Ukubalwa inzuzo esekelwe indlela yezindleko abekelwe emaceleni Kwabiwa indlela

Esikhathini zokuphatha umnotho ezilungisiwe elilodwa wemisebenti lebalulekile accountants kwaba ukuhlanganisa ulwazi izindleko zokukhiqiza futhi ukukhomba izindleko izimpahla njengesisekelo ukubeka amanani abo. Ukuhlela izindleko Izimiso kwezimali, esetshenziswe izindleko egcwele, njengoba kubonakala nokubhalwa indinganiso yezindleko ukulinganisela esimeningcondvo izindleko izinto. Okwamanje, funa, ukuthengisela intengo kuyizimbangela eyinhloko ukulawulwa ubudlelwane emakethe. Leli qiniso ayikwazi bambalala, ngoba incike kuye inzuzo nezinhlangano ibhizinisi nokuthuthuka kwabo okwengeziwe kwezomnotho. Kule ndaba, kuyafaneleka ukusebenzisa ukubala inzuzo imikhiqizo, okuyinto esetshenziswa ezimakethe athuthukile.

Ngo isakhiwo wamabhizinisi yezimboni zanamuhla zonke izindleko okwandisa share sokuthenga overheads - kusuka 30 kuya 40% azo zonke impahla kanye zabasebenzi. Nge ekukhuleni imishini yezobuchwepheshe amabhizinisi, ezishintshayo ukukhiqizwa nokuphathwa izinqubo, ukwethulwa izinto zobuchwepheshe obuphambili, kanye ukuthuthukiswa wezangaPhandle phezulu zinguquko abalulekile kwesakhiwo. Kukhona entsha kohlaziyo izinto izindleko, anda value abo ezingaba, okuyinto ivame ukuba eminye ukwandisa. Konke lokhu kakhulu kushintsha izinqubo elawula ukubala inzuzo accounting.

Ngokuhambisana izincomo indlela yezinhlangano zezimboni Kunconywa izindleko jikelele kufakwe izindleko imikhiqizo ethile ngokuqondile wakhona:

• zabasebenzi;
• inzuzo engenayo;
• nezindleko ngqo;
• isamba iholo eyisisekelo futhi izindleko phezulu;
• kuhlelwe umthamo zokukhiqiza ngamanani zamanje;
• amazinga elilinganisiwe.

Enterprises Ungaphinda usebenzise nezinye izindlela eziqondile ukuze ukukhiqizwa nokuthengiswa kwazo umehluko isakhiwo, kanye inkomba yabo izinqubomgomo zokubalwa kwenhlangano. Okwamanje, izinhlangano eziningi zisebenzisa nokuba angasetshenziswa ezimbonini izibalo ezifana ukubuya ku-amafa, okuyinto isabelo sokwaba eziguquguqukayo (phezulu) izindleko kukhona eyodwa yezindlela ezimbili kakhulu kwezomnotho kulingane ukusatshalaliswa:

• ngokulingana nenani iholo eyisisekelo futhi izindleko phezulu;
• ngokulingana izindleko iholo.

Eminyakeni yamuva, zaqala ukusetshenziswa futhi indlela yokusabalalisa ngokulingana izindleko ngqo. Esimeni semakhaya indlela ejwayelekile imithetho esetshenziswa kabanzi (kulinganiselwa) Izinga. Konke lokhu msebenzi, lapho ukubala inzuzo kuzoya ngohlobo kwemali kanye nokwabiwa izinjongo. Ngokwesibonelo, izindleko phezulu (ODA) esabelwe izindlela eyodwa, jikelele (VPS) - ngakolunye.

Division izindleko kusiza ukuxazulula izinkinga okungenani ezintathu:

• isidingo sikhuthaze nokuvulwa izindleko;
• ukuqinisa ukusetshenziswa izinqolobane ezomnotho kanye zezimali kanye imali;
• ukhuthaze abaphathi inzuzo izikhungo ukuthuthukisa amasevisi ukulawula izindleko.

Isinqumo nenqubo kuleli cala - umphumela izuzwe nenzuzo; nobulungisa; nenzuzo.

Esimweni ngasinye, isibonelo, lapho kudingeke khona ukuze ukubala inzuzo iphrojekthi imizamo ethile kwezomnotho, esigabeni elandelayo ukusatshalaliswa izindleko x ezifanele ukwaba:

• Ukukhetha lezinto, ezifaka hlangana ukuhlahluba izindleko;
• definition futhi isamba izindleko ezibangelwa izinto.
• sokunquma base nokusabalaliswa isilinganiso zonke izindleko eqoqwe kusukela izinto zokubala.
• definition okungu phezulu sokuhlukanisa variable sincike ezimele.
• isabelo esithile into izindleko.

Ngesikhathi esifanayo, kufanele kukhunjulwe ukuthi ukungapheleli okungu-cost-ukwabelana ziboniswa okulandelayo:

1. amazinga nyangazonke kwezindleko ingahlanekezeka e kwezinyanga ezithile;
2. izindleko ezithile engaqondile ziyahlukahluka nyangazonke;
3. ngevolumu ukukhiqizwa kuncike ekushintshashintsheni nyangazonke.

Ngakho-ke, manje e-Accounting izinhlangano eziningi izibalo esivezwa, lapho okuqukethwe oyinhloko ekubalweni nenzuzo kanye ekubalweni izindleko zokukhiqiza, entsha (imakethe) Izinga - engenayo onganakiwe. With ukuthuthukiswa emakethe umnotho, lapho osomnotho kufanele eduze iqaphe inzuzo ngomkhiqizo ngamunye, indlela kakhulu kwezomnotho nokubhala yokwaba izindleko nje onjalo - onganakiwe.

Ngo amazinga ezimali angaphandle, le ndlela Kunconywa futhi asetshenziswa kabanzi practice. Ikakhulu, lapho kusetshenziswa ukubala izindleko abekelwe emaceleni ezimali izinhlangano zisebenze Ukwahlukaniswa izindleko variable futhi isilungisiwe. Langempela izindleko zokukhiqiza kanye nokwenza inzuzo ngesikhathi esifanayo kuphela kunqunywa izindleko variable futhi ngenxa yalokho, tiniketwe eSitatimendeni ifomu ufushanisiwe, futhi fixed izindleko isamba likhokhelwa nokusebenzisa iqhaza ekutholeni izindleko izimpahla ithengiswe. Umehluko phakathi inzuzo izindleko variable nezindleko kukhona imali onganakiwe. Nekususa le inzuzo wekhasi izindleko fixed ukucacisa inzuzo ezivela yokuthengisa kanye nokwenza inzuzo.