Sebenza inkqubela ingxelo kwi kwishishini

Wonke shishini izama ukuqinisekisa ukuba umsebenzi wayo akukho kwemitshini, nto leyo kakubi kuchaphazela iziphumo zemali. Lo msebenzi ungaphazanyiswa icebisa ukuba ekupheleni kwethuba lokunika ingxelo ekusetyenzweni intsalela kukho umsebenzi oqhubekayo. Ukuchaneka ekubaleni iindleko mveliso ogqityiweyo kuxhomekeke kwindlela ukufumanisa ngokuchanekileyo isixa lomsebenzi inkqubela. Kubalulekile ukuba ukuhlola ezi data ngokuchanekileyo, kuba baxhomekeke kubungakanani iintlawulo irhafu, kunye neminye imiqondiso emininzi.

Yintoni umsebenzi oqhubekayo

Xa inkcazelo, ngumsebenzi oqhubekayo - ngayo imveliso, impahla okanye iimveliso ukuba ayikhange onke amanyathelo processing eziyimfuneko ezilungiselelwe ubugcisa kuzo. Ngenxa yoko, ukuze ujonge mveliso zilandelayo:

• izinto ekrwada kunye neemveliso semi-agqitywa, inkqubo apho sele ziqalisiwe ngenjongo zizenza imveliso Kugqityiwe;
• imveliso undersized;
• iimveliso eziye ayikhange ukwamkelwa zobugcisa eziyimfuneko okanye uvavanyo;
• imisebenzi ezigqityiweyo (iinkonzo), apho nabangekafumani yamkelwa ngumthengi.

Ngamanye amazwi, asebenze ngenkqubela accounting - eyona njongo iindleko iindleko zemveliso (izinto, izibonelelo bagqitywe, lixabiso umholo ethe) kunye nezinye iindleko zemveliso, imveliso leyo sele iqalile, kodwa umhla lomncono sele akukagqitywa.

Oku iindleko volume eqokelelwe ekupheleni sexesha kutsalwa kwi kwezinye iingxelo, ngokunjalo, yaye uhlala phezu akhawunti ahambelanayo yemveliso (umz, 20 okanye 23). Kwaye nokuba kwixesha lokunika ingxelo akukho imveliso, kodwa iindleko ekungenwe kuzo, iindleko ezinjalo ziya kuthathwa njengomsebenzi oqhubekayo. Kamva, baya kuhlawulwa ngemali iindleko zemveliso ugqibile. Nengqiqo "umsebenzi oqhubekayo" bajongene nabo amashishini bekwi kurhwebo okanye iinkonzo kwaye ayisebenzi naziphi iimveliso. Iindleko ekungenwe kuzo ngexesha lokunika ingxelo iya kuthathwa njengento umsebenzi inkqubela de kube lixesha lokuba kuziwe, asikabi ndaqonda ngokuthengiswa kweempahla (iinkonzo).

accounting

Umthamo umsebenzi oqhubekayo, nokubunjwa kwayo yahluke kakhulu kwiinkampani-mveliso eyahlukeneyo. Ixesha komjikelo wemveliso kunye isixa samaxabiso kungohluka ngokuxhomekeke kuhlobo iimveliso kunye nokucwangciswa inkqubo yamashishini. Ngoko ke, lo msebenzi kwi inkqubela accounting leenkampani ezahlukeneyo kuthathelwa ingqalelo eyahlukileyo kwezinye iindlela ngalinye.

Kuba iinkampani mjikelo wemveliso elide kunye nokubonelela ngeenkonzo ezibanzi (. Uyilo, uphando, ulwakhiwo, njalo-njalo), lo intengiso ingqalelo ngolu hlobo lulandelayo:

• ngokugqiba yonke imisebenzi kunye nokusayinwa amaxwebhu ayimfuneko;
• ubuncinane ukwenza ezahlukeneyo kwisigaba ngasinye msebenzi.

Kwiimeko ezininzi, ithuba lokuqala.

Umsebenzi inkqubela kwiirekhodi zemali kwenzeka emhlabeni yaye imveliso zasesekondari, ngokunjalo kumakhaya ekukhonzeni. Ngako oko, ukusetyenziswa iinkcukacha eziqokelelwe kwi-akhawunti elandelayo igama elifanayo:

• 20 score;
• 23 score;
• ngu 29.

Balances phezu debit ezi akhawunti ekupheleni kwenyanga - ukuba umsebenzi inkqubela kule nkampani.

Ngokuba ityala yesibini inikwa 46 "izigaba ezigqityiweyo imisebenzi phahla." Ulwazi akhawunti iqokelelwa amanqanaba esipheleleyo imisebenzi, nganye eneyazo ukubaluleka ozimeleyo kwaye ibonelela isivumelwano esatyikitywa.

entries accounting kunokwenzeka ebandakanya akhawunti:

entry accounting	Content of operation kwezoqoqosho
Am 46 - CR 90/1	Ingqwalasela ingeniso kwimali yexabiso omnye amanqanaba umsebenzi kunye nentlawulo umthengi
Am 62 - CR 46	Engenakubhalwa-off ehlawulwa ngumthengi iindleko ngokupheleleyo wonke umsebenzi emva kokugqitywa zonke izigaba

Umsebenzi inkqubela iinkampani lwentengiselwano lubonisa iintsalela impahla ndawonye kwaye kwabangelwa ekho iindleko.

Xa umsebenzi wayo, siqinise-umthengisi lijongene inani yeendleko: ukuthengwa kwempahla, iindleko ezinxulumene ne kubonelelo ngeenkonzo zorhwebo (irenti isithuba, iindleko zentengiso, imivuzo yabasebenzi, iindleko zothutho, njalo njalo). Xa urhwebo, ezi ndleko kuthiwa iindleko unikezelo. Xa phambi kwempahla ndawonye iinkampani ayikwazi ngokupheleleyo ukubhala ngaphandle isamba semali iindleko unikezelo ezenzeke ngexesha lokunika ingxelo. Ubungakanani Iindleko ezinjalo kufuneka zisasazwe, kunye nesabelo kungayanyaniswa intsalela kwempahla ndawonye, uhlala kwi-akhawunti 44 "iindleko Ukuthengisa".

Ukuhlola umsebenzi oqhubekayo

Iinketho eziliqela for ukulinganisa PHN kuxoxwa kwi mthetho Russian. Bonke zicaciswa gca kumhlathi 64 PVBU. Ngenxa yoko, sibheka kuzo ukuze.

Ukubala usebenzisa ndleko

indlela echanekileyo kakhulu. Kulo mzekelo, ukuya zonke iindleko zinxulunyaniswa kukhululwe imveliso. kubume bayo usendleleni yokuba inani leeyunithi mzi wokucokisa ziyafumaneka ekupheleni kwenyanga iyanda yi ixabiso ebalwe avareji iiyunithi wokucokisa.

Yokubala ngokusebenzisa i umgangatho (okanye acwangcisiweyo) iindleko

Lendlela luthatha ukuba zoqoqosho lwamashishini wayelindele ukuba ixabiso (acwangcisiweyo) beeyunithi WIP. Plus indlela kukuba xa usebenzisa uvavanyo ixabiso engeyiyi umsebenzi inkqubela njengoko le nkqubo lula kakhulu. Zisasuka kunokuthathwa yinkqubo ngaphezulu ezichitha ixesha yokubala indleko mveliso ogqityiweyo ukuba akhululwe. Ezinxaxhileyo phakathi amaxabiso kwengxelo kunye ndleko sezibhaliwe umsebenzi inkqubela eya kuqwalaselwa kwi -akhawunti 20.

Ukubala usebenzisa izinto iindleko ngqo

Le peculiarity ye indlela yokwenza yi ukuba iindleko umsebenzi inkqubela wathumela kuphela isixa samaxabiso ngqo ukuba kungayanyaniswa ngqo ukuya kwimveliso. Zonke ezinye iindleko ziye zithunyelwe iindleko imveliso ugqibile. Uluhlu ezi nkcitho ichazwa umgaqo-mali yequmrhu.

Ukubalwa kweendleko kubangele kwakho izinto eziyimfune- ezisetyenzisiweyo

Le ndlela kuyafana kowangaphambili, kunye umahluko ukuba iindleko kuquka kuphela ixabiso azabele ukuveliswa raw materials (kuquka iimveliso semi-ndigqibile).

Nangona kunjalo, le ndlela azifumaneki kuzo zonke imibutho. Ukhetho Indlela womlinganiselo idla kuxhomekeke kudidi kwimveliso. Inkampani benza ekuvelisweni isijungqe owodwa kwaye ifumaneka kuphela ngenxa ndleko. Imibutho kunye mass kunye nemveliso serial kweemveliso bayakwazi ukukhetha naziphi na iindlela ezine accounting.

Ixabiso Iindleko WIP

Ixabiso Ixabiso ngumsebenzi oqhubekayo - isixa semali echithwe ekudalweni iimveliso (imisebenzi, iinkonzo), nto leyo ekupheleni kwexesha lengxelo sele kusenziwa.

Bala iindleko - inkqubo lwenkonzo. Idatha nangexabiso lomsebenzi umsebenzi oqhubekayo kwaye bagqiba ukuba imveliso okufunekayo ekulungiseleleni kweengxelo zemali. Ayikwazi ukwenza ngaphandle kwabo, kwaye ukuyilwa nexabiso kunye nomgaqo neentlobontlobo lweshishini.

Ukuze siqonde indlela iingqiqo oqhagamshelwano phakathi umsebenzi oqhubekayo kwaye indleko kwimveliso igqityiwe, kubalulekile ukuqwalasela le fomyula ilandelayo:

• SE = PHN (ekuqaleni of balance period) + Ixabiso - WIP (balance eop). apho:
  
  GP - iindleko imveliso eyenziweyo kule uvavanyo ngokoqobo;
  Iindleko - iindleko zemveliso ngenyanga nganye (debhithi, 20);
  WIP - iintsalela, ngokulandelelana, ekuqaleni okanye ekupheleni kwenyanga emgceni 20.

Kokubala iindleko WIP

izinto zoqoqosho

Ekulawuleni iindleko Kubalulekile ukukhumbula malunga izicwangciso Ukwabiwa iindleko. Oku kufuna iindleko ukwahlulwa amacandelo ahlukeneyo ukuze ukuhlalutya isakhiwo kunye nolawulo utshintsho kwixabiso ngalinye. Xa kusenziwa ekhaya, ulwahlulohlulo asetyenziswa ngezizathu ezahlukeneyo. Kwenye kubo kukho qheke kwi izinto iindleko kwezoqoqosho, kunye nezinye - kumanqaku amaxabiso.

Ukubunjwa izinto nezoqoqosho njengoko PBU 10/99, kuyinto eqhelekileyo yonke imibutho yorhwebo:

• iindleko zempahla ekrwada;
• imali umvuzo;
• iminikelo mali zentlalo;
• ukwehliswa;
• nezinye iindleko.

izinto zokubala

Kakade ke, ngokuqhelekileyo umsebenzi oqhubekayo olu luhlu kuphela. Uluhlu lwamanqaku yokubala esiqukayo egqitywe kwishishini ngokuzimeleyo, ngokuxhomekeke kuhlobo kwimveliso. Nangona kunjalo, lo nokuhlelwa eqhelekileyo ecetywayo mthetho, ezibandakanya ezi zinto zilandelayo:

• izinto zakhe ekrwada;
• athenge iimveliso semi-ogqityiweyo okanye iinkonzo ezinikwe yi;
• inkunkuma enakho (umgca sisuswe);
• amandla kunye yokubasela iinjongo zobugcisa;
• kwimivuzo yabasebenzi zoshishino;
• nemirhumo yogunyaziso kunye iminikelo zentlalo;
• iindleko ezinxulumene ukulungiswa kunye nophuhliso nemveliso;
• neendleko (ukugcinwa imveliso esisiseko ngokwemfundo kwanancedisayo);
• iindleko ngokubanzi (iindleko ezinxulumene nolawulo);
• ukulahleka ngomtshato;
• nezinye iindleko zemveliso;
• iindleko Distribution (ebizwa ngokuba yi-iindleko zokusebenza).

I-11 Imiqolo yokuqala ibe iindleko zemveliso. Ukuze ubale iindleko zizonke imveliso eyenziweyo kufuneka zidibanisa onke amanqaku 12.

Kuba ulawulo olusebenzayo iindleko uluncedo ukusebenzisa iindidi ezimbini ezichazwe.

I-inventri umsebenzi oqhubekayo

Akukho ulawulo lweerekhodi abakwazi ukuqinisekisa ukuchaneka elililo lwe data accounting. Ngenjongo ekucaciseni umbutho uphumeza inventri yesikolo. nkqubo wayo ichazwa izikhokelo. Phambi kokuba i-inventri warehouses bonke izinto, iindawo okanye iimveliso semi-agqitywa, nto leyo ngeli nqanaba processing ugqityiwe. Ezinye umbandela ekrwada, ukuba sele imisebenzi, kodwa processing of leyo awukaqalisi, kubhaliwe ngokwahlukeneyo. Kukwasebenza kwanjalo kuyo iindawo njengesonakeleyo, umsebenzi esele inkqubela akukho sezandleni.

Phantsi kwezikhokelo ngoku, i-inventri ngokuyimfuneko wenziwe phambi ukulungiselela lomncono yonyaka. Ukongeza, kuxhomekeke nkcukacha lwemveliso, inkampani wenziwe rhoqo ngekota okanye ngenyanga.

Abamiselweyo umsebenzi osisigxina, ezivunywe yi umyalelo intloko, yenza i-inventri ngokuthi enobunzima, peremerivaniya kunye eyona count. Kuba nganye kwiyunithi eyahlukileyo lwezakhiwo akha uluhlu eyahlukileyo, apho kuboniswe apha sokubambisa, isigaba okanye iqondo lokulungela, umthamo okanye umthamo. Ngoko ke, ukuba ukufumanisa umsebenzi ngqo kwinkqubela, ziyafumaneka kule nkampani.

Xa uluhlu umsebenzi nkqubo ugqityiwe, igcwele izenzo idluliselwe isebe locwangciso-processing. Ukuba ukungangqinelani evela klk zizaliswe ingxelo nokudityaniswa, kwaye kwemfuneko okanye ukunqongophala amangeno ezifanelekileyo accounting abhalwe. Ikomishoni kuyimfuneko ukuchonga abenzi kunye unobangela zokwahluka abafunyanwayo, ukumisela inkqubo yokubhala ngaphandle kwezi zixa-mali.

entry accounting		Content of operation kwezoqoqosho
Ar 94 - 20 Km		Bhala-off yeemali ibonakele ukunqongophala inventri ngaphakathi imithetho attrition zendalo
Am 94 - CR 73/2 Ar-20 - 94 Km		Bhala-off isixa yokunqongophala, leyo okubangelwa abasebenzi
Am 94 - CR 91 Ar-20 - 94 Km		Bhala-off yokunqongophala kwimeko apho akafumaneki abenzi bobubi
Am 20 - CR 91		Umsebenzi esenzekayo inkqubela ayihambelani ukuya data accounting. Kuchongwe yaye lifakwa surplus

Ukuchazwa WIP umthamo

Ukunciphisa isixa umsebenzi inkqubela iluncedo kuba inegalelo yokunyusa ingeniso, nto leyo ke ngqo vuyelo lebyinene eka ingeniso kunye nenzuzo. Oku kuyakuphunyezwa ngokunciphisa ixesha womjikelo imveliso yokusebenzisa kwimveliso kunye umsebenzi kwishishini. Kulo msebenzi eqhubekayo esitokisini, ubungakanani kunye nokwakhiwa kufuneka kuyilwa ukwenzela ukuba isingqisho eliphezulu liqhawuke sele kwaye inkqubo yamashishini. Ukumiselwa ezi zithethe ibizwa ngokuba ixabiso lomsebenzi inkqubela.

Umlinganiselo yaba ngumsebenzi oqhubekayo - oku isixa ubuncinane eyinkunzi ukusebenza, onako ukunika intsebenziswano eqhubekayo kunye efanayo lweshishini. Eli xabiso kufuneka kusoloko kufumaneka kwinkampani. kukho le fomyula ilandelayo ukubala kuyo:

• WIP = iNdawo x sr.sut Umjikelo ubude x ingxoxo. Vuka, apho:
  
  Volume sr.sut - iindleko zemveliso kwemveliso ngosuku (ngokwemimiselo yezemali);
  Umjikelo ubude - ubude komjikelo wemveliso (kulinganiswa imihla);
  Koef.narastaniya - iindleko ingumlingani kuvuka.

Ngoko ke, kucacile ukuba umgangatho umsebenzi inkqubela kisekiyo ngqo umthamo imveliso lweshishini, umjikelo ubude mveliso kunye neqondo ukwanda iindleko.

Cinga ngakumbi umxholo kwifomula.

Umqulu ngemihla imveliso avareji umiselwa ngokwahlula ixabiso leemveliso kulo nyaka yi-inani leentsuku zokusebenza kunyaka ngamnye. Kucacile ukuba igrafu kwishishini kuchaphazela ngqo inani lokugqibela.

Phantsi umjikelo ubude libhekisela kwixesha efunekayo ekuveliseni izinto wathumela (materials) baguquka zibe ziimveliso ugqibile.

Ngumlingani lokonyuka ibonisa ukulungela iimveliso kwaye ibalwa ngokusebenzisa umlinganiselo iindleko angumndilili WIP ukuba iindleko zemveliso ye-GP.

• Okuza. ukwandisa = isilinganiso Iindleko PHN. : Iindleko imveliso GP.

Yinto zonke iinkcukacha ezifunekayo ukuze abale zolondolozo efunekayo kwinkqubela phambili. zezoqoqosho abanamava khumbula ukuba imiqulu understated inokuba isizathu sokuba umsebenzi 'sivuke', apho kuya kubakho ukunqongophala kwezixhobo, ukuya nokungakwazi yenkampani ukuhlawula ngendlela ngexesha ngenxa izibophelelo zabo. Kodwa reserves kwemfuneko kungakhokelela ekubeni le mali ukuba 'siguquke "kwaye ukuphehla ingeniso, uze zibe kwimeko" emkhenkceni ". Ngenxa yoko ithuba ilahleko, ukwehla kwingeniso kunye nokwanda izixa kwentlawulo irhafu ezahlukeneyo.

Sebenza inkqubela. Iyasebenza okanye nje?

WIP nayo yonke imiqathango eziyimfuneko kubhekwe asethi - ke isikolo sisisibonelelo (ipropati), ibekwe kwipropati lweshishini kunye nako kwixesha elizayo ukuzisa iinzuzo eziphathekayo. Ngenxa yoko, njengokuba sisazi, intsalela le asset yahlulwe iinxalenye ezimbini eziphambili: ixesha elide (non-current) kunye elifutshane (current) ithetha.

Umsebenzi oqhubekayo isoloko enye iinkalo eziphambili zokusebenza eyinkunzi. Kulo msebenzi kwi inkqubela kwiphepha lomncono kungaveli ngokwahlukeneyo. i data kuwo ziqulethwe kwicandelo "asethi zangoku", umqolo "oovimba" (1210). Le umgca iqulathe ulwazi oqokelela phezu kwezi ngongoma zilandelayo:

• inventri;
• iindleko ohlawulelwa (BPR);
• impahla ethunyelwa;
• umsebenzi oqhubekayo;
• kweemveliso ezigqityiweyo;
• impahla ye zokuthengiswa;
• nabanye oovimba kunye neendleko.

Kuba iinkampani umjikelo yemveliso elide, kunokwenzeka ukuba ukubonisa umsebenzi inkqubela kwi "asethi Non-current".

Sebenza inkqubela kwiphepha lomncono kwaye ziboniswe kwilayini eyahlulweyo. Oku kwenzeka xa iindleko yalo isixa esikhulu. Kuya kufuneka ukuba unike ulwazi oluneenkcukacha ngakumbi kwiSihlomelo kwibhalansi kunye nefom 2 "Inzuzo neNgxelo Ilahleko."

WIP ingxelo kwamashishini amancinci

Ukususela ngo-2013, yaye yamkelwa ezinye iinguqu ezibalulekileyo inkqubo yokubhalwa iingxelo zemali. Kwakhona, iintlobo ezintsha ziye zaphuhliswa. imigaqo esisiseko izinto azitshintshanga, njengokuba ngaphambili, lomncono yahlulwe ezimbini:-asethi namatyala, iziphumo ekufuneka ibe efanayo. Kodwa kumashishini amancinci ngoku idini ngendlela ecaulweyo, apho kukho akukho zahlulelo, kwaye inani marekhodi ngaphantsi endala. Loo inkampani isigqibo ngokuba bona ukhetho ukukhetha ingxelo emva ukulungisa isigqibo sayo le nkqubo accounting.

Ngendlela entsha, njengokuba kwi kowangaphambili, ngumsebenzi oqhubekayo - asethi ukulingana, ngokuba yena kusekho kumgca "Uluhlu". Ngenxa yoko, igama, kunye umtya ikhowudi kumashishini amancinci azitshintshanga.

endaweni yesiphelo

sihloko kuxoxwa kumba kakhulu kunye nezintsonkothileyo, ingakumbi kwimeko yamashishini amakhulu orhwebo. Kweli nqaku, senza wawuthetha ngemiba emininzi, kodwa ke, kwakungenakwenzeka ukuba siqwalasele zonke iinzima kujonge izinto ezithi zenzeke umsebenzi zincwadi kumsebenzi accounting eqhubekayo.