Iindleko zokuhamba

Phantse nayiphi na inkampani ngethuba umsebenzi wayo ezoqoqosho kunye nemali oko kuyimfuneko ukubeka esweni ngenyameko yaye athathele ingqalelo iindleko zothutho ngokuchanekileyo. Inkqubo lokuwangenisa akhawunti ebekwe ngokwemiqathango yezivumelwano kunye abathengi nabathengisi. Ukuba isivumelwano wawubonisa imeko ukuba umthengi ngokuzimeleyo ihlawula iindleko zokuhamba, imali yembuyekezo yingeniso lweshishini-kumthengisi. Intlawulo lokwenziwa kwempahla umboneleli ngololiwe njengenkcitho itsalelwa. Ngoko ke, xa imbuyekezo elingaphaya iindleko ekungenwe kuzo ekuhambiseni iimpahla kumthengi kwi kwishishini kukho isiseko zerhafu irhafu yengeniso.

Kukho 2 iintlobo yeendleko zokuhamba:

1. Abo efakwe kwixabiso lokuhambisa iimpahla, ngexesha elifanayo ixabiso lonikezelo le sele iquka zonke iindleko zokuhanjiswa kumboleki.

2. Abo xa thethana ixabiso lokuthengwa nemeko "umniki yokugcina" umgca mali eyahlukileyo. Komthengi uhlawula iindleko yokuthumela impahla ngaphandle kokuba iindleko zabo ecaciswe kwimvumelwano. Supplier uya kunika umthengi amaxwebhu zaseprayimari ukuba qinisekisa isibakala le iindleko ezinjalo kunye neentlawulo. Xa ezingundoqo zayo, isivumelwano sokubonelela yahlulwe-2. Eyokuqala iqulethe imiqathango yentengiso, elinesibini - iziqalelo ukubonelelwa contract iinkonzo zothutho. Kulo mzekelo, umthengisi i arhente ukunikezelwa kunye umthengi - inqununu.

iindleko zohambo ukunikezelwa imveliso yorhwebo ngokufuthi kubiza indima enkulu. Ngoko, kwi akhawunti iimpahla yabamba kubathengisi, iindleko ezo badla zabelwe ngokwahlukeneyo, nangona nje zifakwe kwixabiso. Kulo mzekelo, kucacile ukuba umthengi uhlawula umthengisi iindleko zokuhamba. Bonisa yonke imicimbi enjalo kwi-akhawunti ixhomekeke nokubhalisa.

Ukuba iindleko zothutho phantsi kwesivumelwano lombutho-yenethiwekhi aningabo mababuyekezwe umthengi, babandakanyiwe nabo bathengisa iindleko. Ukuba iindleko contract carrier ziya kubuyiselwa ngumthengi, nanzo ziboniswe kwi-akhawunti 76 "zokuhlala kunye abanamatyala ezahlukeneyo kunye amatyala".

iindleko zokuhamba, leyo exhonyiweyo accounting kuxhomekeke uhanjiso, ukuba zibonise oku kulandelayo:

- eyenziwe-endlwini zothutho kunye umthengisi - ibe yeye-44, nto leyo ebangela ukuba intengiso;

- olwenziwe ngumbutho yezothutho, eyama kaloliwe ezothutho, ulwandle kunye umlambo zothutho okanye ezinye iinkampani-zenethiwekhi - efakwe kwi 76 (ingafani nabo njengengeniso). Bangakwazi ithathelwe ingqalelo xa kubalwa akhawunti zohambo. Ukuze ukulondoloza ekubalele umthengisi kufuneka anike ubungqina obubhaliweyo bokuba ezalisekisa mbambano kuphela kwaye linika iinkonzo zothutho ngokwabo.

Xa ukuthengisa iimveliso kunye neenkonzo kwimibutho zothutho bakulwazi amangeno ahambelanayo zenziwe yaye imi ngolu hlobo lulandelayo:

• Am 60 Km 51 - iinkonzo ahlawulwe lombutho-yenethiwekhi;
• Am 76 Km 60 - ibonisa kufunyanwa ukuthutha impahla;
• Am 51 Km 76 - kokufumana imali kuzihlawula iindleko zokuthumela.

Iindleko zokuhamba:

- ngqo (iindleko lokuthumela imveliso yemveliso indawo yokugcina leyo engafakwanga ixabiso lempahla). iindleko ngqo enokuthanani isidumbu imfuyo, umiselwa ipesenteji engumndilili kule nyanga iphelileyo, kuthathelwa ingqalelo ukulingana ukuya ekuqaleni kwayo.

- ngqo (bonke abanye).

Ngoko, iindleko abandakanyeka ekubunjweni iindleko impahla, yaye kubonakala kuxwebhu zaseprayimari kwilayini eyahlulweyo ukuba irhafu elabelwe yokutyiwa kweemveliso orhwebo stock. Awabelwa umgca eyahlukileyo imali yokuhamba akuyomfuneko ukuba awabe.

iindleko zokuhamba, kuthiwa kuba alo. 44, kuquka iindleko iimpahla ezithengiswa ngeendlela ngqo. Ukuba lwabiwo akwenzeki, ezi ndleko zihanjiswa phakathi ezahlukeneyo izinto kwempahla e ngokomthamo okanye ubunzima babo, iindleko zemveliso.

iindleko zokuhamba ukulungiselela ukwenziwa kweemveliso lezorhwebo yokugcina kunye nemali ehlawulwa phantsi isivumelwano kumthengisi, ke iindleko eyiyo kuthengwe iimpahla kunye nokwandisa ixabiso zonke iimveliso ndawonye.

Xa kuthengwa uluhlu izinto, le nkampani iye iindleko ezahlukeneyo ezinxulumeneyo, ezifana neendleko inshorensi kunye impahla zezithuthi iifizi zibuko, imirhumo amasiko, ikhomishini broker. Ezi ndleko ibizwa ngokuba zokuhamba kunye nokuthengwa. iirekhodi zabo zigcinwa kwi akhawunti elungiselelwe accounting kweempahla (281, 286, 282). Eyona iindleko zokwakha iquka:

- ixabiso izinto;

- nokuthutha yokuthenga iindleko (MAT).

Ukuze kube lula ukuhambisa ezi ndleko ingahoywa ndlela:

1. Ukuba EMM ayikho ngaphezu kwe-10% yesabelo-mali zazo ziye kutsalwa kwi-akhawunti kwimveliso kunye neendleko izinto bathengisa.

2. MAT athunyelwa ngenyanga wangoku ukuba umlinganiselo (kwi% ukuya yeendleko materials), kwenziwa ekuqaleni kwenyanga.

3. I-EMM kuba ngokutsho norm kumGaqo indleko eziqikelelweyo eqhelekileyo ukuba iindleko izinto ezisetyenzisiweyo.

4. EMM ngenyanga bhala iindleko sakhulula (esetyenziswa) iimathiriyeli (ukuba zabo , masilivakalise ukuya kwi-5%).