KYLAND: ïëàí îáíîâëåíèÿ ñóùåñòâóþùåé ëèíåéêè è âûïóñêà íîâîãî îáîðóäîâàíèÿ íà 2024 ãîä
28.04.2024
Ñôåðà âîçíèêíîâåíèÿ çàòðàò (àíãë. Sphere of responsibility ) Íåñêîëüêî ãðóïï ÌÂÇ (ìåñò âîçíèêíîâåíèÿ çàòðàò, öåíòðîâ îòâåòñòâåííîñòè), îáúåäèíåííûõ â ñîîòâåòñòâèè ñ îðãàíèçàöèîííîé ñòðóêòóðîé ïðåäïðèÿòèÿ. Îíà ÿâëÿåòñÿ ñàìîé êðóïíîé åäèíèöåé â ñèñòåìå ó÷åòà çàòðàò ïî ìåñòàì èõ âîçíèêíîâåíèÿ. Êàê ïðàâèëî, âûäåëÿþò ôóíêöèîíàëüíûå ñôåðû âîçíèêíîâåíèÿ çàòðàò: ìàòåðèàëüíî-òåõíè÷åñêîå îáåñïå÷åíèå, ìàðêåòèíã, ïðîèçâîäñòâî, óïðàâëåíèå, ñáûò, ÍÈÎÊÐ, ïåðñîíàë è äð.
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