Uyini ukulawula isitokwe? Izindlela lokulawula yokusungula. Inhlangano accounting, umthwalo, uhlelo

Ukusebenza ngempumelelo yebhizinisi siqukethe yokwanda okuqhubekayo izici ezihlukahlukene kanye nokusebenza afanele wemisebenzi eyinhloko. Kufanele kuqashelwe ukuthi i-accounting lesifanele kwezimpahla akunakubangelwa omunye timo letisisekelo operation esitebeleni of inkampani.

ishede ezimali

Lo mqondo isetshenziswa ukuchaza ambalwa njalo futhi eliphezulu ezimali, eyenziwa isitokwe. Elingafaki izimpahla afakwe ishede, kunzima ukuqinisekisa ukuphepha kwabo. Ukuze inqubo ezisetshenziswa ukulawula yokusungula ikhadi enjalo, okuyinto ifomu komthetho evunyiwe ukulungisa ukunyakaza izinto in the ishede kohlobo ehlukile, usayizi namabanga. Bagcwala for inombolo ngayinye isitokwe material. ukuziphatha kwabo bekulokhu umuntu enomthwalo wezimali, letinjengekuphatsa izimpahla noma umnikazi wesitolo.

Ngaphambi ukuphathisa umnikazi wesitolo ezikhona ibhizinisi, nalo, njengoba umthetho, isivumelwano sisuke waphetha. Lichaza zonke izinhlobo zomsebenzi ezenziwa umsebenzi, kanye nezinga umthwalo uma yokulahlekelwa noma ukonakala izimpahla elondolozwe ku izimpahla.

yokusungula ezimali inhlangano

ihlelwe kahle ezimali inqubo izinto ezibekwe ishede - ibaluleke kakhulu futhi ingxenye edingekayo yenhlangano. Ukuze operation kahle ishede esetshenziswa ezimbili ezivamile accounting system: partionnaya futhi letihlungiwe. Kodwa kungakhathaliseki ukuthi Eqinisweni, ikuphi ukukhetha ama-zizokwenziwa izikhulu enomthwalo wezimali ngeke sigcine imininingwane imikhiqizo yenkampani uhlobo. Le nqubo wenziwa ukusetshenziswa esikweletu oda debit lezimpahla.

Uma sithatha ku-akhawunti ulwazi oluqukethwe amamanyule on inkampani ezimali yokusungula, kungashiwo baphetha ngokuthi ezimali kohlaziyo inventories Kwenziwa ngokusebenzisa imali ngesisekelo noma izikweletu kungaxoxwa. Lapho efeza umsebenzi ezimali idatha izindlela eyenziwe umongo isikhala isitoreji ngamunye, kanye ngaphakathi kubo latching ngesilwane esifuywayo izinombolo, amaqembu ehlukene umkhiqizo, futhi zokwenziwa nama-akhawunti amancane.

Ukusetshenziswa amakhadi

Stock yokusungula ngezinto, kukhona isisekelo ishidi lamanje, ezimweni eziningi, zisuke zihilela ukusetshenziswa izindlela ezimbili ngenhla. Lokhu kukuvumela ukuba nokwandisa ishede kanye ukufeza ezingeni eliphakeme umkhiqizo.

Esikhathini sokuqala inguqulo esetshenziswa yokusungula ukulawula ikhadi esivula uhlobo ngalunye yokusungula izinto, elondolozwe ku izimpahla. It ibonisa idatha accrual, okungukuthi, eqinisweni, ukuhamba ngezinto. Isisekelo ukugcwaliswa amakhadi zinjalo eyinhloko accounting imibhalo.

Ukulondoloza ukulawula yokusungula esebenzisa amakhadi sihlanganisa isibonisi oba ngosuku lokuqala futhi ukubala inzuzo enyangeni edlule. Ngosizo mibhalo ekhiqizwa iyiqoqo izitatimende samanje ishede ngalinye ngokuhlukile. Ngaphezu kwalokho, idatha ekhadini, okuyizinto ezimali, ihlolwe ngokumelene amarekhodi agcinwe in the ishede.

Okungenzeka futhi le ndlela, lapho amakhadi yokubhalisa kungukuthi igcinwe ukugcinwa. Kulokhu, lezi zindleko futhi kokuthola imibhalo ndawonye ngama inombolo isitokwe. Ngemva usebenzisa le mibhalo zibalwa imiphumela enyangeni edlule, nge idatha ukusetshenziswa kwezimali kanye ezifundeni elotshiwe ngokwehlukana. Ngaphezu kwalokho, lolu lwazi uboniswa ibhalansi Isivivinyo. Labo izinsalela lapho kwasusa isitatimende kulezi iqhathaniswa izinsalela ilungiswe amakhadi sokubhaliswa isitokwe.

akhawunti Isivivinyo ibhalansi

Leli fomu lokulawula yokusungula lihlukile sangaphambilini. Umehluko ukhiye zehla yokuthi ikhwalithi accrual ezimali ngokomongo inventories accounting akuyona olwenziwa. izitatimende yamanje, ngokulandelana, kungukuthi zaba.

Nge lolu hlobo inhlangano ishede ezimali ezikhona akhiqizwa umongo sub-akhawunti, amaqembu umkhiqizo nokulinganisela sheet akhawunti, ezisetshenziswa ukuba alandise yokusungula izinto kuphela ngezimali. Allowance senziwa abantu enomthwalo wezimali. Ukuze inqubo esetshenziswa ukulawula ncwadi yokusungula noma umagazini okuhambisanayo.

Ngokuphathelene ezimali, sikhulumela yokwamukela amarekhodi eyinhloko abantu ezibonakalayo wemfanelo bese ihlola idatha. Lapho inqubo nokubuyisana kuqedile, labo izinsalela izinto aye alotshwa ngosuku lokuqala, idluliselwe ibhalansi Isivivinyo.

Partionny akhawunti

Ukugcinwa Kwazo Ngenjongo kulokhu ahlelwe ngendlela yokuthi ekuthunyelweni ethile lilondolozwe ngokwehlukile. Futhi ngamunye wabo umnikazi wesitolo ubhala partionnuyu ikhadi ngeduplikhethi. Ukuze ukubhaliswa lamakhadi isetshenziswa incwadi ekhethekile. Ngesikhathi esifanayo ke bamukela inani party inombolo yokubhalisa encwadini. Ngemuva kokwenza i-imininingwane edingekayo ikhophi eyodwa sidlulile emnyangweni ukubala izimali nokugcinwa kwamanani nezinye izinsalela in the ishede futhi ukhonza njengesisebenzi isitoreji sokushintsha.

Kuyaphawuleka ukuthi njengoba ephathini kunqunywa igama TMC eyodwa. Lo mkhiqizo kufanele ngibeke omunye umphakeli. Ngokuqondene nenani ukudiliva, kungenzeka eziningana.

Uma ugcwalisa ikhadi partionnoy ishede isisebenzi kumele akhombise usuku nokulungiselela, inombolo yayo, ngesikhathi egcwalisa isenzo ekutholeni izimpahla, uhlobo ezokuthutha, imininingwane umphakeli, inombolo yerisidi nosuku, igama lomkhiqizo, indawo sokuhamba, kanye isisindo kanye nebanga.

isilawuli Stock izinto, esebenzisa indlela partionny kuhilela kuveza ngamaholide Product usuku isinyathelo, inombolo consumable lezimpahla insimbi, imodi yezokuthutha, igama umamukeli, ubuningi kanye imikhiqizo ehlukahlukene ikhishwe. Ngesikhathi esifanayo, amadokhumenti nezindleko kuboniswe inani partionnoy ikhadi.

Lapho bonke ethile batch amasheya ziphele, e-Warehouse ka Izimpahla wafaka amasignisha zabo ekhadini bese uthumela ku uMnyango ezimali kuphi kamuva ukuqinisekiswa.

Kungenzeka ukuthi ukushoda uzohlonzwa ngesikhathi sokuhlolwa. Kulokhu, ukulawula yokusungula kuhilela izinyathelo ezilandelayo: wamabhuku ezimali phambi olandelayo lasebhange yokusungula ukushoda ku ukusatshalaliswa izindleko, kodwa ngaphansi kombandela wokuthi kwaba ngaphakathi imithetho ukuzithumela kwezinye izindawo nokufa yemvelo. Uma amazinga abangu kudlulwe, eshodayo bugcogcwe kulezo abantu abangesiwona nesibopho imikhiqizo agcinwe in the ishede.

Kuyadingeka ukuba sicabangele ulwazi uhlelo partionnaya yokusungula control kuhlanganisa ezilandelwayo isenzo kwi wazinikela ngokuphelele party izimpahla zokwakha.

Njengoba omagazini yesitoreji esetshenziswa lapho varietal bhalisiwe?

Uma usebenzisa le ndlela accounting, umnini wavula eyodwa noma ngaphezulu amakhasi umkhiqizo magazini telibanga ngalinye kanye igama lomkhiqizo. Lungase ahlala ikhadi ehlukile. Inombolo yamakhasi incike ngevolumu imisebenzi eyenziwa yi-reception kanye ukusetshenziswa.

Isihloko ikhadi noma umagazini onamakhasi kumelwe ucacise sihloko, igama, ibanga, nezinye izici ezibonisa ukuthi ukuhlukanisa umkhiqizo othize. Isikhala esisele ekhasini kusetshenziselwe ukuqopha ukufika, ukusetshenziswa kanye ukukhiqizwa izinsalela.

isitoreji Incwadi akhawunti (log) kuyadingeka ukukhiya idatha ekuklanyweni lasebhange ngamunye noma idokhumenti.

Lo mthetho uvumela ukusetshenziswa ezihlukahlukene omagazini. Njengoba isibonelo, i-N-2 umagazini yohwebo MX fomu. It ubophekile ukuba ukuqhuba umnini noma omunye umuntu ophethe. Isisekelo liyophela nini imibhalo yokwamukelwa kanye ukulethwa kwezimpahla kanye izinto okuyinto zinikelwe ngaphambili kusitoreji. Kulesi iphephabhuku, ucacise idatha elandelayo:

- usuku lapho izimpahla kanye izinto bafakwe isitoreji;

- iyunithi ukuthi idluliselwe izinto ishede yokusungula;

- igama, intengo, ubuningi, iyunithi yokulinganisa kwezimpahla kanye izinto;

- inombolo nosuku imibhalo eyayisetshenziswa ngesikhathi Ukukhishwa kanye ukwamukelwa kwemikhiqizo;

- indawo yesitoreji.

Ukuze umkhiqizo ukuba wamukeleke yokugcina, futhi kamuva ekhishiwe, kufanele iqinisekiswe idokhumenti ezifanele esisayinwe umnini kanye umnikazi wesitolo.

ihlelwe kahle ukulawula yokusungula uhlobo ambalwa, lapho traffic esinqunyiwe kanye izinsalela umkhiqizo, usizo izinhlobo ezihlukahlukene omagazini ukuhweba, ngawo ubala yokusungula izinto ezindaweni isitoreji, kanye nenkanuko edlulele ukusetshenziswa kwabo. Imininingwane enjalo ingase futhi uboniswa ngendlela izitatimende.

iyona bhala phansi inventories kanjani?

Ukugcinwa Kwazo Ngenjongo nakanjani elihlobene ne izenzakalo ezifana lokuphelelwa yisikhathi kwezimpahla, kanye funa encishisiwe noma izinga ukulahlekelwa. Lezi zinkinga akunakugwenywa, futhi ukubhekana nabo wayisebenzisa markdown inqubo. Ukuze ukubhaliswa kwaso uzodinga isenzo ukwehla we impahla kanye lezimpahla amanani.

Lungiselela futhi ngemvume kubalulekile okubili. Kwenze abantu obhekene emelela ikomiti ekhethekile. Ikhophi eyodwa uhlala ngasekhanda ishede (idinga egcinwe), owesibili ithunyelwa umnyango ezimali. Kwezinye izimo, umuntu Ngokwesibonelo kungase kufakwe inothi maphilisi. Lokhu kwenziwa ngoba ukudluliswa okwalandela lenhlangano dokhumenti, okuyinto uthengisa izimpahla ehlisiwe, noma ukuze ubuyele umakhi.

Warehouse ka-Management Systems

Munye walemisebenti ukhiye kwebhizinisi yilona ezishintshayo nokwenza zonke izinqubo zangaphakathi kulo lonke ibhizinisi. Lokhu kuyokwenza ugcine isikhathi futhi ithuthukise izinga inkonzo.

Warehouse ka-akuyona ngaphandle. Ukuze asheshise izinqubo ezihlukahlukene ezihlobene ukwamukela ukusetshenziswa kwezimpahla, wasebenzisa yokusungula ezimali isofthiwe. Kungase kuba sengathi ezahlukene futhi isakhiwo, kodwa imisebenzi le software uhlala ingashintshiwe.

Lawa amathuba ezilandelayo:

- ukusatshalaliswa izimpahla izimpahla yokugcina amaseli, amaqembu kanye izinqumo;

- kungenzeka ashukumisayo isitoreji translation izinsalela;

- Ukulandelela ukuhamba wezimpahla kanye nemizila;

- ukusebenzisa izindlela ezahlukene intengo ukubala;

- yokusungula kanye kumiswa okwalandela izitatimende langempela ngokuhambisana imiphumela yayo;

- kumiswa ishede namarisidi amagunya;

- revaluation izimpahla ngenxa ithonya yezici ezihlukahlukene ekubumbeni izindleko zalo;

- ishede ukuphathwa.

Ebhalwe kahle yokusungula ezimali isofthiwe ikuvumela ukuba usungule ngempumelelo ukuba sendleleni ishede kanye isitoreji izindawo, enenhloso eyodwa. Futhi wayekwenza ukusetshenziswa electronic control yokusungula amakhadi analog ukuthi unakho konke izihlungi efanele. Sikhuluma ulwazi ethungatha ezindaweni ezilandelayo:

- lwemali esetshenziswa ukukhokhwa izimpahla (izitatimende nokucutshungulwa, isinyathelo izinsalela nokusweleka, izitatimende, ukutholakala langempela, njll);

- umkhiqizo party, eshalofini yokuphila, Usuku okuphela isitifiketi;

- izinhlobo ezahlukene imisebenzi ngezimpahla nangezilwane izinto;

- injongo;

- kabusha lokulinganisa;

- abantu enomthwalo wezimali;

- imisebenzi abasebenzi kanye Ukudilizwa ingcebo isitokwe.

Ngokuvamile, ukulawula yokusungula onjalo okuzenzakalelayo is kuyaphothulwa ngunjiniyela esekelwe izici ngamunye ibhizinisi iklayenti othile.

uhlelo yangempela

isofthiwe ezahlukene zingasetshenziswa lenhlangano kahle ishede. Kodwa omunye ongakhetha ethandwa kakhulu iyona "akhawunti 1c ishede". Le software kunezinzuzo ezithile, okuyinto ukuheha eziningi izinkampani ukuthi ukuhlanganisa lolu hlelo ku-umsebenzi emafektri alo.

imphawu letibalulekile zimi kanje:

- okusheshayo futhi ifike ngesikhathi ezimali zezinto ezibonakalayo ezenziwa ngokungakhathali, ukufika kwawo kanye nokunyakaza;

- nokugcinwa esiqondile wonke amadokhumenti ishede;

- umagazini esifike ngesikhathi futhi elula isitoreji yesondlo (amakhadi);

- ukutholakala wonke amathuluzi adingekayo kahle yokusungula;

- kuhambisa nokucutshungulwa ishede izinhlelo.

Ngosizo le software kungenziwa qualitatively ayeseshumayele ezindaweni eziningana kwamabhizinisi. Sikhuluma ukuphathwa yokuthengisa imithetho, yokusungula, ezezimali, izindlela ezingezona zokuthenga kanye ukulethwa kwezimpahla. Izinzuzo esemqoka "1c" zihlanganisa lula ukusetshenziswa kohlelo, kungenzeka ukulungiswa yalo nezidingo inhlangano ethile kanye nekuhambisana nemtsetfo Russian.

ungase futhi usebenzise nezinye izinhlelo uma uthanda: "Sanna-Litier", "izimpahla-imali-izimpahla" kanye nabanye.

isiphetho

Kusobala ukuthi umsebenzi ishede udlala indima ebalulekile ekwakheni ukusebeza kahle inkampani. Ngakho-ke, ezingeni yenhlangano of agcine imisebenzi incike izinga lenkonzo, isivinini kwezidingo kanye isimo inqubo yokuthengisa iyonke. Ngakho, noma iyiphi inkampani nentshisekelo ekwakheni yimpumelelo yokuthengisa umjikelezo futhi umkhiqizo kwezidingo, izinga kudingeka ukuhlela i-akhawunti ye-izimpahla.