Kupangidwira kosakwanira muzinthu zamalonda pa bizinesi

Aliyense ogwira ntchito amayesetsa kuonetsetsa kuti ntchito yake palibe downtime, zomwe zingathe kusokoneza zotsatira ndalama. Izi ntchito mosadodometsedwa zikusonyeza kuti mapeto a malipoti nthawi mu processing wa yotsala ya pali ntchito ikuyendera. Kulondola ya mawerengedwe a mtengo wa chotsirizidwa zimadalira m'mene molondola kudziwa kuchuluka kwa ntchito ikuyendera. Nkofunika kuunikira deta izi molondola, chifukwa iwo amadalira kukula kwa ndalama msonkho, ndi zizindikiro zina zambiri.

ndi ntchito ikuyendera Kodi

Ndi tanthauzo, ntchito mkati - ndi mankhwala, katundu kapena zinthu zimene akukonza zoyenera onse processing anawapatsa luso. Choncho, angatanthauze zinthu zotsatirazi:

• zipangizo ndi mankhwala theka-kusasanyiwa, processing amene kale anapezerapo ndi cholinga kuwapatutsa mu mankhwala Kwatha;
• undersized malonda;
• mankhwala amene akukonza zofunika luso dala mayeso;
• ntchito yotsirizidwa (ntchito), zomwe sizinachitike kuvomerezedwa ndi makasitomala.

M'mawu ena, ntchito patsogolo pa mlandu - izo umalimbana pa mtengo wa ndalama kupanga (zipangizo, chuma ankadya, depreciation, accrued malipilo wantchito) ndi ndalama zina za ulimi, ulimi wa yomwe wayamba kale, koma tsiku bwino pepala silinakwaniritsidwe anamaliza.

Izi ndalama buku anasonkhana pa mapeto a nthawi osati debited nkhani zina, komanso, ndipo ukhala pa chogwirizana nkhani yopanga (mwachitsanzo, 20 kapena 23). Ndipo ngakhale mu nthawi ya malipoti panalibe kupanga, koma ndalama ndi anapalamula, ndalama amenewa tidzakambirana mmene ntchito ikuyendera. Zitatero, iwo kulipira kuti mtengo wa mankhwala itatha. Ndi ganizo la "ntchito ikuyendera" anakumana ngakhale anthu mabizinesi amene kuchita malonda kapena ntchito ndi sangabereke mankhwala aliwonse. Ndalama anakhumudwitsa panthawi malipoti lidzachitiridwa monga ntchito ikuyendera mpaka nthawi sinafike anazindikira kugulitsa katundu (ntchito).

akawunti

Voliyumu ya ntchito ikuyendera, ndi kapangidwe kake ndi yosiyana makampani m'mafakitale zosiyanasiyana. Kutalika kwa mkombero kupanga ndi kuchuluka kwa ndalama siyana amasiyana malinga ndi chikhalidwe cha mankhwala ndi gulu la ndondomeko mafakitale. Choncho, ntchito patsogolo pa mlandu wa makampani osiyanasiyana tinganene kuti wosiyana njira mzake.

Makampani ndi kupanga mkombero yaitali ndi kupereka ntchito mabuku (. Pulani kafukufuku, zomangamanga, etc.), kugulitsa akhoza anazindikira motere:

• pa cha ntchito zonse ndi kusaina zikalata zofunikira;
• osachepera kuchita chilichonse siteji osiyana ntchito.

Nthawi zambiri, njira yoyamba.

Ntchito patsogolo mu zolemba mlandu zimachitika mu nthaka ndi kupanga yachiwiri, komanso mabanja kutumikira. Choncho, ntchito mfundo zomwe atorela pa nkhani zotsatirazi dzina yemweyo:

• 20 mphambu;
• 23 mphambu;
• ndi 29.

Sikelo pa madebiti nkhani zimenezi kumapeto kwa mwezi - ndi ntchito ikuyendera ku kampaniyo.

Pakuti choncho chachiwiri amaperekedwa ndi 46 "magawo Anamaliza ntchito yosatha." mumve nkhani Akusonkhanitsa pa magawo atamaliza ntchito, omwe ali ndi tanthauzo palokha ndipo amapereka pangano anasaina.

N'zotheka zolemba mlandu wokhudza nkhani:

kulowa mlandu	Timasangalala ntchito zachuma
Ndine 46 - Kr 90/1	Kuzindikira ndalama kuchuluka kwa ubwino wina wa magawo a ntchito ndi malipiro makasitomala
Ndine 62 - Kr 46	Lembani wolemera lolipiridwa ndi makasitomala ndalama zonse za ntchito yonse akamaliza magawo onse

Ntchito patsogolo mu makampani malonda mlandu zikusonyeza zotsalira katundu unsold ndi choikidwa cholowa cha ndalama.

Mu ntchito zake, olimba-wogulitsa loyang'anizana angapo mtengo: kugula katundu, ndalama kugwirizana ndi makonzedwe a misonkhano malonda (yobwereka danga, ndalama malonda, malipilo a ndodo, ndalama zoyendera, etc.). Mu ntchitoyi, ndalama zimenezi zimatchedwa ndalama kugawa. Pamaso pa katundu unsold makampani sangakhoze kwathunthu thanani ndi ndalama yogawa mpukutu pamodzi anakhumudwitsa panthawi malipoti. Kuchuluka kwa ndalama ziyenera anagawira, ndi gawo choikidwa yotsala ya katundu unsold, amakhalabe pa nkhani 44 "Kugulitsa ndalama".

Kafukufuku ntchito ikuyendera

zingapo zimene mungachite kuti PHN kuyesa m'nkhani ya malamulo Russian. Iwo onse alembedwa mu ndime 64 PVBU. Motero, tikambirana izo mu dongosolo.

The mawerengedwe ntchito ndalama leni

zolondola kwambiri njira. Pankhaniyi, ati ndalama zonse imakhudzana ndi kutulutsidwa kwa mankhwala. Kwenikweni ake kwagona kuti chiwerengero cha mayunitsi fakitale kupezeka kumapeto kwa mwezi ndi kuchulukitsa ndi masamu pafupifupi mtengo wa mayunitsi ndi fakitale.

Yowerengera ntchito muyezo (kapena makonzedwe) mtengo

Njira amaganiza kuti ogwira ntchito chuma tikuyembekezera (wopita) mtengo WIP mayunitsi. Plus njira ndi pamene inu ntchito mtengo chomveka ziyenera a ntchito ikuyendera monga ndondomeko ndi wosalira kwambiri. downside akhoza ankaona kuti nthawi yambiri zambiri ndondomeko ya kuwerengetsa mtengo wa chotsirizidwa kumasulidwa. Zolakwika pakati pa mitengo mlandu ndi mtengo leni ntchito ikuyendera kuonedwa kuti pa nkhani 20.

The mawerengedwe ntchito ndalama zinthu mwachindunji

The peculiarity wa njira ndi kuti ndalama ntchito ikuyendera atuma Uwerenge ndalama mwachindunji kuti ndi mwachindunji choikidwa kupanga. ndalama zina zonse kunditumiza ku mtengo wa mankhwala itatha. A mndandanda wa ndalama izi limanenedwa mfundo mlandu Chikhaliro cha.

Yowerengera ndalama zipangizo zopangira ntchito

Njira imeneyi ndi wofanana ndi m'mbuyomu, ndi kusiyana kumene mtengo kumaphatikizapo yekha mtengo analigawira yopanga zipangizo (kuphatikizapo mankhwala theka-idzatha).

Komabe, njira palibe mabungwe onse. Kusankha njira muyeso nthawi zambiri amadalira mtundu wa ulimi. Company chinkhoswe kupanga chidutswa limodzi ndipo amapezeka kokha chifukwa cha mtengo weniweni. Mabungwe misa ndi kupanga siriyo katundu amatha kusankha njira mlandu anayi.

Mtengo mtengo wa WIP

Mtengo mtengo wa ntchito ikuyendera - ndalama ntchito pa chilengedwe cha mankhwala (ntchito, misonkhano), zomwe kumapeto kwa nyengo ya malipoti akadali kuti kukonzedwa.

Kuwerengera ndalama - ndondomeko yofunika. Data pa mtengo wa ntchito kwambiri ndipo anamaliza kupanga chofunika pokonza statement a chuma. Simungakhoze kuchita popanda iwo, ndi mu mapangidwe mtengo ndi mfundo assortment wa kumalo a ntchito.

Kumvetsa mmene inakula mfundo ntchito ikuyendera ndi mtengo wa chotsirizidwa, ndi bwino kuganizira mfundo zotsatirazi:

• SE = PHN (chiyambi cha nthawi moyenera) + Mtengo - WIP (eop bwino). kumene:
  
  GP - mtengo wa mankhwala kupanga wounikira leni;
  Ndalama - ndalama za ulimi pamwezi (debits, 20);
  WIP - zatsalira, motero, pachiyambi kapena kumapeto kwa mwezi mu mzere 20.

Kuwerengetsa mtengo wa WIP

zinthu zachuma

Yosamalira mtengo M'pofunikanso kukumbukira za mapulani ndi kovuta ndalama. Izi zimafuna ndalama kulekana kwa zigawo zosiyanasiyana kuti tisanthule kapangidwe ndi kulamulira kusintha phindu lililonse. Zochita za m'banja, gulu la ntchito pa malo osiyanasiyana. Mu mmodzi wa iwo pali kusiyana pa zachuma mtengo zinthu, ndi zina - nkhani kugulitsidwa.

The zikuchokera zinthu zachuma anapereka PBU 10/99, si zachilendo mabungwe onse malonda:

• mtengo wa zipangizo;
• kuchuluka kwa malipiro;
• zopereka ndalama chikhalidwe;
• amortization;
• zofunika zina.

zinthu mawerengedwe

Kumene, kawirikawiri ntchito ikuyendera mndandanda si. Mndandanda wa nkhani ya mawerengedwe zambiri mabuku ndipo anatsimikiza ndi ogwira ntchito ndi zofuna zawo, malinga ndi chikhalidwe cha ulimi. Komabe, nomenclature lililonse akufuna malamulo, womwenso zinthu zotsatirazi:

• zipangizo mwini yaiwisi;
• Nagula malonda theka-yomalizidwa kapena utumiki umene;
• zinyalala recyclable (subtracted mzere);
• mphamvu ndi mafuta zolinga zamakono;
• malipiro a ogwira ntchito mafakitale;
• zopereka kuvomerezedwa ndi zopereka chikhalidwe;
• ndalama kugwirizana ndi kukonzekera ndi chitukuko cha ulimi;
• ndalama pamwamba (yokonza kupanga zikuluzikulu ndi wothandiza);
• ndalama ambiri (ndalama kugwirizana ndi kasamalidwe);
• imfa ya ukwati;
• ndalama zina kupanga;
• ndalama yogawa (otchedwa ndalama malonda).

Woyamba mizere 11 kupanga ndalama kupanga. Pofuna kuwerengera ndalama okwana mankhwala chopangidwa ayenera kuwonjezera nkhani zonse 12.

Kuti tichepetse ndalama lipindulitsa kugwiritsa ntchito m'magulu awiri anafotokoza.

The mndandanda wa ntchito ikuyendera

No kasamalidwe timva kungapangitse kuti molondola mtheradi deta kulongosola. Ncholinga angalongosolere gulu ukugwira kulingalira. Ndondomeko yake limanenedwa malangizo. Pamaso malo zochuluka adzasala zipangizo zonse, mbali kapena mankhwala theka-kusasanyiwa, amene panthawi imeneyi ya processing yatha. Ena a zipangizo, kuti kale mu ntchito, koma processing amene sanabadwe inayamba, zinalembedwa payokha. N'chimodzimodzinso ndi mbali yolakwika, yotsala ntchito ikuyendera sangathe zimachitika.

Pansi malangizo panopa, kufufuza ndi kwenikweni ikuchitika isanafike yokonza pepala pachaka bwino. Komanso, malinga ndi mfundo za ulimi, kampani ikuchitika miyezi itatu iliyonse kapena mwezi.

Anasankha ntchito okhazikika, wobvomerezedwayo mwa dongosolo la mutu, ndipo chimapangitsa kufufuza ndi mwa masekeli, peremerivaniya ndi kuwerengedwa enieni. Pakuti aliyense wa osiyana structural wagawo ndipamene mndandanda osiyana, pomwe anasonyeza pano m'matangadza, siteji awo kapena digiri okonzeka, buku kapena kuchulukitsa. Motero, kudziwa ntchito yeniyeni mkati, kupezeka pa kampaniyo.

Pamene mndandanda wa ntchito mu ndondomeko yatha, wodzazidwa zochita opatsirana ku dipatimenti mlandu processing. Ngati kusiyana kwa nyota atadzaza collation mawu, ndi owonjezera kapena kuchepa kwa zolemba yoyenera mlandu zinalembedwa. Commission n'kofunika kudziwa perpetrators ndi zimayambitsa ndi zolakwika anapeza, kudziwa ndondomeko kulemba kutali ndalama zimenezi.

kulowa mlandu		Timasangalala ntchito zachuma
Ari 94 - 20 Km		Write wolemera ndalama wapezeka mu kusowa kufufuza malinga ndi malamulo a attrition zachilengedwe
Ndine 94 - Kr 73/2 Ari 20 - 94 Km		Lembani wolemera kuchuluka la kusowa, omwe chifukwa cha ogwira
Ndine 94 - Kr 91 Ari 20 - 94 Km		Write wolemera la kusowa ngati kumene perpetrators ndi sanapezeke
Ndine 20 - Kr 91		Ntchito yeniyeni patsogolo alibe zizigwirizana deta mlandu. Kuzindikiritsidwa ndi capitalized zotsala

Tanthauzo la WIP buku

Kuchepetsa kuchuluka kwa ntchito ikuyendera ndi zothandiza kuti kumathandiza kuti mathamangitsidwe wa zolowa, amene nawonso mwachindunji ubwino pa zolowa ndi phindu. Izi chingapezeke mwa kuchepetsa nthawi ya kayendedwe ka ulimi mu kukhathamiritsa kupanga ndi ntchito kumalo a ntchito. Mu ntchito iyi m'matangadza patsogolo, kukula ndi kapangidwe ayenera kupangidwa kuti pazipita mosadodometsedwa mungoli chaperekedwa ndi ndondomeko mafakitale. Khama la makhalidwe awa akutchedwa kuwerengera ntchito ikuyendera.

Chiŵerengero anali kugwira ntchito ikuyendera - ichi ndi osachepera kuchuluka kwa likulu ntchito, okhoza kupereka mosalekeza ndi yunifolomu ntchito kumalo a ntchito. Khalidwe limeneli inayenera kukhala kupezeka kwa kampani. pali mfundo zotsatirazi kuwerengera kuti:

• WIP = kusamutsidwa X sr.sut mkombero kutalika × Conv. Tauka, kumene:
  
  Volume sr.sut - ndalama yopanga kupanga patsiku (mawu ndalama);
  mkombero kutalika - kutalika kwa kupanga mkombero (amayezedwa masiku);
  Koef.narastaniya - mtengo koyefishienti adzauka.

Choncho, zikuonekeratu kuti muyezo wa ntchito ikuyendera ndi mwachindunji njila kwa voliyumu ya ulimi wa kumalo a ntchito, mafakitale mkombero nthawi ndi mlingo wa kuwonjezeka kwa ndalama.

Taganizirani zambiri zili njira.

Wapakati tsiku kupanga buku anatsimikiza ndi kugawa mtengo wa linanena bungwe kwa chaka ndi chiwerengero cha masiku ntchito pa chaka. N'zoonekeratu kuti Zithunzi za kumalo a ntchito chimakhudza kuchuluka komaliza.

Mu mkombero kutalika limatchula nthawi chofunika kwa kupanga zipangizo anatumiza kwa (zipangizo) anatembenuka mu mankhwala itatha.

The koyefishienti kuwonjezeka limasonyeza chivomerezocho katundu ndi kuchita masamu ntchito chiŵerengero cha mtengo avareji WIP kwa ndalama ulimi wa GP.

• Koefishienti. kuonjezera = AVG Mtengo PHN. : Mtengo wa ulimi GP.

Si nkhani zonse zimene ukafunidwe kuti kuwerengetsa nkhokwe chofunika kuchichita. chuma odziwa kukumbukira kuti mabuku understated mwina chifukwa chakuti ntchito ya 'kudzukanso', padzakhala kusowa ndalama, mpaka kulephera kampani kulipira m'njira yake chifukwa ntchito zawo. Koma nkhokwe owonjezera zingachititse chakuti ndalama zimene zingachititse "kutembenuka" ndi kupanga ndalama, ndi kubwera mu mkhalidwe "atapanga". Choncho n'zotheka imfa, kuchepa mu profitability ndi kuwonjezeka mu tochepa malipiro a misonkho yosiyanasiyana.

Ntchito ikuyendera. Yogwira kapena kungokhala chete?

WIP likukwaniritsa mfundo zonse zofunika kuonedwa kuti ndi amtengo - ndi gwero (chuma) ili chuma cha ogwira ntchito ndi wokhoza mtsogolo phindu chogwirika. Poyankha, monga momwe ife tikudziwira, muyezo wa kalembera wa lagawidwa pawiri lalikulu yaitali (sanali panopa) ndi yochepa (panopa) amatanthauza.

Ntchito patsogolo zambiri chimodzi mwa zigawo zikuluzikulu za ntchito likulu. Mu ntchito imeneyi patsogolo mu pepala bwino si anasonyeza payokha. deta pa izo zili mu gawo "chuma Current", mzere "nkhokwe" (1210). mzere uwu muli mfundo kutolera mfundo zotsatirazi:

• inventories;
• ndalama yolipiriratu (BPR);
• katundu kuwasindikiza;
• ntchito ikuyendera;
• yomalizidwa malonda;
• katundu akagulitse;
• nkhokwe zina ndi ndalama.

Makampani ndi kupanga mkombero yaitali, n'zotheka kusonyeza ntchito ikuyendera mu "chuma Non-panopa".

Ntchito ikuyendera pa pepala bwino ndi ungasonyezedwere mzere osiyana. Izi zimachitika kukachitika kuti ndalama zake kwambiri kuchuluka. Udzakhala ndi kupereka mudziwe zambiri mu alumikiza kwa bwino ndi mawonekedwe 2 "Malonda ndi Statement Loss."

WIP malipoti a mabizinesi ang'onoang'ono

Popeza 2013, izo Analeredwa ena kusintha kuti akutenga ndondomeko opereka mawu ndalama. Komanso, mitundu yatsopano yapangidwa. mfundo ndi zikutsatiridwa, monga kale, muyezo pepala lagawidwa pawiri: chuma ndi ngongole, zotsatira za amene ayenera kukhala yemweyo. Koma kwa mabizinesi ang'onoang'ono tsopano kupereka wosalira mawonekedwe, limene palibe partitions, ndipo chiwerengero cha malekodi ndi zosakwana chimodzi. Chotero kampani angasankhe okha amene mwina kusankha malipoti pambuyo akukonzekera zochita zake mfundo kulongosola.

Mu maonekedwe atsopano, monga wina m'mbuyomu, ntchito mkati - chuma malire chifukwa iye pali mzere wa "Inventories". Choncho, dzina, ndi chingwe cha ndondomekozi kwa mabizinesi ang'onoang'ono sizinasinthe.

m'malo mapeto

Anakamba nkhani kwambiri zedi ndi zovuta, makamaka pa nkhani ya mabizinezi lalikulu mafakitale. M'nkhaniyi, ife anakhudza nkhani zambiri, koma ndithudi, kunali kosatheka kuganizira mavuto onse ndi zina zabwino zimene zimachitika mu ntchito ya akauntanti mu kuwerengera ntchito ikuyendera.