Operating izindleko. Kuyini lokhu?

Kulesi sihloko uzofunda ukuthi izindleko (abbr. Opex) kanye ne ezingamalungu ayo. Leli gama livame ukusetshenziswa ezezimali corporate, futhi ngokuvamile libhekisela izindleko, okuyinto kuphakama ngezikhathi ezithile lapho ukwenza ibhizinisi.

Operating izindleko - lawa izindleko ezihlobene ukuphathwa kwamabhizinisi kanye yokuthengwa kwezimpahla nemisebenzi ukukhiqizwa; kuba iindleko zokwenza ibhizinisi, ohlanganisa zonke izindleko ezihambisana nokusebenza okuqondile lenkampani. Bona nokumisa sekubika, izindleko angahambisani ukukhiqizwa ngqo kwezimpahla. PSBU "Izindleko" lula amaqembu nezindleko zokusebenzisa imisebenzi lebhizinisi kuzinto abanye kwezomnotho:

- zabasebenzi;
- ukwehla - umehluko ezivukayo lapho izimpahla ezifana imishini ukukhiqizwa noma izimoto kancane kancane uzokhathala, ukuze inani lemakethe yabo Kuthi aphansi ukwedlula yokuqala (lesi sihloko ngeke ubheke izindleko yokusebenza, uma lezi zimpahla ibhizinisi asetshenziswa yokusebenza yayo imisebenzi);
- Lokwabiwa kwezimali wokuthatha amagadango sakhe ngekwemiva netenhlalo;
- zabasebenzi abasebenzi - izinto ezivame kakhulu izindleko yokusebenza, kwezinye izimo, kuthatha isisindo omkhulu kunayo yonke izindleko isamba ibhizinisi;
- Okunye izindleko yokusebenza - a ukukhangisa, ukuxhumanisa amalayisense izimali kanye nezinsiza zomthetho, zasehhovisi, inkokhelo ngezidingo, izindleko ukuthenga izinto ezidingekayo eluhlaza, izindleko zocwaningo nemisebenzi yesayensi.

Kuyaphawuleka ukuthi ngaphezu yokusebenza kukhona emikhulu yentuthuko ehlinzekelwe (abbr. CAPEX). Basuke, isibonelo, kungafaka izindleko zokuthenga kwesikhathi esisodwa kwama-imishini emisha lapho esidala ngokuphelele isigugile, ukuthi ngekuhamba.

Kungani zihlukaniswe bofeleba netinhlavu kunciphise nezindleko? Lokhu kungenxa yokuthi iyiphi zimali kanye ukuphathwa kwenkampani kufanele Ukwamukela isithombe esinembile kakhulu lapho wachitha izimali ngaphambi inzuzo senziwa. Ngokwesibonelo, izindleko yokusebenza ebhange - kuyinkokhelo, ukuthengwa zasehhovisi nemali - ukuthengwa izakhiwo.

I-akhawunti kohlaziyo izindleko wokusebenzisa yisiphi isikhungo noma ibhizinisi elihlelekile, uma kubhekwa isimo yomsebenzi, izici of imisebenzi kanye nezinsizakalo. kumiswa Qaphela amarekhodi kohlaziyo kubalulekile ukucacisa nendlela ye ukuhlaziywa, ubuntu babo, kanye reflection umgomo Imiphumela yezimali (ukulahleka noma inzuzo net) inhlangano.

Kuyo yonke imikhakha izindleko emnothweni yokusebenza abelwe izakhi kwezomnotho. muva Lezi zinkomba baye bafeza indima ebaluleke nakakhulu emsebenzini zezinhlangano ubuso phambili ekuncintisaneni okushubile, hhayi kuphela zakwamanye amazwe, kodwa futhi abakhiqizi yasekhaya.

Okokuqala, emakethe yesimanje kudinga ukuphathwa eziphumelelayo nezifanelekayo kwenhlangano. Ukuze aphumelele, nabaholi bamabhizinisi kudingeka uqashe ukuphathwa kwabasebenzi abaneziqu okusezingeni eliphezulu. Lokhu kudinga ukulawula ngokucophelela ukusetshenziswa kwezimali kanye nokuhlaziya ngokucophelela ukusebenza ukusetshenziswa yabo.

Okwesibili, ukukhuthazwa ngempumelelo amasevisi kanye nemikhiqizo emakethe kudinga ibhizinisi ukuba izindleko eziphawulekayo ukuthengisa. Ngenxa abakhiqizi yemincintiswane kufanele afeze ucwaningo sina futhi kuyabiza emakethe, ukuchitha imali enkulu ngemikhankaso futhi ukuba bafeze ukucutshungulwa izimpahla ngaphambi ukudayiswa.

Okwesithathu, emisha (ie emisha) ubunjalo ibhizinisi lanamuhla kudinga ikhono ukujwayela izimo ezintsha, ukusebenza ngokuqiniseka emkhakheni kwegazi.

Kanjani ukuze uthole ulwazi mayelana ezisebenza izindleko?

Indlela ethandwa kakhulu yokuthola i-data esekhadini isimo izindleko yokusebenza - ukugcina ukuphathwa akhawunti noma ukusetshenziswa isofthiwe ekhethekile ukuze yokuphathwa kwezimali. Ngempela, ukube bekunjalo, uma inani izindleko unyaka izinguquko ngonyaka (ikakhulukazi ohlangothini ukwanda), abathintekayo (abakweletwayo futhi bamasheya) ufuna incazelo kubaphathi. Ukuba lokhu kwaziswa kuzosiza sithole izimbangela izinguquko imali ukuthi esikhathini esizayo inkinga izindleko ezikhulayo.