Luca Pacioli, "Treatise pa nkhani ndi mbiri." Luca Pacioli: yonena

Mbali yofunika ya dongosolo ano zachuma amachita mlandu. Monga momwe chochitika mbiri, malingaliro za ndalama ndi makope ake inextricable kugwirizana ndi njira alipo chuma moyo. Ndi chitukuko cha boma pali kufunika dongosolo ndi streamline ntchito ndalama. Kwambiri chopereka kwa yankho la vuto ili wapanga Luca Pacioli - 'tate' wa ndalama. Mutakumananso, pezani zomwe ndi mtengo wa masamu.

Luca Pacioli: yonena

Iye anabadwa mu 1445 mu Apennines, m'tauni yaing'ono ya Borgo Sansepolcro. Ngakhale mnyamata wake ananditumiza obisika m'dera kuphunzira chithunzicho. Mu 1464 Luca Pacioli anasamukira ku Venice. Apo iye anali nawo maphunziro a ana amalonda. Inali pa nthawi imeneyi anali oyamba wake woyamba kasamalidwe ndalama. The 1470th Luca Pacioli (zithunzi masamu anapereka m'nkhani) anasamukira ku Rome. Pali Atamaliza ankalemba buku lake pa masamu malonda. Pambuyo Rome masamu amapita zaka zitatu Naples. Apo iye kuchita malonda, koma zikuoneka kuti sizinatheke. Mu zaka 1475-76 anakhala wansembe ndi kulumikiza kuti Francis. Kuyambira 1477 TH Luca Pacioli anaphunzitsa zaka 10 pa University of Perugia. Pa ntchito zake za mphamvu yake kuphunzitsa mobwerezabwereza amalembedwa kuchuluka kwa malipilo. Ntchito pa yunivesite, analenga ntchito yaikulu, chaputala chimodzi chomwe chinali "Treatise mu zolembedwa ndi nkhani."

The masamu 1488th kumanzere dipatimenti ndipo anapita ku Roma. Pamene iye anali mu mkhalidwe Pietro Valletari (bishopu) pa zaka zisanu zikubwerazi. Mu 1493rd Pacholi anasamukira ku Venice. Apa anakonza buku buku. Pambuyo yoti chaka, Pacioli anatenga mpando wa University of Milan, kumene adayamba kuphunzitsa masamu. Apa iye anakomana ndi Leonardo da Vinci ndipo bwenzi lake. Mu 1499th anasamukira ku Florence. Pali Pacioli anaphunzitsa masamu kwa zaka ziwiri. Atatero anapita kwa Bologna. Mu mzinda uwu wa pafupifupi theka la ndalama m'dera anatumizidwa ku University of okhutira. Kukhazikitsidwa kwa masamu chotero malo yapamwamba ndi yapamwamba limasonyeza kuzindikira kwake.

Patapita zaka zingapo ku Venice mu bukhu, amene linalembedwa ndi Luca Pacioli, "Treatise pa nkhani ndi mbiri." Tsiku buku la ntchito - mu 1504. Ndi 1505 TH masamu pafupifupi nachokapo ndi kuphunzitsa ndipo anasamukira ku Florence. Koma 1508th, iye anapitiriza kuti Venice. Kumeneko, anapereka anakamba. Komabe, utakhala yake yaikulu inali nthawi ya pokonzekera buku la kumasulira Euclid. Mu 1509 anafalitsa buku lina, limene linalembedwa ndi Luca Pacioli, - ". Pa chiwerengero Divine" Mu 1510-mamita masamu abwerera kwawo ndipo anakhala isanafike ya agulupa m'deralo. Komabe, moyo wake wolemetsedwa ndi zokhota zambiri za nsanje. Ichi chinali chifukwa chakuti patapita zaka zinayi Iye anapita ku Roma. Pali Iye pophunzitsa mu masamu Academy. Mu m'tauni ya Luca Pacioli adabwerera asanamwalire - mu 1517.

Mphatso za chitukuko cha masamu mu njira ya

Kuti bwino kufunika kwa bukhulo lomwe linalembedwa ndi Luca Pacioli ( "Treatise pa nkhani ndi mbiri"), m'pofunika kupenda mfundo anaika mu iwo. Pafupifupi onse akatswiri amanena kuti masamu akufuna i analipo kale iye. Mwachitsanzo, simungathe kulingalira kuti Luca Pacioli - polowa awiri. Izo zinakhala pamaso pake. Pankhaniyi, funso n'lakuti, kodi zopereka masamu mu nkhani iyi? Mosiyana ndi anthu a m'nthawi yake, Pacioli ankakhulupirira kuti zonse zofunika wakhala anapanga kale. Ntchito yaikulu ya sayansi anaona zotsogola kwambiri Inde yomanga maphunziro. Pacioli sanali kulingalira ntchito sayansi singathe kufotokoza ndondomeko pedagogical. Choncho, kuphunzitsa ntchito wakhala mbali ya moyo wake.

Maganizo amene anali Luca Pacioli, kwathunthu anatsimikiza njira zake sayansi kuti yankho la mavuto masamu, ndi khalidwe ofanana. udindo uwu unali kenako molondola anatsimikiza ndi Galileo. Luca Pacioli chidziwitso cha masamu anali umakhudza kuphunzira mogwirizana dziko. Olondola akalumikidzidwa zojambula, ngati bwino mgwirizano anakhala mawonetseredwe wake wa mogwirizana izi. Wasayansi si monga wolembedwa makhalidwe amene analipo kale, ndipo anawapatsa ikulongosola za sayansi. Ichi ndi mtengo waukulu ntchito ikuchitika Luca Pacioli. "Treatise pa nkhani ndi mbiri", anakhala maziko a kusintha kwa muyezo pepala la kachitidwe.

Akamanena za njira sayansi

Poganizira mfundo nthawi ya moyo wawo molondola kwambiri. Koma nthawi yomweyo ngati njira si abwino pofuna kukwaniritsa makhalidwe monga njira kudziwa anaganizira zakale, ndi kubalana yeniyeni kale ndipo chikuchitika. The njira imeneyi yakhala ikugwiritsidwa ntchito ndi Luca Pacioli, kunapangitsa kuti aone zinthu osati chitukuko luso, komanso yaitali, komanso ndi kugwirizana ndi kukhulupirika. Mu ntchito zake, masamu kwambiri wotsalira anapanga chiwerengero cha zolakwa anafotokoza zambiri chakale dongosolo Venetian, osati mwapang'onopang'ono Florence. Komabe, "Treatise" Luca Pacioli anasonyeza kuti pokonza statement a chuma angagwiritse ntchito njira za sayansi. Iye anali wokhoza kutembenukira muyezo mu mapangidwe mwa malo a sayansi yeniyeni. Zimenezi, chinali chifukwa chakuti anthu ambiri (Leibniz, Cardano ndi ena) anachita chidwi mchiphunzitso cha mlandu.

The yoika ndi masamu

Mu "Treatise" Pacioli yothandizana njira alipo ziphunzitso za combinatorics. Mu kukafola bwino pa nthawi ya kachigawo ntchito ntchito munthawi yomweyo ndalama angapo. Koma pa ntchito chabe anamaliza. Komabe, chopereka waukulu njira ya masamu amaona powapatsa iwo maganizo za mlandu kukhulupirika kwa dongosolo ndipo kuti bwino mgwirizano wa akutumikira monga chizindikiro cha mogwirizana ake. The tanthauzo yachiwiriyi ankaona pa nthawi imeneyo, osati monga zokongoletsa ndi, komanso zomangamanga gulu. Kafukufuku muyezo wa malonda ndi udindo uwu amatilola kuimira kampani mu mawonekedwe a dongosolo Integrated. The njira, amene bwino Luca Pacioli - kulowa awiri - mu maganizo ake, akanayenera ntchito osati kwa ogwira ntchito yeniyeni malonda, koma kwa bungwe lirilonse ndi chuma wonse. Zimenezi zikusonyeza kuti njira umenenso akuyendera masamu, wodzozedwa osati chitukuko cha mawu chuma, anakhala maziko mapangidwe ndipo anayamba kuzindikira maganizo a zachuma.

Luca Pacioli, "Treatise pa nkhani ndi mbiri" (chidule)

Choyamba ayenera kuti bwino ndalama masamu zokambidwa pa mosamalitsa analamula ndondomeko ya ntchito. Chinyezimiritso yonse ya "procedural" Tingaone mu mfundo zitatu mabuku mlandu. The choyamba - "Chikumbutso" - amasonyeza ndondomeko kuchuluka kwa milandu onse. Mu chaputala chachisanu ndi chimodzi cha "Treatise" amafotokoza mmene khalidwe lake. Ndi chikumbukiro m'malo ndi zikalata chachikulu pa nthawi. Choncho panali kusatsatira pakati pa masiku kumaliseche a kalembera wa ndikupeleka ndi zoona.

Buku lotsatira - "History". Ankaufulula ntchito mkati yekha. Izo zinalembedwa ntchito yonse imene yatchedwa ndi "Chikumbutso", koma amaganizira tanthauzo chuma (imfa, phindu, ndi zina zotero). Mulungu anafuna kuti lolemba ndi m'dongosolo limene zinachitikira. Buku chachitatu chinali "Home". Za izo ikunenedwa mu mutu wa 14 wa "Treatise". Ndi ntchito opezeka mu mwadongosolo osati kuti mumve.

zikumveka

Izi ndi mfundo yotsatira, omwe akufotokozedwa ndi Pacioli. Zikumveka amatanthauza kupereka owerenga ndi mfundo momveka bwino komanso kotheratu ntchito chuma kumalo a ntchito. zolemba zonse mabuku, malinga ndi mfundo imene, ayenera wasenza kuti kukonzanso cilamulo inaperekedwa mu iwo. M'mawu ena, iwowo ayenera analemba kuti muthe kenako kubwezeretsa zipani kanthu, zinthu, nthawi ndi malo choona. Pofuna kukwaniritsa wamkulu momveka zofunika lamulo la chinenero cha mlandu. Masamu ntchito kulemba buku la chinenero Venetian, ankagwiritsa ntchito malingaliro masamu. Iwo Pacioli anapanga prerequisites kukhazikitsidwa kwa chinenero mlandu ndi odziwika kwa ambiri a zachuma Italy.

The inseparability wa mwini chuma ndi ogwira

Mfundo imeneyi inali nthawi kuti zachilendo. chakuti amalonda ambiri anachita monga mwini yekha wa ogwira ntchito, Ngopambana ndipo analandira phindu ndi zomvetsa zochitika malonda. Choncho, kasamalidwe mlandu ikuchitika zofuna za mwini olimba a. Komabe, mu 1840 Ippolitom Vane anali anakonza njira ina. Malinga ndi iye, kuwerengera ikuchitika osati ndi cholinga chofuna mwini kampani. njira Zimenezi zikusonyeza kufala kwa misa yotakata likulu gawo.

Kuyamikira ndi debits

Imodzi mwa mfundo zofunika kwambiri Pacioli kulimbikitsa kujambula wapawiri. Masamu Pamilunguyo malo aliyense bizinesi ayenera kulembedwa ngati madebiti kapena ngongole. Njira imeneyi ali ndi zolinga izi:

1. Control wa kulondola kwa kukonza mfundo za ntchito zachuma.
2. Atakhala kuchuluka kwa chilungamo mwini, popanda kufufuza.
3. Khama la chifukwa ndalama.

Mu ntchito yake Pacioli tcheru kwambiri vuto loyamba. Mmene wachiwiri ndi wachitatu anakhalabe chimanga chosakhwima. Zimenezi zimabweretsa njira mapangidwe, amene kupotoza nayenso zolondola. chakuti Pacioli anali kwenikweni wasayansi, ndiyeno - ndi zachuma, kotero dongosolo la kulowa awiri mkati ubwenzi causal. The madebiti mwina masamu anaona chifukwa ndi ngongole - chotsatira. Njira imeneyi imagwira chuma review makamaka anapeza ntchito mu chuma. Chiphunzitso kwambiri succinct mfundo yakuti anapereka Jezierski: popanda ndalama sangakhale ndalama. Mbali yaikulu ya kujambula wapawiri Pacioli anatenga zotsatirazi:

1. Kuchuluka kwa madebiti zolowa nthawi zonse zofanana ndi kuchuluka kwa ngongole.
2. Mtengo wa sikelo madebiti nthawi zonse zofanana kukula kwa ngongole.

Mfundo zimenezi kenako anakhala ambiri kachitidwe ka ndalama.

mawu Nkhani

Monga Pacioli anachita mu chilango cha kugula ndi kugulitsa pangano. Kuchepetsa mabacteria zonse chikalata cha mtundu umenewu anali lililonse ndithu nthawi imeneyo. Mosakayikira, lero zosiyanasiyana moyo zachuma sizikugwirizana mu chimango cha mfundo kugula ndi kugulitsa (mwachitsanzo, kuchepetsa, tsintho, ngongole kukonzanso ndi zina zotero). Komabe, nthawi ya Pacioli sewero anali ikuyenda bwino kwambiri. Komanso, njira imeneyi anatilola kupanga nthawi yokwanira kuti tanthauzo la wofunika mitengo osati chilungamo, komanso mtengo wa kufufuza ndi zinthu pa msika.

Mfundo adequacy

Kwenikweni ake kwagona kuti ndalama zonse anapalamula kampani akukhudzana ndi kupita kwa nthawi ndi ndalama analandira. Mfundo adequacy wa Pacioli amapereka kuposa alowa mwachindunji ndi momveka. Basi ndalama ankaona ndalama. Ngakhale mfundo profitability ndi amortization anayamba mapangidwe awo. Mu zovuta ndi zonse zapangitsa kuti chilengedwe cha malingaliro za mmene ndalama kapena njira zina ndalama. The tanthauzo latsopano la ndalama, amene anganene kuti aumbike osati chifukwa cha wotuluka chuma, komanso chifukwa cha njira mlandu.

kusunga muyezo

Pacioli anakhulupirira Malawi chinachake kudziletsa wapatali, pankhani imeneyi, mtengo wa zotsatira malipoti anachita monga akuti wachibale. Zotsatira olembedwa njira imodzi kapena buku lina, kumadalira njira malipoti. Makonzedwe amenewa ndi wogwirizana ndi lingaliro la kukonza wotuluka zolondola kwambiri ntchito mu muyezo, chifukwa njira zonse amafuna chinyezimiro n'ngolondoladi mfundo pa mfundo akhoza zambiri mwachindunji otsutsa. Pacioli onse zimadziŵa. Pa nkhani imeneyi, monga zotsatira yaikulu ya mawu ndalama waona kukopa kwake pa kupanga zisankho mu njira kasamalidwe malonda.

moona mtima

Mfundo wotsiriza, amene analengeza Pacioli mu "Treatise". Munthu amene amachita ndi bwino kudziwa kuti kukhala oona mtima kotheratu. Zimenezi ziyenera kuonekera osati ulemu bwana mwachindunji. Akauntanti akhale makamaka mtima pamaso pa Mulungu. Mogwirizana ndi chiyembekezo ichi pa Iye pafupifupi mutu wa masamu si msonkho miyambo kapena kuphedwa kwa ntchito kumene kumakhala Amonke, ndi chachikulu mfundo ya moyo. Dala kupotozedwa mlandu mudziwe Pacioli imatengedwa osati monyanyira ndalama. Pakuti masamu ndi kwenikweni chinali matenda harmonies la Mulungu, limene iye adafunafuna kumvetsa kupyolera kuwerengetsera lapansi.

kuipa ntchito

Izo ziyenera kuti ntchito ya Pacioli anachita makamaka ngati buku ongolankhula. Chikutanthauza kuti sanali ambiri mbali statement a chuma zinalili pa nthawiyo. Zikuphatikizapo, makamaka, monga:

1. Kuchita mabuku zina ndi kufanana.
2. Mlandu makampani ndalama.
3. Kusunga bwino ndi cholinga mawunikidwe. Ngakhale malipoti mapangidwe kale ikuchitika osati kugwirizanitsa mfundo ndi kutseka mabuku, komanso amachita monga kasamalidwe ndi polojekiti chida.
4. Kusunga nostro ndi vostro nkhani.
5. Ndizosowa ndondomeko kafukufuku ndi macheke bwino.
6. njira yowerengera za kufalitsidwa kwa phindu.
7. Kusungitsa chuma ndi kukufikira kufalitsidwa kwa nthawi pafupi.
8. Tsimikizani lipoti njira zambiri kulingalira.

Pakalibe zigawo izi zikusonyeza makamaka kupanda zinachitikira malonda Pacioli. Zikuoneka kuti iye sanalembe zinthu linaperekedwa chifukwa chakuti iwo mophweka sizikugwirizana mu dongosolo coherent, zidalengedwa mwa iye.

pomaliza

Labor Pacioli anali oyamba, lomwe lidalembedwa m'chilankhulidwe Italy monga njira yosonyezera malingaliro sayansi. Mfundo ndi siyana, anapanga masamu, ndipo ntchito pa mphindi. Mtengo waukulu Pacioli si zimene anawapatsa - chifukwa zingakhale ndi mwachita. anathandiza kwagona kuti anali zikomo bukhu lake mlandu anakwezedwa udindo wa sayansi.