ls 6.16
+ 9.2% pieskaitāmās materiālu izmaksas Ls 0.57
= Kopējās materiālu izmaksas Ls 6.73
Tiešā darba samaksa aušanas nodaļā Ls 0.56
+ Netiešās izmaksas aušanas nodaļā Ls 3.43
Tiešā darba samaksa šūšanas nodaļā Ls 1.20
+ Netiešās izmaksas šūšanas nodaļā Ls 9.59
= Kopējās ražošanas izmaksas Ls 14.78
Pilnā ražošanas pašizmaksa Ls 21.51
+ Pārdošanas un admin. izmaksas Ls 1.58
Pilna pašizmaksa uz vienu vienību Ls 23.09

Ņemot vērā vienas produkcijas vienības pašizmaksu, mēs varam orientējoši noteikt cenu. Mums jāņem vērā, ka uzņēmums grib nopelnīt un uzliks uzcenojumu, kā arī cenā ir jāierēķina PVN. Tāpat nosakot cenu, ir jāņem vērā tirgus cena.

1.3. Seguma summas metode jeb mainīgo izmaksu kalkulācijas metode

Pilnās pašizmaksas metodē rēķinās ar visām produkcijas vai pasūtījuma izmaksām, neskatoties vai tās ir mainīgās vai fiksētās izmaksas.
Seguma summa metodē rēķinās tikai ar mainīgajām izmaksām. Patstāvīgās izmaksas netiek sadalītas pa atsevišķiem produkcijas veidiem vai pasūtījumiem, bet tiek uzskatītas par perioda izmaksām.
Tāpēc pielietojot šo kalkulācijas metodi, nav jāsaskaras ar brīžiem sarežģīto kopējo izmaksu sadalīšanu pa nodaļām un pa atsevišķajiem produkcijas veidiem.
[3.,21.lpp.]
2. zīmējums
Tiešās izmaksas

Izmaksu
objekts

Netiešās mainīgās
izmaksas
Netiešās patstāvīgās izmaksas


Perioda izmaksas
(no ražošanas neatkarīgās,
patstāvīgās izmaksas)

Vispārējo seguma summas kalkulāciju var atspoguļot sekojoši:

Tiešās materiālu izmaksas (VC)
+ Tiešā darba alga (VC)
+ Netiešās ražošanas izmaksas (VC)
= Ražošanas minimālās izmaksas (VC)
+ Mainīgās pārdošanas izmaksas (VC)
+ Mainīgās administrācijas izmaksas (VC)
= Kopējās minimālās izmaksas (VC)
+ Seguma summa
= Pārdošanas cena

Seguma summa ir centrālais jēdziens seguma summas kalkulācijā. Seguma summa ir starpība starp pārdošanas cenu un kopējām minimālajām izmaksām, un tai ir jāsedz uzņēmuma patstāvīgās izmaksas un peļņa.
Lai labāk izprastu seguma summas jēdzienu, apgriežam iepriekš rakstīto otrādi:
Pārdošanas cena
- Mainīgās izmaksas
= Seguma summa
- Patstāvīgās izmaksas
= Peļņa
Seguma summas kalkulācijā vispirms tiek iekalkulētas produkcijas ražošanas vai pasūtījuma mainīgās izmaksas, t.i. produkcijas vai pasūtījuma minimālās izmaksas. Pēc tam, lai iegūtu pārdošanas cenu, tiek pieskaitīta seguma summa.
Lielākā daļa rentabilitātes aprēķinu ir saistīti ar seguma summas metodi. Tas ir tāpēc, ka lielākajai daļai uzņēmumu savas produkcijas cenas ir jānosaka, vadoties pēc esošajām tirgus cenām, kas bieži tiek noteiktas no vadošajiem aktuālās produkcijas ražojošiem uzņēmumiem. Ja pircējs nevēlas maksāt uzņēmumā noteikto produkcijas cenu pēc darba pašizmaksas kalkulācijas noteikto, uzņēmumam vajag izvērtēt produkcijas vai pasūtījuma rentabilitāti ar seguma summas palīdzību.
Uzņēmumam ir jāatrod tā izmaksu robeža, kur seguma summa sedz visas patstāvīgās; patstāvīgās izmaksas uzņēmumā pastāv jebkurā gadījumā, vai uzņēmums ir saņēmis pasūtījumu vai ne. Minimālās izmaksas reprezentē viszemāko cenu, kādu uzņēmums var akceptēt. Cena, kas pārsniedz šo izmaksu līmeni, sāk segt patstāvīgās izmaksas un pēc tam sāk dot peļņu.
Arī seguma summas kalkulācijā var izmantot pieskaitāmo izmaksu kalkulācijas principu, bet veiktie aprēķini dos informāciju tikai par pieskaitāmajām izmaksām, kas sedz mainīgās izmaksas.
Tātad uzņēmumā ražotās produkcijas vai pasūtījuma seguma summa, kurai aktuālajā laika periodā ir jāsedz uzņēmuma patstāvīgās izmaksas un peļņa. Pamatprincips ir parādīts 5.tabulā.
5. tabula
Seguma summas aprēķina metode.
Izmaksu objekti:
Produkcija vai pasūtījumi Summa
Ieņēmumi no realizācijas:
• tiešais materiālu patēriņš
• tiešā alga
• netiešās mainīgās izmaksas l1 + l2 + l3 +…..+ ln =
}VK1 + VK2 +…+ VK =
l

VK
Seguma summa SS1 + SS2 + SS3+…. + SSn = SS
Patstāvīgās izmaksas =
Peļņa vai zaudējumi = FK
R
[3.,23.lpp.]
Seguma summas metodi izmanto praktiski visi tirdzniecības uzņēmumi.
1.3.1. Pašizmaksas kalkulācija pēc seguma summas metodes

Seguma summas kalkulācijas metode tiek plaši izmantota ražošanas un tirdzniecības uzņēmumos. Tā kā pakalpojumu uzņēmumos lielākā daļa izmaksu ir patstāvīgās izmaksas, pašizmaksas kalkulācija pēc seguma summas metodes šādos uzņēmumos tiek izmantota mazāk. Pašizmaksas kalkulācija pēc seguma summas metodes mēs varam atspoguļot sekojošā piemērā par ražošanas uzņēmumu. Dati par šo uzņēmumu ir šādi:

Tiešā darba samaksa Ls 370 000 Patērētais mašīnstundu 95 200 st.
aušanas cehā skaits
Tiešā darba samaksa Ls 610 000 Patērētais darba stundu 68 500 st.
šūšanas cehā skaits
Tiešā darba algas izm. 980 000
summa
Vadoties no grāmatvedības datiem, netiešās izmaksas tiek sadalītas pa četrām nodaļām un savukārt netiešās izmaksas ir jāizdala starp mainīgajām un patstāvīgajām izmaksām.
6. tabula
Izmaksu sadalījums pa nodaļām.

Izmaksu veids Sagādes nodaļa Aušanas nodaļa Šūšanas nodaļa Pārdošanas un adm. nod. Izmaksu summa
Netiešo izmaksu summa 111 000 467 000 438 000 449 000 1465000
Mainīgās izmaksas 32 500 126 000 162 000 45 000 365 500
Patstāvīgās izmaksas 78 500 341 000 276 000 404 000 1099500

Šīs izmaksas tālāk grupē, kā parādīts seguma summas kalkulācijas paraugā:
Tiešo materiālu izmaksas ` Ls 2 185 000
Tiešā darba samaksa aušanas


Atpakaļ  1  2  [3]  4  Tālāk

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