Диплом: Управление затратами корпорации ПАО НК «Роснефть»

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   
   

  
    

 
 
 

   
    
 
 
   
  

 
  
  

   
   

  
     

          
     

      
       
      

 
- 
 
- 
  
  
 

);
-   
  



   
   
  

   
   

  
  
 

   
   
 
 
   
  
   

   
  
-


   
  
  
  
  
95
   
    
   
  
    

 
  
 
 
  
 
 
   
 

    
 

 
  

 
 

   
  
 

   
   
 
 
  
    
  
   
 

 
 
 

 
 
- 

 
 

   
   
  
 
    
  
  

   
  


 
 
  
  

 
    

     
     
        

         
       

96

 

   
  

 
);

 

   
    
  
   
   
  
 

  
    
  
  
   

   
   

  

 
 

 
  
  
   
  
 
   

 
   

  
    
    
  
    
  
  


 
 

  
  

 
   
   
  

 
 
.

 


 
;

 
;

 ;
 
  
 

 
 
97
 
  
 

   
   

 
 

   
   
  

    
   
   
   



 
 

 

      
         -  

      
     



 

 
 

 
 

  
  
 

  
  
  
  
 

  
 

)   
   
  

 
 

  
   
 

   
 -
 
 
   
 

 
   
 
98
 
  
  

 
  
 

  
  

  
 
  

 
 
 
 
  
 - 
  
  


 
 
 

 
 
 

 
 
 

 
 
  
   
   

   
  

 
 

 
 
 

   
   
   
 
   
   
  
  
   
  
      
      
      
      
 
       

     
    


 

99
  
   
  
   
  
  
  
  
  

  
  
  
  
 
 
   
   
  
 
   
   

  
  
  
  
     

 
    
  

    
   
 
 
   
  

   
  
  
   
  

 
 
 

   
 

   
  
  

 

   
   
  

   
     
  
  

 
    
   

  
   
  
   
  

   
   
  
   
  
    
   
   
  
  
    - 
 
100

  
    
  
   
  

   
      
     -   
       

        
     

      
    
 

 
  
 
  
    
  -
 
 
   
   

  
   
  
    
 
  
  
  
  
  

 
  
  
  
   
  
   
  
   
   
  
  

 
   
  
 
   
  

   
   

   
   


 
101
  
   
    
 
 
  


 
 
  
  



   
   
  
   
 

 
 
 


  
 - 

 
    
 


     
  


 
 
  
  


 

    
   
   
   
  
   
 
 
  - 
   

 




      

102
-
 

Рисунок. 8. Схема распределения косвенных расходов
     
 
   
   
 

 
 

   

 
   
   

   
  

   
   

  
  
  

 

 
 
 
 
    


   
    
 

-
 
Выбор и обоснование баз
распределения косвенных
расходов
Расчет ставок распределения
косвенных расходов для
каждого обслуживающего
подразделения
Выделение основных и
обслуживающих производств
Распределения косвенных
расходов по видам продукции,
работ, услуг
103

 
 

 
  
  
   
  

   
    
  
   
  

  
 -  
   
  
   

 
   
  

 

 
 
 
 
  
   

  
  


 
 

   
   

   
   
  
   

  
      
       
9.
        
      


 -    

        
       


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