Yowerengera opangira ndi zochititsa

Mlandu - malo ofunika kwambiri a antchito amakampani mafakitale. Pa maziko a mfundo ayenera kumangidwa? Kodi nkhani za akawunti ntchito akawunti ya malonda mu kupanga?

Yowerengera monga dongosolo

Akatswiri Russian anagawira chilengedwe njira imene mlandu kupanga kuzioneka ngati dongosolo makamaka. Optimally - mfundo ndi, pamodzi ndi ena, amene amanena kwa gulu loyenera (mwachitsanzo, kuchokera luso, kachitidwe zolimbana). Kuyambira maganizo amenewa, mlandu kupanga akhale mbali ya chuma, zofunika kwambiri, chifukwa zochokera deta kwaiye ndi woyenera katswiri maphunziro a zachuma, kuwunika ikuchitika ogwira ntchito zizindikiro zachuma.

Kugwiritsa ntchito njira kupanga ndi mawunikidwe, ndi yowerengera amalenga m'munsi zambiri, omwe amasonyeza chuma, ndi ngongole ya kampani, zotsatira za ntchito yake zachuma. Yowerengera pamene dongosolo angakhale ndalama, lipindulitsa Ngopambana onse ogwira ntchito kutenga zochita zosiyanasiyana utsogoleri, komanso eni kampaniyo, ma sheya hoda ake, ndalama ndiponso okongoletsa.

Data kuti lili mlandu ulimi, angagwiritsidwe ntchito pamene akukonzekera chitukuko cha malonda, zokhudza kusintha chitsanzo kasamalidwe kampani, kuika zinthu zofunika patsogolo pamene pakuika ntchito zosiyanasiyana.

Ulamuliro wa mtundu pansi pa kuganizira kutenga nkhani onse mlingo wa malamulo, ndipo apongozi akhale amafuna kuyeza kwambiri. Kwenikweni, zimenezi kungakhale inanso chitsimikiziro cha tanthauzo la amenewa dongosolo la mfundo zomwe munapeza monga mlandu.

Koma dera la kupanga kwambiri akhoza linaperekedwa kwa iye mu akawunti lamulo. The gawo lolingana kwa zachuma ali kuchita ndi gawo weniweni, izo umalamulidwa ndi zolowa leni la chuma cha kampani, zipangizo, ndi zonsezi liyenela kukhazikitsa njira zodziwika bwino kuti kulongosola bungwe.

Zofunikira chachikulu mlandu opangira

Yowerengera mu kupanga - mtundu wa ntchito ya akatswiri woyenera, kumene tikhoza kukhala zingapo zonena kwambiri. Choncho, mfundo analemba mu mlandu ayenera kukhala:

- cholinga;

- Timeliness;

- ntchito;

- verifiable.

muyeso wina ofunika pano - woyenerera wa mudziwe kulongosola kuwerengako, ngati n'koyenera, munthu amene si katswiri mu munda wa ndalama. Iwo akhoza kukhala Mwachitsanzo, ndi Investor kapena shareholder amene ali chithunzithunzi cha mlandu, koma pa nthawi yomweyo aonetsa chidwi kudziwana ndi mfundo kunyezimiritsa zinthu mu malonda.

Magwero waukulu deta kwa mlandu

Makampani aliyense, kaya ndi zamagetsi kubwereketsa kapena kupanga mipando, kuwerengera ndi ntchito mitundu ofanana magwero. Iwo wachinsinsi pa malo awa:

- zikuchokera;

- Kusankhidwa;

- nthawi mapangidwe ndi;

- mlingo wa generalization.

Malinga zikuchokera zikalata mlandu zidzasankhidwa:

- Zofika - anthu amene amabwera gulu la mabungwe a zachuma;

- kucheza - ndi kunditumiza ku kampani ndi mabungwe ena;

- mkati - makope awo ikuchitika mwa kampani.

Mwa maikidwe a zikalata mlandu anawagawira:

- pa utsogoleri - onse amene amasonyeza chisankho kasamalidwe ponena izi kapena zinthu zina bizinesi;

- kuti wamkulu - anthu mwalamulo kukonza ntchito zake.

Kumene, chikalata cha ogwira Angagwiritsidwenso ntchito mapepala ndi ovuta unambiguously zimachitika utsogoleri kapena wamkulu. Mwachitsanzo, kungakhale kutchula anapezazo zosiyanasiyana ndi akaundula, njira imene Mwachitsanzo, munthu woyenera ungasonyezedwere kulongosola mtengo kupanga.

Pakuti nthawi ya mapangidwe zikalata mlandu zidzasankhidwa:

- pa nthawi imodzi - onse amene amasonyeza payokha anatenga malonda ndikupeleka;

- pa ndalama - iwo kwaiye nthawi anapatsidwa kuti kusonyeza yofanana zokhudza ntchito malonda.

Kuchokera pa mlingo wa generalization, zikalata mlandu akhoza kugawidwa:

- kuti yaikulu ya - onse amene amasonyeza ntchito panthawi ya kukhazikitsa (mwachitsanzo, panthawi ya zipangizo kutumiza);

- Mwachidule, amene monga kafukufuku angapo zikalata gwero.

Pogwiritsa ntchito chilichonse opareshoni malonda mwina atathana pamwamba zikalata kwa ogwira ntchito a. Mfundo iwo ali oyenera osati kwa gawo lino, monga dera la kupanga. Yowerengera ntchito zinthu zimenezi mukhoza kuchita malonda, utumiki kampani.

Inde, angagwiritsire ntchito anthu kapena zikalata zina anakonzeratu mbali ya malonda ku kampani inayake. Koma gulu la magwero Pankhaniyi adzakhala yemweyo, komanso zoyamba za chithandizo awo chifukwa cha njira mlandu m'malo malamulo okhwima okhudza.

Tsopano tiyeni tione ntchito mlandu zofunika mu makampani.

Yowerengera kupanga: zofunika

Kachiwiri, kaya gawo makamaka ngati yopanga zitsulo zotayidwa kapena kupanga mipando, mlandu pa mabizinezi mafakitale ikuchitika kuti agwire ntchito zotsatirazi:

- mapangidwe mfundo zodalirika njira ntchito mu kampani, komanso pa zotsatira za chitukuko chuma pa nthawi inayake;

- ulamuliro pa kayendedwe ka chuma zosiyanasiyana ndi ngongole za bungwe, ntchito ndi chuma - potengera zochita za malamulo anakhazikitsa malamulo adziko;

- mfundo m'dera kupanga;

- chikusintha Mwachangu kupanga mwa kuwunika zizindikiro kiyi ntchito, latched mu mlandu.

Mavuto awa ayenera kuthetsedwa kutenga nkhani ya chakudya cha malamulo zolimbana pa mlandu, osiyanasiyana boma malamulo malamulo kufotokoza m'madipatimenti, chakudya malangizo mkati amapeza.

Koma palinso Mfundo mlandu makampani.

mfundo mlandu makampani

Mfundo ndi gulu la mlandu wa ulimi, ndi ntchito wawo ku kampani pa pulogalamu kumasulidwa idzachitike ndi cholinga ndi:

- kuonetsetsa comparability wa nkhani zonse zokhudza gulu la nkhani, ndi zizindikiro anakonza;

- uzigawidwa zothandiza ntchito ya kutolera zofunika mlandu zambiri, komanso mapangidwe zolembedwa mlandu - pakati pa akatswiri woyenera ku kampaniko;

- pa zitheke kudula-m'mphepete, njira zipangizo zambiri zamakono ndi kukhazikitsa mlandu;

- umodzi wa umboni m'munsi ntchito ndi mabungwe osiyana a kampani mu mapangidwe mfundo ndi zikalata ndi zogwirizana mlandu.

Zimafunika mudziwe kulongosola

Ndi kulemekeza mfundo za akawunti mukhoza kupeza zingapo zofunika. Iwo adzakhala chomveka kaya magawo enieni za kumasulidwa kwa katundu (yobereka katundu Kwatha - ngakhale osiyana mlandu, theka-yomalizidwa kupanga ndi pa iwo). Izi ndi zofunika zotsatirazi:

- Compliance ndi ndondomeko mlandu ndi olimba ndi;

- wathunthu ndi zolondola chinyezimiro mu zizindikiro mlandu nthawi pa katundu ndi ntchito zachuma ku kampaniko;

- kupereka zizindikiro adzadziwire mawunikidwe ndi kupanga mlandu ;

- kothandiza Kugawilidwa kwanthaka ndalama kupanga - mwachitsanzo, mu panopa ndi likulu, gulu la ndalama ndi ndalama nthawi yeniyeni.

Kodi kanthu mwa mawu a zinthu zofunika pa gulu la mlandu makamaka nthambi ya ntchito zachuma? Monga ulamuliro, pali chiyanjano. Kuphunzira kulunjika ake.

Kodi kuwerengera amadalira kuchuluka kwa ntchito za kampaniyo?

Makampani angathe kugawidwa zigawo ziwiri zazikulu - kufunafuna ndi kupanga.

Kwa kupanga yoyamba amakhala pamwamba kupanda onse ochuluka mwa phindu anawonjezera ndi kutulutsidwa kwa chotsirizidwa. Kuti ali, makamaka, yowerengera ndalama wothandiza kupanga sizingakhoze kuchitidwa mu mfundo. Company, popeza anagwira m'zigawo za mchere ndi kulibweretsa ilo mu mawonekedwe oyenera kundipatsako kwa makasitomala, ndi kukonza mayendedwe ake.

Pankhani ndalama za makampani migodi opanga - anthu ambiri opezeka pa kusokonekera ndipo umakhala ngati n'koyenera, mu chimango cha nkhani mawunikidwe pansi osiyana magulu structural wa kampani.

Ngati amaganiza mchere processing, kupanga akhoza kale wachinsinsi monga processing. Pankhaniyi ndi zambiri zovuta mu dongosolo ndi ochititsa ntchito mwina mlandu wake. theka-yomalizidwa kupanga Pankhaniyi kungakhale siteji lamulo la kupanga mankhwala yotsirizidwa.

mokoma Ena yodziwika ndi zigawo zenizeni za kumasulidwa kwa katundu. Kotero, chinthu chimodzi - zipangizo processing ndi zipangizo kuti zimachititsa chotsirizidwa. Pankhaniyi, mlandu kupanga akhoza wochitidwa ndi njira, nthawizina - magawo kupanga. Chinthu china, ngati kupanga ikuchitika mwaluso mankhwala. Pankhaniyi adzakhala zosavuta, ndi mlandu. Kupanga zida, makina, amazilamulira zosiyanasiyana iwo ikukhudza Machining ndi khamu la zigawo, zida zosinthira, zinthu kapangidwe.

Amalonda amene ankachita zinthu mu zigawo wawo, mlandu amazolowera osiyanasiyana lalikulu zipangizo zimene zimagwiritsidwa ntchito pa ulimi. Kuti musankhe zida zenizeni mlandu angakhalenso zogwirizana limatchula kasamalidwe chitsanzo, potsata zoyamba za chuma ogwira anthu.

Chofunika, ena magawano structural akutsatiridwa ena ntchito kupanga, amene, pamene zimavuta ndi akatswiri ena - mu kampani kapena kunja.

Mokoma mlandu: gulu la ulimi

Gulu la ulimi mogwirizana ndi mfundo zosiyana. Mwa njira wotchuka pano - mu mzere ndi sanali mtsinje. Organization za ulimi wa mtundu yoyamba ikukhudza kupanga fakitale apadera mizere kupanga ntchito yomwe ikuchitika yotsatana khamu la chotsirizidwa.

Mlandu ndalama kupanga mankhwala taperekachi otaya zambiri kosavuta kulinganiza pa chifukwa cha lamulo mosamala katundu ntchito katundu tsopano. Nayenso pa zida sanali mtsinje kupanga waikidwa pa mfundo gulu. Akatswiri ntchito iliyonse mayunitsi ndi ziwalo anachita anakonzeratu ntchito gawo, ndiyeno opatsirana semifinished mankhwala kapena gawo lina la msonkhano dipatimenti ina ya kampani.

Yowerengera kupanga: lolemba

Zofunika kwambiri nuance uliri mlandu kupanga - wotuluka ntchito. Taganizirani zizindikiro zawo.

Mwa nkhani zikuluzikulu za akawunti, amene ntchito mapangidwe zolemba pa ntchito - 10. amasonyeza ntchito zachuma a mitundu yosiyanasiyana a zipangizo. Ndiziyanjanitsa amasonyeza mtengo wa zinthu zoyenera pa tsiku lenileni. Wina adamfunsa mapangidwe Kulumikizana mafakitale kudzera - 20. amasonyeza malonda yaikulu yopanga. Ndiziyanjanitsa amasonyeza mitengo ya zinthu zokhudza gulu la yosatha - monga mwa tsiku linalake. Mwachitsanzo, chifukwa cha anati anasonyeza ndalama mafakitale (ndalama kupanga yowerengera) zomera. Makamaka, zikhoza atathana: mtengo wa zipangizo, kuchuluka kwa malipiro a ogwira ntchito masitolo mafakitale.

Ngati ndi kotheka, ndi yowerengera akhoza kutsegula subaccounts zosiyanasiyana ngongole zazikulu ndalama. Taganizirani chitsanzo cha mlandu kupanga ntchito wotuluka, amene ntchito nkhani funso.

Kulumikizana ndi kupanga: chitsanzo cha ntchito zawo mu akawunti

Gawo loyamba ambiri a ulimi - kugula katundu lokhazikika. Childs, pali anapanga atatu wotuluka zofunika malonda.

Choyamba, m'nkhani ya inivoyisi ku katundu wa ndalama waukulu - popanda VAT. Iye analingalira kukhoma pa madebiti ndi ngongole nkhani 08 60. Nawonso VAT anazindikira ntchito madebiti nkhani 19 ndi 60. Mawu Zida Malipiro mfundo kumanyezimiritsa madebiti lolemba ndi nkhani ngongole 68 19.

Kukhazikitsidwa kwa deduction VAT - ndi madebiti 68 Mawu 19. Ine Ndipotu, mbewu ndi zipangizo amasonyeza Kulumikizana nkhani madebiti 01, Mawu 08.

Kenako kupanga ntchito - kugula zipangizo. Amakhala ntchito bizinesi monga:

- kusunga nkhani zipangizo kuchokera katundu ndi (madebiti 10 Mawu 60);

- kusonyeza VAT pa chakudya (madebiti 19 Mawu 60);

- kusonyeza mfundo za malipiro inivoyisi kwa wogulitsa malondayo (madebiti 60 Mawu 51);

- kuonetseredwa kwa deduction VAT (madebiti 68 Mawu 19).

Yowerengera mu kupanga mulinso depreciation wa chuma atathana:

- ndi chuma chachikulu (madebiti 20 Mawu 02);

- thandizo (23 madebiti, ngongole 02);

- kwa zinthu pamwamba ndipo onse akuthamanga (ankalemekeza madebiti 25, 26, 02 Mawu).

Siyani zipangizo kupanga zimaonekera lolemba: kupanga waukulu - madebiti 20 Mawu a 10, wothandiza - madebiti 23 Mawu 10 Accrual yamawangamawanga ndodo ya maofesi kupanga komanso zopereka chikhalidwe zolemba zimaonekera malipiro:

- anthu ogwira ntchito yaikulu yopanga - 20 madebiti, ngongole 70. (zopereka chikhalidwe - 69);

- kwa masitolo wothandiza ndodo - madebiti 23 Mawu 70. (kwa chikhalidwe zopereka - 69).

Choka anamaliza katundu ku nyumba yosungiramo katundu opangidwa kuchokera Kulumikizana ntchito madebiti nkhani 43, Mawu 20. Sale wa linanena bungwe zimaonekera mlandu kumafuna zotsatirazi ntchito bizinesi:

- kutumiza (62 madebiti, Mawu 90.1);

- utalembedwa-pa mtengo wa katundu (90.2 madebiti, Mawu 43);

- VAT chinyezimiro (90.3 madebiti, Mawu 68);

- phindu pa zogulitsa - monga zotsatira za chuma (90.9 madebiti, Mawu 99);

- chinyezimiro cha malipiro kuchokera wogula katundu pa (madebiti 51 Mawu 62).

Ndithudi, izi si ndandanda ya wotuluka zomwe ntchito bizinesi ndi kutulutsidwa kwa katundu, mlandu mbiri ndalama kupanga. Ntchito zimene zingathe kuthetsedwa yowerengera Makampani mafakitale ndi zambiri onse Mwachitsanzo kuonedwa ndi ife. Komabe, taonera malonda angatchedwe lililonse achabe m'dera yopanga.