Nemibutho yezolimo: ulawulo, accounting, uphuhliso

Makhe uvusa isihloko yolawulo accounting ngendlela ethile efana kwaye kunqabile kufikelelwa kule kwicandelo ezingundoqo, ezifana nezolimo. Kwi imeko endle sele efunde a lot of data, kodwa kunzima ukubabiza ekhuthazayo. Ngoko ke, malunga yintoni kanye le nto? Yintoni ithathwa ukuba ibhekisele ngalo gama?

Phantsi ingxelo kulawulo ukuqonda ukuqokelelwa ntetho inkqubo ulwazi isiseko apho izigqibo ezinxulumene nemisebenzi kwiqumrhu. Ngenxa inkqubo yolawulo ingxelo kunokwenzeka ukuba aqonde imeko - ishishini likarhulumente, kusengqiqweni okanye hayi ukusasazwa kwezibonelelo ezikhoyo. Eyona njongo iphambili yale nkqubo kukwandisa ukusebenza kwawo nawuphi na umsebenzi mveliso.

Eyona eziphambili Iinjongo of accounting

Njengoko kwezinye iindawo, injongo ephambili ye-akhawunti yolawulo kwishishini lezolimo unikezelo ulwazi abaphathi kunye abalawuli, ezifunekayo isandi izigqibo kunye nokulawulwa ngempumelelo kule nkampani. Eyona engundoqo Iinjongo ukukhathazeka kwakhe;

1. Ukuzoba isicwangciso imisebenzi kunye nebhajethi.
2. Ukubalwa iindleko kunye nokuzimisela kwamanyathelo olawulo ngenxa-mali of accounting yokusebenza.
3. Ucalulo lwedatha efunyenwe nokusebenza ngokwesiseko iingxelo ezifunyenweyo ezifunyenweyo izigqibo.

Accounting zemibutho zolimo. Ziintoni iimpawu?

ulawulo inkqubo sobalo lwamashishini ezolimo kuthetha ukufikelela badibanise eyiyeyona ubungakanani kunye nobulunga esikhutshwe imveliso. Inqanaba ukusebenza kwezoqoqosho, ezolimo uphawu uzimisele, okokuqala, uthi umlinganiselo (cost-benefit), kuxhomekeke ngqo kwi iqondo ukusebenza ngempumelelo ukusetyenziswa kwemithombo zemveliso. Okwesibini, ukususela nokuphathwa iinkqubo ukuba uphawu kubo.

Yakha Agriculture Organization kwenkqubo yolawulo kufuneka zisekelwe kwixabiso njengoko engundoqo ukhuthazwe yintoni na. Inkqubo kwemfanelo yabo ukubonelela ukuhanjiswa okuphelele kangangoko ulwazi oluyimfuneko kunye kwinqanaba elifunekayo iinkcukacha, negalelo ekuchongweni nasekumiselweni ezo izinto abaya kuthathelwa ingqalelo inzuzo kakhulu. Yiyo le nkqubo unako ukuphucula kule ndawo.

Uhlaziyo kwicandelo lezolimo

ilizwe lethu ukuba kwiqela leshumi leminyaka, ijongene thile, injongo - ukunika amathuba ubuninzi kuphuhliso lwezolimo. Iinjongo kunye neenjongo zezi nguqulelo ngokweenkcukacha ukuba bazise umyalelo karhulumente i-Russian Federation No. 717, kukhutshwa ngoJulayi 2012. Inika uluhlu imisebenzi ephambili elabelwe efunyenweyo kwixesha 2013-2020 gg. program.

Yintoni ekuthethwa kolu xwebhu nzulu? Kuqala inikwa umbutho ngokupheleleyo umhlaba wezolimo, ukukhuthaza ukukhula kwemveliso yokutya zonke iintlobo eziphambili lweemveliso zolimo, ukunqanda ukusasazeka kwesi sifo kwindawo yezilwanyana ngokuthi ngemali imisebenzi enxulumene, inkxaso kwezibonelelo kwimarike yezolimo. Ngokutsho ummiselo, iimarike kufuneka ilawulwe ngendlela efanelekileyo, ukomeleza nokugcina iifom ekuthiwa-elincinane kwezoqoqosho nemibutho yezolimo.

Ingqalelo kufuneka banikwe intsebenziswano eyiyo ngakumbi nabasemagunyeni karhulumente ukulawula kwicandelo lezolimo. Eyona njongo iphambili yeli thuba - ukunyuka kancinane inzuzo akukho ngokubaluleka encinane eli candelo, ukukhula umgangatho wobomi kubahlali basemaphandleni kunye nokudalwa iimeko apho ezintsha lunokwenzeka kwaye ufanelwe ngenkxaso yobugcisa yezolimo.

imali Personal

Kuba abo minyaka-mali federal ziza kubekwa ukuze kuphunyezwe inkqubo isixa esikhulu semali. Ngokutsho bekulindelekile, izitofu zemali predictably wazise inani lotshintsho ebalulekileyo kuphuhliso zolu shishino. Kodwa simele sikhumbule ukuba imeko engundoqo - kwithagethi nendlela olungcono ukusetyenziswa kweemali ezabelwe oku.

Asimele silibale ukuba xa utshintsho kubume lezolimo yehlabathi wabonakala emva kokuba ukuqaliswa kwilizwe lethu, izohlwayo kwizinto ezingeniswa kweentlobo ezithile iimveliso ifuna ukwanda okukhulu ukusebenza kwecandelo kunye nombutho okrelekrele iimveliso zolimo eziveliswa ngabathengisi zasekhaya.

On ezisebenza ngempumelelo amashishini ezolimo kufuneka kwandiswe imveliso, ekufikeleleni kwimigangatho ephezulu ngobuchule zezityalo ezikhulayo, ukuqinisekisa ukuqhubeka kweendlela workpiece kwi ngenani elithandekayo lweemveliso zolimo lizwe ukuphelisa intsilelo yayo. Kufuneka sinikele ingqalelo ekhethekileyo ukusetyenziswa ngokufanelekileyo asethi ezikhoyo - umhlaba, umhlaba olimekayo, iifama, imiyezo, izilwanyana, imfuyo, izithuthi, etc ...

Kubalulekile Yintoni?

Icandelo lezolimo kufuneka ukutsala iingcali abatsha nesemgangathweni, abaphathi, iinkqubo ezintsha kunye nophuhliso nganye yemveliso. Umbutho lo lwamashishini ezolimo kufuna ulwabiwo ngokucacileyo amanyathelo uxanduva. Imithombo mali, obethu kunye mali, kufuneka ukuba isetyenziswe ngempumelelo enkulu.

Ukuze sikwazi ukufezekisa ezi njongo, amashishini ngalinye kwinkalo kwemveliso yezolimo linyanzelekile ukuba esebenza kakuhle inkqubo yolawulo lwangaphakathi. Ngaphandle kwalo, akunakwenzeka ukuseka umsebenzi kwimveliso, ukuchongwa loovimba lwangaphakathi oluyimfuneko.

Phi le nkqubo?

The main ubunzima ezendeleyo entsimini nolawulo lwamashishini ze zakhiwo yezolimo - ukungabikho kweenkcukacha ngokupheleleyo noluthembekileyo, nto kubalulekile ukuba izigqibo zolawulo ngolwazelelelo. Inkqubo Izikhokelo eziqhelekileyo, njengoko apho umbutho kunokwenzeka of accounting kunye nolawulo kumacandelo athile ezoqoqosho, ngoku ilahlekile. Ngenxa yoku, iinkampani ezininzi bayaneliseka umthamo iingeniso kude ngezantsi enefuthe, ukwandisa iindleko ezingacwangciswanga, baphulukana ngedatha ethembekileyo iindleko zemveliso.

Ezi zinto zichaphazela kakubi inzuzo yazo zonke iindawo zezolimo. Ngelishwa, icandelo lezolimo kwilizwe lethu alikafiki inkqubo ezizodwa ulawulo lolwazi, ngokusebenzisa leyo kunokwenzeka ukwandisa umsebenzi kwamashishini ezolimo edityanisiweyo.

Ukubaluleka accounting

Ngenxa yoku, ulawulo kwengxelo isebenza isixhobo engundoqo apho kunokwenzeka ukuba ufumane zonke iinkcukacha eziyimfuneko ukwenza izigqibo ezinolwazi kwezoqoqosho. Kukho ubungqina bokuba kwishishini yakhokelela ekwakhiweni kwenkqubo yolwazi emanyeneyo yaye kuqinisekisa impumelelo nexesha yezigqibo athatyathiweyo lulawulo okanye ngabalawuli kwaye, ngenxa yoko, uphuhliso ngempumelelo nemibutho yezolimo.

Ngokwesiseko akhawunti ukudala uvimba ulwazi ezahlukileyo accounting, kodwa ngaphandle ezenza kube nzima ukwenza izigqibo ezibalulekileyo. Le sistim ikwavumela esweni ukuqinisekisa ukuba kwiindawo ezininzi achaphazelekayo kuqoqosho, kwaye uyalenza igalelo kuphuhliso umoya lwembumba phakathi kwabasebenzi.

Kutheni na ezihambayo?

Njengoko sele kukhankanyiwe, ngelishwa, ayikho inkqubo elidityanisiweyo yolawulo ingxelo kuwo onke amacandelo oshishino. e kwintshayelelo yakhe isiganeko iimeko uyedwa. Isizathu soku - kobunzima obuninzi kunye awohluke ezendeleyo kumsebenzi kweli kwicandelo elithile, ngokwemveli sengqondo elondoloza ukuba uninzi utshintsho kwicandelo lolawulo.

Ulwazi malunga eziluncedo zingenakuphikwa kunye namathuba ezongezelelweyo ukuba ulawulo ingxelo uyakwazi ukunika imibutho yezolimo, ibonwa nzima, kwaye akukho nabalandeli. Ngenxa leengcali bakwazi ukulungiselela ngempumelelo yale ngxelo, kunqaba.

Yintoni enokwenziwa?

Iphi na indlela ukoyisa le meko? Ngokutsho abahlaziyi, iyavakala ukuba la manyathelo alandelayo:

1. Ukutshintsha amava Koloni ezikhoyo neemeko Russian, kumaxabiso ubukho uphuhliso lwengingqi ngempumelelo (kuquka ixesha yiSoviet), ngempumelelo zisebenza nabo yokutshintsha kweemeko kuqoqosho lwale mihla.
2. Ukuphuhlisa ngokwesiseko esitsha iparameters, njengako leyo isenokuba luququzelelo olusebenzayo kwemveliso yezolimo, edibanisa libe inkqubo ecacileyo nokonyuka ukulawula izigqibo kwicandelo ezemali nolawulo.

ekukwazini

Ukuba ingxaki kukuseka inkqubo yolawulo lweenkcukacha counter iphila, kuphunyezwa amashishini Russian ezolimo, uya kusonjululwa, ukhuphiswano kweli candela kuza kwandisa kakhulu. Oku kuya kuvumela amafama Russian ukwandisa ngumthamo opheleleyo kwentengiso iimveliso kunye nokomeleza imida ekhoyo lwengingqi indawo inxaxheba kurhwebo lwasemakhaya.

Xa engekho imimiselo kwacaca akhawunti efanayo ye-mthetho Russian kufuna ukuphuhliswa imithetho ayimfuneko inkcazelo eneenkcukacha iindlela kunye neempawu ukuphunyezwa lazo shishino.

Umbutho yemveliso yezolimo imfundiso. Kutheni kungekho iziphumo?

izifundo senkolelo ezikhoyo kule ndawo kule mini, unganikezeli umfanekiso elungileyo lomntu ingxelo ngumlawuli isebenza. ababhali babo uxakeke becala ukuzama ukuguqula iindlela ezikhoyo Koloni ngaphandle kokuthatha kwi iimpawu kushishino akhawunti ezendeleyo kwemibutho Russian zezolimo. Ukuze siqonde ukubaluleka kweenkokeli kunye nokufaneleka kwenkqubo yolawulo-mali efunekayo uphando kakhulu kwezoqoqosho.

Isiseko accounting kufuneka Bacinge iinkqubo ukulungiselela ukuqokelelwa nokulungisa zonke iinkcukacha eziyimfuneko ekuqaleni. Ngokusekelwe wokuhlangana ezi data, unako ukuseka iindleko zolawulo ngokomxholo bezinto ezahlukeneyo. Sithetha izityalo ezahlukeneyo okanye amaqela yonke yabo (kwisityalo) okanye iintlobo zezilwanyana kwelinye kwishishini - imfuyo.

malunga kwemali

ulawulo accounting indlela, obizwa ngokuba uhlahlo kuvumela abaphathi ukuba imibutho yezolimo ukuba izibonelelo zabo kunye uhlalutyo elandelayo lweziphumo. Zeziphi iingongoma eziphambili le ndlela? Ezi zibandakanya iindleko ukuqondisa, ulungelelaniso kunye novavanyo. Kukholelwa ngokuzoba up mali esebenza kulawulo kwemisebenzi yabo esebenzisa lweengxelo zentsebenzo.

Ingakumbi ukuhlela imibutho yezolimo iimpawu ezikhethekileyo - ezizezi, imfuneko ukucwangcisa ezahlukeneyo iziphawuli (imbewu kunye nesichumiso nemiqulu, isivuno ezicwangcisiweyo, ukwanda izivuno kunye nemfuyo, inani feed yezilwanyana, njl ...). Inxalenye yale mali kufuneka athathe ingqalelo ubukho ukuhla onyaka, iimpawu ezithile kwicandelo ngalinye (iinkuku, imveliso yezityalo, izilwanyana, ukufuywa), kwenziwe isilungiso into zemozulu uphuhliso lwemeko komzimba - ukusuka umonakalo kwilahleko weenkomo.