Irhafu kwi gesi izimbiwa kunye nokwenza kwayo.

Imibutho ababandakanyekayo kwemigodi, kufuneka ukuba ahlawule irhafu yokuqhawula inkonzo, kwakunye nendlela ekubalwa ngayo irhafu komhlaba, nto leyo eyandisa kakhulu imali yeendleko. Ukunciphisa umthwalo werhafu kunokwenzeka ngokukuthembela irhafu yokuqhawula ngokusebenzisa indlela nenzuzo of accounting iindleko. IINDWE- libalwa ngokusekelwe ubuchule yokufumanisa isixa kwezimbiwa kufunxwa (umba 339 NC.), It ibalwa ngokusebenzisa indlela ethe ngqo kwezixhobo yokulinganisa; ngokungathanga ngqo - on idata ekhoyo kwi umxholo izimbiwa kwi izinto wachacha ekrwada. Indlela ekhethiweyo kufuneka zisetyenziswe ngexesha imigodi, ukulungiswa kwayo kunokwenzeka kuphela xa ukutshintsha uphuhliso lobugcisa kwezibonelelo kwezimbiwa.

Kwakhona kwi irhafu imisebenzi imigodi ubalwa kuxhomekeke ixabiso izimbiwa, nto leyo kumiselwa ngomnye ngeendlela ezintathu: kuxhomekeke amaxabiso yokuthengisa ngaphandle gossubventsy egqubayo kwisithuba tax kunikwa; kuxhomekeke amaxabiso kwiintengiso izimbiwa kufunxwa, ekhoyo kwixesha tax kunikwa; ngokuxhomekeke ixabiso elithelekelelwayo izimbiwa kufunxwa, equka iindleko ngqo - iindleko ezinxulumene ekuziseni ubuncwane izimbiwa ngokungqinelana nemigangatho, ngokunjalo neendleko ngqo. Phantse iinkampani ukuhlawula irhafu kwi nezokukhupha imithombo yezimbiwa, ilungelo lokumisela iindleko eliqikelelwayo iindlela ezimbini, iinkqubo zokwamkelwa ezahlukeneyo ukuze bakuthathele ingqalelo iindleko ngqo. Eyokuqala kwezi elilingana uzinike umlinganiselo weendleko ngqo ukuba nezokukhupha kwezimbiwa mali yazo zizonke sikhokelo kwethuba irhafu; yesibini - ukugcina ingxelo irhafu eyahlukileyo iindleko ngqo kwaye ezinxulumene nemigodi. Ngokusekelwe ubukhulu ezi ndleko, ezinxulumene kwaye ezingahambelaniyo kwinkqubo kwemigodi, umhlawuli werhafu uyakwazi asebenzise isalathisi se ngokwexabiso elithelekelelwayo. Ukwenza uhlalutyo seendleko ngqo, aze emva kokuqwalasela iindlela ezahlukahlukeneyo wonikezelo zombini iinketho, inkampani ungakhetha ubalaseleyo kubo alungise oko kule nkqubo accounting. Ukuvavanya ukufaneleka indlela ethile, kubalulekile ukuqwalasela umzekelo yokubala isiseko serhafu for IINDWE-.

Ukucinga ukuba umbutho uhlawula irhafu nezokukhupha izimbiwa, iye izikhombisi zoqoqosho zilandelayo: iindleko ngqo enxulumene nemveliso - 60,000 engange, hayi ezinxulumene nemigodi - 56.000 engange; iindleko ngqo ezinxulumene nemveliso - 20,000 engange; unyango lokuqala - 30 000 engange; i bokulungelelanisa - 80000 engange; neendleko zemihla - 70,000 engange.

Ukubala irhafu nezokukhupha neeminerali indlela yokuqala, kufuneka ufumane isabelo neendleko ngqo ezinxulumene nemveliso,-mali zizonke iindleko ngqo: 60000 (60000 + 56000) = 0.52. iindleko engangqalanga ukumiselwa isiseko serhafu ibalwa phinda ixabiso lilonke kolu didi iindleko isabelo iindleko ngqo: (20.000 + 30.000 + 80.000 + 70.000 ) x 0.52 = 104,000 engange. Ngoko ke, ixabiso ubalelwa 164000 engange (104,000 + 60,000).

Kuba Ukuhlolisisa indlela yesibini yokubala kuyimfuneko ukwenza ukwahlukana lokuqala iindleko ngqo processing ibe ngamaqela amabini: iindleko ezinxulumene ngqo inkqubo yokuvelisa - 20000 engange; neendleko zemihla - 10,000 engange. Isabelo yeendleko ngqo ezinxulumene nemigodi, ichazwa ngokufanayo lwalo lokuqala kwaye 0.52. Ubungakanani Iindleko ngqo ziqukwe kwixabiso elithelekelelwayo, ibalwa ifomula: K1 + K2 * K, apho K1 - iindleko ngqo enxulumene nemveliso kwezimbiwa; K2 - iindleko ezihamba kunikwa; K - umyinge neendleko ngqo. Le kubalwa ngolu hlobo lulandelayo: (20,000 + 20,000 + (10,000 + 70,000) x 0,52) = 81600 engange. iindleko ngokungathanga processing zamabanga izibalo musa inxaxheba ngenxa yokuba abanayo ngokunxulumene ngqo inkqubo utsalo. Ngoko ke ixabiso elithelekelelwayo zezimbiwa kule mali ityala engange 141600 (81600 + 60000).

Njengoko kubonakala umzekelo, ukusetyenziswa indlela yesibini kunciphisa izibalo irhafu ukuya 22400 engange kwisiseko. Kufuneka kuqatshelwe ukuba le nqubo Isiza labo amashishini abo benza imisebenzi yemigodi kungekhona zokuthengiswa, nangenxa ukusetyenziswa ekuvelisweni naziphi iimveliso. Ukuze ukwandisa irhafu izibonelelo izimbiwa ngale ndlela, inkampani kufuneka alungiselele ingxelo olwahlukileyo iindleko ngqo, nto leyo eza kufuna ukuba abasebenzi abongezelelweyo. Kwelinye icala, ukusetyenziswa kwayo uya kukuphepha amabango abasemagunyeni yerhafu, kuba scheme ayisekelwanga izikhewu zomthetho kunye nokusetyenziswa indlela ubalo ezimbaxa ngakumbi.