Namangan muxandislik texnologiya instituti

19-jadval

Zanjirli bog’lanish usulining jami material xarajati o’zgarishiga tahsir etuvchi omillarni aniqlashda qo’llanilishi

Ko’rsatkichlar	Biznes reja mahlu-motlari	Xaqiqatdagi mahlumotlar	Farqi (+,-)
1. Material miqdori, dona	30	32	+2
2. Bir dona materialning bahosi, ming so’m	92,0	90,0	-2,0
3. Material xarajati, mingso’m	2760,0	2880,0	+120,0

19-jadval mahlumotlaridan ko’rinib turibdiki korxonada jami material xarajatlari rejaga nisbatan haqiqatda 120,0 ming so’mga ko’’ bo’lgan. Ushbu natijaviy ko’rsatkich o’zgarishiga material miqdori hamda bir dona material bahosining o’zgarishi tahsir ko’rsatgan. Bu ikki omil tahsirini hisoblash uchun quyidagi hisoblash ishlari bajariladi.

1. Birinchi omilni o’zgarish holati olinadi (32 dona), ikkinchi omil shartli o’zgarmas deb qaralib (92,0 ming so’m), u xolislantiriladi.
92,0*32=2944,0 ming so’m
Ushbu tartib bilan shartli material xarajati ko’rsatkichi (2944,0 ming so’m) hisoblab to’ildi.
Material xarajatlarning biznes-rejadan ortiq sarflanishiga:
2. Material miqdorini mehyordan ortiqcha sarflanganining tahsiri:
(92,0*32) – (92,0*30)=+184,0 ming so’m
Material miqdorini mehyordan +2,0 (32–30) dona ko’’ sarflanishi +184,0 ming so’mga xarajatni oshirgan.
3. Bir dona materil bahosining o’zgarishi tahsiri:
(90,0*32) – (92,0*32) = - 64,0
Bir dona materil bahosining -2,0 (92,0– 90,0) ming so’mga o’zgarishi – 64,0 ming so’mga jami material harajatini oshirgan.
4. Ikkala omilning tahsiri:
+184,0 – 64,0 = 120,0 ming so’mga teng.