Калькуляция себестоимости продукции лесопильного производства

Приложение 1 к Методическим рекомендациям Минпромнауки России от 26.12.2002

                    Калькуляция себестоимости продукции
лесопильного производства

I. Основные технико-экономические показатели

---------------------------------------------------------------------------
¦                    ¦   N   ¦  За соответствующий  ¦ За отчетный период  ¦
¦                    ¦строки ¦ период прошлого года +---------------------+
¦                    ¦       ¦                      ¦по плану ¦фактически ¦
+--------------------+-------+----------------------+---------+-----------+
¦                    ¦       ¦          1           ¦    2    ¦     3     ¦
+--------------------+-------+----------------------+---------+-----------+
¦Распиловка сырья, м2¦  01   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Валовый выпуск      ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов, м3  ¦  02   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Процент выхода      ¦  03   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Использование       ¦       ¦                      ¦         ¦           ¦
¦отходов:            ¦       ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦- на технологическую¦       ¦                      ¦         ¦           ¦
¦щепу, м3            ¦  04   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦- на изделия        ¦       ¦                      ¦         ¦           ¦
¦культурно-бытового  ¦       ¦                      ¦         ¦           ¦
¦назначения и        ¦       ¦                      ¦         ¦           ¦
¦хозяйственного      ¦       ¦                      ¦         ¦           ¦
¦обихода, м3         ¦  05   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦- на топливо, м3    ¦  06   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Коэффициент         ¦       ¦                      ¦         ¦           ¦
¦комплексного        ¦       ¦                      ¦         ¦           ¦
¦использования сырья ¦  07   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Товарный выпуск     ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов, м3  ¦  08   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Сумма               ¦       ¦                      ¦         ¦           ¦
¦кубокоэффициентов   ¦       ¦                      ¦         ¦           ¦
¦валового выпуска    ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов, м3  ¦  09   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Средний коэффициент ¦       ¦                      ¦         ¦           ¦
¦сортности валового  ¦       ¦                      ¦         ¦           ¦
¦выпуска             ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов      ¦  10   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Средний коэффициент ¦       ¦                      ¦         ¦           ¦
¦сортности товарного ¦       ¦                      ¦         ¦           ¦
¦выпуска             ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов      ¦  11   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Антисептирование    ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов, м3  ¦  12   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Камерная сушка      ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов до   ¦       ¦                      ¦         ¦           ¦
¦влажности не более  ¦       ¦                      ¦         ¦           ¦
¦22% абс.            ¦  13   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Пакетирование       ¦       ¦                      ¦         ¦           ¦
¦пиломатериалов, м3  ¦  14   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦в том числе         ¦       ¦                      ¦         ¦           ¦
¦формирование жестких¦       ¦                      ¦         ¦           ¦
¦транспортных        ¦       ¦                      ¦         ¦           ¦
¦пакетов             ¦  15   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Товарная продукция  ¦       ¦                      ¦         ¦           ¦
¦по отпускным        ¦       ¦                      ¦         ¦           ¦
¦(продажным) ценам,  ¦       ¦                      ¦         ¦           ¦
¦тыс. руб.           ¦  16   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Себестоимость       ¦       ¦                      ¦         ¦           ¦
¦товарной продукции, ¦       ¦                      ¦         ¦           ¦
¦тыс. руб.           ¦  17   ¦                      ¦         ¦           ¦
+--------------------+-------+----------------------+---------+-----------+
¦Затраты на единицу  ¦       ¦                      ¦         ¦           ¦
¦товарной продукции  ¦  18   ¦                      ¦         ¦           ¦
---------------------+-------+----------------------+---------+------------

II. Расшифровка распиленного сырья по видам и породам древесины

---------------------------------------------------------------------------
¦                       ¦   N   ¦      По плану      ¦     Фактически     ¦
¦                       ¦строки +--------------------+--------------------+
¦                       ¦       ¦кол-во,¦ стоимость  ¦кол-во, ¦ стоимость ¦
¦                       ¦       ¦  м3   ¦   сырья    ¦   м3   ¦   сырья   ¦
¦                       ¦       ¦       +------------+        +-----------+
¦                       ¦       ¦       ¦1 м3 ¦всего ¦        ¦1 м3 ¦всего¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦Лесоматериалы для      ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
¦распиловки             ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦- хвойных пород        ¦  19   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦- лиственных           ¦  20   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦- мягких лиственных    ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
¦и березовых пород      ¦  21   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦- твердых лиственных   ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
¦пород                  ¦  22   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦Лесоматериалы других   ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
¦назначений, кроме      ¦       ¦       ¦     ¦      ¦        ¦     ¦     ¦
¦дровяного долготья     ¦  23   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦Дровяное долготье      ¦  24   ¦       ¦     ¦      ¦        ¦     ¦     ¦
+-----------------------+-------+-------+-----+------+--------+-----+-----+
¦ИТОГО                  ¦  25   ¦       ¦     ¦      ¦        ¦     ¦     ¦
------------------------+-------+-------+-----+------+--------+-----+------

Продолжение приложения 1

III. Себестоимость пиломатериалов (всего - тыс. руб., на 1 м3 - руб.)

--------------------------------------------------------------------------------------------------
¦  Калькуляционные статьи затрат   ¦   N   ¦По себестоимости за ¦  По плановой  ¦ По фактической ¦
¦                                  ¦строки ¦  соответствующий   ¦ себестоимости ¦ себестоимости  ¦
¦                                  ¦       ¦период прошлого года¦               ¦                ¦
¦                                  ¦       +--------------------+---------------+----------------+
¦                                  ¦       ¦  всего   ¦ на 1 м3 ¦всего ¦на 1 м3 ¦ всего  ¦на 1 м3¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦                                  ¦       ¦    1     ¦    2    ¦  3   ¦   4    ¦   5    ¦   6   ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦А. Валовый выпуск                 ¦  26   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Пиловочное сырье                  ¦  27   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Транспортно-складские расходы     ¦  28   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Возвратные отходы (вычитаются)    ¦  29   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Оплата труда производственных     ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦рабочих                           ¦  30   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Суммы единого социального         ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦налога                            ¦  31   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Расходы на подготовку и освоение  ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦производства                      ¦  32   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Расходы на содержание и           ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦эксплуатацию оборудования         ¦  33   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Цеховые расходы                   ¦  34   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Общехозяйственные расходы         ¦  35   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Потери от брака                   ¦  36   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Прочие производственные расходы - ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦всего                             ¦  37   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Производственная себестоимость    ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦валового выпуска                  ¦  38   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Б. Внутризаводской оборот         ¦  39   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦В. Товарный выпуск                ¦  40   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Производственная себестоимость    ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦товарного выпуска                 ¦  41   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Расходы на продажу - всего        ¦  42   ¦          ¦         ¦      ¦        ¦        ¦       ¦
+----------------------------------+-------+----------+---------+------+--------+--------+-------+
¦Полная себестоимость товарного    ¦       ¦          ¦         ¦      ¦        ¦        ¦       ¦
¦выпуска                           ¦  43   ¦          ¦         ¦      ¦        ¦        ¦       ¦
-----------------------------------+-------+----------+---------+------+--------+--------+--------

Продолжение приложения 1

IV. Выход пиломатериалов по породам, назначениям и сортам

-------------------------------------------------------------------------------------------------------------
¦   N   ¦   Наименование сортиментов   ¦Сорт¦Коэффициент ¦      Валовый выпуск       ¦Внутризаводской оборот¦
¦строки ¦                              ¦    ¦ сортности  +---------------------------+----------------------+
¦       ¦                              ¦    ¦            ¦ количество ¦себестоимость ¦количество ¦себестои- ¦
¦       ¦                              ¦    ¦            +------------+--------------+-----------+мость,    ¦
¦       ¦                              ¦    ¦            ¦м3 ¦кубо-   ¦1 м3 ¦ всего  ¦м3 ¦кубо-  ¦всего     ¦
¦       ¦                              ¦    ¦            ¦   ¦коэффи- ¦     ¦        ¦   ¦коэффи-¦          ¦
¦       ¦                              ¦    ¦            ¦   ¦циентов ¦     ¦        ¦   ¦циентов¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   1   ¦              2               ¦ 3  ¦     4      ¦ 5 ¦   6    ¦  7  ¦   8    ¦ 9 ¦  10   ¦    11    ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦       ¦1. Хвойные породы (внутреннее ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
¦       ¦потребление                   ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   1   ¦Сосна, ель, пихта, кедр       ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   2   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   3   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   4   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   5   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   6   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   7   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   8   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦   9   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  10   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  11   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  12   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  13   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  14   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  15   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  16   ¦Лиственница                   ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  17   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  18   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  19   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  20   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  21   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  22   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  23   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  24   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  25   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  26   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  27   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  28   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  29   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  30   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦       ¦2. Хвойные породы (экспорт)   ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  31   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  32   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  33   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  34   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  35   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  36   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  37   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  38   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  39   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  40   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  41   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  42   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  43   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  44   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  45   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦       ¦3. Лиственные породы          ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
¦       ¦(внутреннее потребление)      ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  46   ¦Береза, липа                  ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  47   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  48   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  49   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  50   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  51   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  52   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  53   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  54   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  55   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  56   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  57   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  58   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  59   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  60   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  61   ¦Осина, ольха, тополь, другие  ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
¦       ¦мягколиственные               ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  62   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  63   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  64   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  65   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  66   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  67   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
¦  68   ¦                              ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
+-------+------------------------------+----+------------+---+--------+-----+--------+---+-------+----------+
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¦  76   ¦Бук, вяз                      ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  105  ¦Шпалопродукция:               ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  122  ¦Всего: а) валовый выпуск      ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  123  ¦       б) внутризаводской     ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  124  ¦Товарная продукция            ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  125  ¦По фактической себестоимости  ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
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¦  126  ¦По планово-расчетной          ¦    ¦            ¦   ¦        ¦     ¦        ¦   ¦       ¦          ¦
--------+------------------------------+----+------------+---+--------+-----+--------+---+-------+-----------

Руководитель _____________      Главный бухгалтер ________________

Начальник планового отдела ________________

Источник - Методические рекомендации Минпромнауки России от 26.12.2002