Incazelo kanye nokubekwa ngezigaba ezimpahleni ezingasuki phansi, ukulinganisa.

Ngo inqubo ukukhiqizwa , kanye izinto emsebenzini ngesikhathi esifanayo wasebenzisa izindlela zomsebenzi , noma ngamanye amazwi, lo kwezimali ezimpahleni ezingasuki phansi. Lezi zihlanganisa imishini, imishini, izinto ezisetshenziswayo (ezifana yasendlini nezezimboni), kanye nezinye izinsimbi zomculo zokukhiqiza, lapho imisebenzi yenhlangano. Ngaphezu amafa, eliqinile futhi zihlanganisa izakhiwo kanye izakhiwo, amadivayisi ukudluliswa, okuyizinto ngokwabo ngokuqondile ngendaba yomsebenzi is Nokho abathintekayo, ukudala izimo ezidingekayo ukuze ukugcwaliseka inqubo ukukhiqizwa.

Ukuze Yenza kubo bonke amaqembu non-zamanje amafa, ngezigaba amafa. Zonke izimpahla umsebenzi ibhizinisi isikhathi eside abathintekayo production, ngenkathi sigcina izindleko yayo yasekuqaleni. Kodwa, ngesikhathi esifanayo, kancane kancane ubudala futhi uzokhathala, ngakho-ke zibonisa ukubaluleka kwabo umkhiqizo okudalwe kabusha.

Umqondo, ngezigaba kanye uhlu izimpahla fixed abaluleke kakhulu-accounting. You azi ukuthi ukuze indawo yayingatholakala isibaluli izinjongo amafa eside, kuncike compulsorily nemibandela emibili elandelayo:

1. ukusetshenziswa sawo kufanele sibe wusizo ngaphezu konyaka owodwa;
2. Kumele uhloniphe ukubaluleka umkhawulo iyunithi zomsebenzi ngamunye.

Ukwahlukanisa ezimpahleni ezingasuki phansi wenziwa okusekelwe izici eziningana:

• ngokuvumelana uhlobo umsebenzi (isibonelo, isiqoqi sama-softwe kuyoba ezinye izimpahla eside bahluke ngokuphelele ekwakheni, kodwa ukuhweba wesithathu, njll);
• ubunjalo ibhizinisi (zikhona elikhiqizayo futhi okungezona elikhiqizayo);
• ukubamba iqhaza inqubo ukukhiqizwa nokusakazwa, bahlukene zibe yekwentiwa;
• ngu lenye inhlangano ibhizinisi, izitshalo kanye nempahla noma zingase zibe ngezabantu inkampani noma yaqashiswa;
• phezu ukusetshenziswa (okuyizinto ukusetshenziswa, kabusha, in isitokwe, ukuba kulondolozwe).

Kufanele kuqashelwe ukuthi umqondo kanye nokubekwa ngezigaba ezimpahleni ezingasuki phansi - akukhona konke kuyinto efiselekayo ukwazi. Njengakho konke okunye, amafa eside lenhlangano kudingeka ukuba akhawunti kahle enemininingwane. It wenziwa ukuze:

- ukuqapha kanye nokubhalisa ukunyakaza kusho esimeningcondvo ngamaqembu ahlukene futhi izinto;

- ukulawula baphephile futhi ukusetshenziswa ngempumelelo;

- olunembile nokuzimisela esifike ukwehla ukufakwa phakathi izindleko zokukhiqiza;

- okuphawulekayo ezimali ukuvalwa ukubhala-offs kwempahla fixed ;

- obugcwele futhi ngesikhathi esifanele amanani wachitha ukulungisa kubo;

- ukuqapha ubuqotho kanye nokulondolozwa izinto kwempahla eside, okuyinto mothballed.

Ukwahlukanisa ezimpahleni ezingasuki phansi enikeziwe bakwazi angene inhlangano kusukela abahlinzeki noma ngenxa ukwakhiwa. Esikhathini ezimali uma uthola imali kusuka nabathengisi kufanele kwenziwe ngaphandle invoyisi (lezimpahla-ezokuthutha), kanye nesenzo ukwamukela ukudluliswa into (mhlawumbe ibuthelelo lezinto) kwempahla fixed. Uma izimpahla onensika etholwe inhlangano ekwakhiweni izenzo ukwamukelwa kwabo futhi ukudluliswa lwekhompuyutha sekwenziwe emva kokuqedwa kwalo.

Ngaphandle kwakho konke lokhu okungenhla amafa eside, izinhlangano kungenziwa labizwa ngohlobo: amathuluzi, izimoto, imishini, emasimini zisetshenziswa, izinkomo ezikhiqiza nokusebenza nabanye. Kumele kuqashelwe ukuthi le Ukwahlukaniswa ezimpahleni ezingasuki phansi ngohlobo oluyisisekelo udala umbiko ukutholakala langempela wenhlangano amafa ezinyakazayo.