Vrednost nabave in porabe po cenah za vrednotenje (torej planskih cenah) za
posamezno obdobje lahko razen iz podatkov glavne knjige razberemo tudi iz izpisa
revalorizacije porabe. Tu zbrane vrednosti so seveda SAMO vrednosti iz izbranega obdobja (privzeto:
konto 3190). Odmiki, ki izhajajo iz začetnega stanja (privzeto: konto 3191) pa
so v pregled vključeni le, če imamo vse podatke za preteklo obračunsko obdobje
in smo kreirali tudi izravnavo (glej Vnos stalne cene).
The value a purchase and consumption by valuation price (that is, planned
prices) for a particular period can be found in information from the general
ledger and also through a revaluation of
consumption. Of course, values selected here are ONLY from the selected
period (by default account 3190). Variances from the initial balance (by
default account 3191) are included in the overview only if you have all data
from the previous accounting period and have created a levelling document (see
Entering Fixed Prices).
Ta izpis torej ponuja vpogled v nabavo in porabo, ovrednoteno po planskih
cenah: This report gives you an overview of purchases and consumption valued by
planned price.
Odmike pri porabi knjižimo konec obračunskega obdobja (običajno poslovnega
leta). Pri tem v praksi uporabljamo metodo ugotavljanja faktorja odmika pri porabi
in za ta znesek debetno korigiramo ustrezni konto stroškov.
Variances owing to consumption are posted at the end of the accounting period (usually
the fiscal year). In practice, this is done using the method of determining the
variance factor and correcting the debit side of the appropriate account.
Example:
V šifrantu predlog avtomatskega knjiženja oblikujemo postopek, ki In the
Templates for Automatic Posting register, create a process to:
- Line 10: determine the factor of the variance from the fixed price based
on all purchases in the selected period (usually the year).ugotovi faktor odmika od stalne cene glede na vse nabave v
izbranem obdobju (običajno letu)
- Line 20: s tako ugotovljenim faktorjem množi vrednost vse porabe v
izbranem obodobju in rezultat knjiži kreditno na konto odmikov, debetno pa na konto
stroškov materiala. multiply the factor determined above by the value of all
consumption in the selected period and post the result to the credit side of
the variance account, and to the debit side of the account for the cost of
materials.
Na tak način obračunamo vse promete v obračunskem obdobju (naš primer je za
koledarsko leto). Pri tem NE UPOŠTEVAMO temeljnice za začetno stanje, ker se
začetna vrednost zaloge in preračun na nove stalne cene v začetku leta ne všteva v
vrednost nabav v obdobju. Če torej revalorizacija zaloge na novo stalno ceno ni
knjižena na temeljnici začetnega stanja, moramo za začetni datum knjiženja
uporabiti drugi dan v tekočem letu:
This is how you account for all movements in an accounting period (in this case,
the calendar year). Here you DO NOT use the journal entry for the initial
balance, because the initial value of stock and the calculation into new fixed
prices at the beginning of the year are not counted in the value of purchases
for the period. If the revaluation of stock to the new fixed price is not posted
in the journal entry for the initial balance, you must use a different day in
the current year as the starting date for posting.
Pozicije tako kreirane temeljnice:
The lines of a journal entry created this way:
Konto kartica 3100 in 3190 (konto 3191 izkazuje samo začetno stanje):
Account card 3100 and 3190 (account 3191 only displays the initial balance):
Ob koncu obračunskega obdobja bomo morali še preknjižiti vrednost odmika na
kontu odmikov pri nabavi in porabi (3190) na konto začetnih odmikov os stalne
cene (3191). Za opis postopka glej Določitev
novih stalnih cen, kjer je postopek prikazan za otvoritev leta 2002. Zato se
bomo tu zadovoljili s temeljnico, ki jo kreira prednastavljeni postopek
avtomatskega knjiženja:
At the end of the accounting period, you'll have to post the value of the
variance in the account for variances owing to purchases and consumption to the
account for initial variances from the fixed price (3191). For a description of
this procedure, see Setting New Fixed Prices,
where the process for the opening of the year 2002 is shown. Here, it will
suffice to take a look at the journal entry created by the predefined automatic
posting process.
General Functions:
Related Topics: