Ukwahlukaniswa izindleko

The main umsebenzi ibhizinisi zanamuhla wemboni komnotho okungukuthi ukukhiqizwa kwezimpahla, amasevisi nemisebenzi. Inhloso yazo zonke lezi zinyathelo ukwenza inzuzo. Ukuze uthole inzuzo enkulu, kudingeka nokwandisa isilinganiso ivolumu kanye nezindleko zokukhiqiza. Ngaphansi izindleko zokukhiqiza libhekisela izindleko zomsebenzi yezenhlalakahle elihlobene ne ekukhiqizeni nokudayiswa kwemikhiqizo. Kwamanye amazwe, umqondo wegama elithi "izindleko" futhi "izindleko" ziphathwa ngendlela ehlukile, kodwa umkhuba yasekhaya elichaza izindleko kokusebenzisa igama elithi "izindleko zokukhiqiza".

Kubalulekile ukuphathwa izindleko kuyinto ngezigaba zabo. Ukuze ukuhlela, ukuhlaziywa, Accounting ekubalweni izindleko kukhona ngezigaba elandelayo nezindleko izakhi:

· Singleton futhi eziyinkimbinkimbi (ukwakheka);

· Ukubalwa Izihloko futhi izakhi kwezomnotho eyohlobo (zinhlobo);

· Eyisisekelo overheads (ngesivumelwano);

· Permanent futhi yesikhashana (efana ubuhlobo okukhipha);

· Production and Non-yokukhiqiza (ngesikhungo senani imvelo);

· Nenkhulumombiko (-indlela ekulinganisweni ezithile imikhiqizo ngentengo izindleko);

· Kuhlelwe futhi zingazange zihlelelwe (nge Ukusabalala degree uhlelo);

Ukuze elula kunazo ekubalweni izindleko kanye inzuzo, ngezigaba elandelayo izindleko labelwe:

· Ibhokisi lokungenayo - lapha zitholwa nezisetshenziswa ezitholakalayo okwamanje. Kulindeleke ukuthi le mithombo ewusizo esikhathini esizayo kufanele ulethe imali enhle. Ibhalansi kwezinsiza ezifana akhonjiswa njengezimpawu amafa WIP, yokusungula, izimpahla, imikhiqizo siphelile.

· I esidlule - ke wachitha izinsiza zazo kakade wathola imali, nokuthi ngaphezulu ngeke bakwazi ukuletha. Esikhathini balance sheet, babonakala njengoba izindleko zokukhiqiza imikhiqizo adayiswa, ngamanye amazwi, amalungu zindleko idluliselwe esidlule.

Kufanele kuqashelwe ukuthi Ukwahlukaniswa izindleko afakiwe futhi esikhathini esidlule kubalulekile ukuhlolwa kwempahla yenkampani, ukubala nenzuzo nokulahlekelwa.

njengoba ngezigaba izindleko isetshenziselwa elula ekubalweni izindleko yokuthengisa:

· Direct (Kubiza kuncike ngokuqondile ngevolumu ukukhiqizwa) kanye engaqondile (izindleko ungenciki ngevolumu ukukhiqizwa);

· Non-yokukhiqiza (hhayi kunakwe ekuhloleni amasheya) futhi kufakwe nezindleko kwezimpahla eseqedile (yokukhiqiza izindleko ezihambisana umsebenzi inqubo wayiqeda umkhiqizo yokukhiqiza kuze ukudayiswa yayo).

· Singleton (ukwaba izindleko impahla, izimali ezibanjwayo izidingo ezikhethekile, zabasebenzi, ukwehla izindleko, ezinye izindleko) futhi eziyinkimbinkimbi (kwala maphuzu ambalwa kwezomnotho).

· Okuza (izindleko ezihlobene nokuphathwa kanye isevisi ukukhiqizwa) kanye phezulu (izindleko ezihambisana nokugcinwa imishini, ukukhiqizwa umshini amayunithi, njll).

On kokokusebenza, umkhiqizo mix kanye intengo ezizwakalayo isinqumo, sebenzisa ngezigaba elandelayo izindleko:

· Okuhleli bese variable;

· Isikhathi;

· Yokwanda;

· Imajini;

· Kuhlelwe futhi zingazange zihlelelwe;

· Singenakushintshwa;

· Izindleko waqaphela futhi factored phakathi izinqumo.

Kukhona ngezigaba lokho okubizwa ngomlobokazi izindleko izinga. Ngokusho komunye edume kunazo yilezi ezilandelayo izindleko:

· Izindleko Zokuzivikela (kuzona izindleko okukhipha ukuthi uzohlangana namazinga izinga).

· Quality nokuhlolwa izindleko (izindleko ezivelayo ukuze kuqinisekiswe ukuthi imikhiqizo ezikhishwe ukuhlangabezana nezidingo zamakhasimende).

· Izindleko esukela ukuthola ukungalandelani yangaphakathi ngekhwalithi (izindleko ezivelayo ekuboneni engaphelele ingxenye noma umkhiqizo yokukhiqiza inqubo kuze kube isikhathi lapho liqhubeka ukudayiswa).

· Izindleko kwaphumela kusukela yangaphandle isimo itholwa njenge (izindleko kokuvela esimweni lapho isici kwatholakala umthengi).