TFL Vsebine / Revija Poslovodno računovodstvo

Model stalnih cen pri serijski proizvodnji omogoča sprotno spremljanje vrednosti proizvodnje. Odmiki v nedokončani proizvodnji nastanejo zaradi razlik med dejanskimi stroški in načrtovanimi v stalnih cenah. Omogočajo nam ugotavljanje odklonov od načrtovanih cen serijske proizvodnje. Odmike lahko analiziramo iz različnih vidikov. Najpomembnejša je analiza odmikov po stroškovnih nosilcih. Analiza odmikov po stroškovnih mestih je pomembna za odklone po mestih odgovornosti. Analiza odmikov je možna pod pogojem, če vzpostavimo ustrezne evidence spremljanja stalnih cen po posameznih vrstah stroškov.

The constant-price model for serial production allows continuous monitoring of the value of production. Deviations in the production in progress are due to the differences between the actual costs and planned at constant prices. They allow us to determine the deviations from the planned prices of series production. The deviations can be analyzed from various aspects. The most important is the analysis of deviations by cost carriers. An analysis of deviations by cost centers is important for deviations by place of responsibility. An analysis of deviations is possible if we establish appropriate records for monitoring constant prices by individual types of costs.