Umyalelo iiprojekthi zophuhliso kunye nohlahlo lwabiwo-mali. Njani uphuhliso uqikelelo mali ka ngabasemagunyeni masiko?

Iingqinisiso zisetyenzisiwe kumacandelo amaninzi awona macandelo oqoqosho. Bandakanyeka kwinkqubo yohlahlo lwabiwo-mali, imisebenzi yamashishini abucala. Uqikelelo luphakathi kwamaphepha amaninzi asetyenziswayo kwicandelo lokwakha. Uphuhliso lwabo nobuchule bungenziwa ngokuhambelana nemimiselo ye-intracorporate yendawo, kunye nokuqwalasela imimiselo yemithombo esemthethweni yomthetho esebenza kumanqanaba athile. Ziziphi iindidi eziqikelelwa ngokubanzi? Ziziphi iinkcukacha zokuhlanganiswa kwazo kwinkqubo yebhajethi yeRashiya?

Yintoni uqikelelo?

Ngaphambi kokuqwalasela indlela uhlahlo lwabiwo-mali luye lwaphuhliswa ngayo, siza kufunda ukuba ingaba njani. Ngokuhambelana nombono okhoyo, ukuqikelelwa kweendleko kufuneka kuqondwe njengesicwangciso senkcitho (kwezinye iimeko kunye neengeniso) ngaphakathi kwiprojekthi okanye ulawulo lorhwebo.

Uxwebhu olubhekiselwe kumbuzo lungasetyenziselwa kwimeko yokulungisa iingxaki zokuphendula. Kule meko, inxalenye ephambili yoqikelelo ingaba isicwangciso sokufumana, kunye nokusetyenziswa kwezimali ezisetyenziselwa ukuxhasa ngemisebenzi yezoshishino ezahlukeneyo. Kukho uqikelelo lwamaziko ohlahlo lwabiwo-mali, esiyicwangciso sezemali, phantsi kweemali ekufuneka zifakwe ekulahlweni kombutho karhulumente okanye kamasipala, kwaye ichithe. Ngokuqhelekileyo, eli qi kelelo lisetyenziselwa ukuvavanya isiphumo sokuthengiswa kwemali ezayo.

Iindleko ezilinganisiweyo

Kubalulekile ukuhlukanisa phakathi kwekota kunye nombono "weendleko eziqikelelweyo". Iyiphi inkcazo yayo?

Uhlahlo lwabiwo-mali luyixwebhu, ifom leyo inesakhiwo esilungelelaniswa nemisebenzi yezemali kwisakhelo sokuphunyezwa kwiprojekthi ethile okanye icebo lokuchitha. Indleko eqikelelweyo yimalini yemali efunekayo ekuphunyezweni kweprojekthi isebenzisa uluhlu olucacisiweyo lwezinto kunye nokubandakanywa komsebenzi ocwangcisiweyo - oko kukuthi, kugqityiwe kwifomu yolu xwebhu. Kuyacaca ukuba iindleko eziqikelelwayo ziyingxenye ebalulekileyo yokuqikelela. Ngaphandle kwayo, yinyani kuphela ifomu.

Uphuhliso lweziqikelelo phantse lubandakanya ukubala iindleko ezifanayo. Ngethuba elifanayo, ukwenzela ukusombulula le ngxaki, iqumrhu lingasebenzisa inani elikhulu lemithombo - ezobugcisa, abasebenzi. Kufanelekile ukuphawula ukuba ngamanye amaxesha, kwiingqikelelo - njengeefom, akuyiyo yonke indleko yeprojekthi ibonakalisiwe. Ngamanye amaxesha kulungelelaniswa ukuqwalasela imida, kungekhona izikhombisi. Okokuqala, njengomgaqo, awuwanelisi injongo yoqikelelo-njengombhalo ovumela ukuba uqikelele ngokunyanisekileyo iindleko (okanye imali engenayo) ngaphakathi kwiprojekthi.

Ukusetyenziswa koqikelelo

Phakathi kweendawo eziqhelekileyo zokusetyenziswa kwale xwebhu lwakhiwo, ukubalwa kweengxelo zohlahlo lwabiwo-mali. Njengomgaqo, ishedyuli ayibonakali ukuqikelelwa ngokuhambelana neminye imisebenzi yezoqoqosho ethile. Ngako oko, amashishini amaninzi akhetha ukungasebenzisi uhlobo olufanelekileyo lwamaphepha xa esebenza kunye neeprojekthi ezinkulu, kuba kule meko kunokwenzeka ukwenza ukungalungiswanga ekucwangciseni.

Nangona kunjalo, ukuphuhliswa koqikelelo kunokubaluleka ukuba ukubonakalisa ulwazi malunga nemali engenayo okanye inkcitho ngaphakathi kwiprojekthi kuyadingeka ngokusekelwe kwisakhiwo sekhontrakthi, ngokubhekisele kuyo ukuba inkampani eyenzayo yenza ntoni ekuxazululeni imisebenzi yomthengi kule projekthi. Kule meko, uqikelelo luya kuba yingxenye ebalulekileyo yesivumelwano. Kuya kufuna isiqiniseko sayo kubini bobabini kwimibandela yomthetho.

Kwiimeko ezininzi, uqikelelo alubonwanga ngenye kodwa ngamaxwebhu amaninzi: njengommiselo, oku kungenxa yemisebenzi efana nokwakhiwa kwamashishini namashishini. Ngaloo ndlela, iiprojekthi ezincinci kwimisebenzi yezoqoqosho ezincinci zeefemu, umzekelo, ukubonelela ngeenkonzo ngabanye kubemi, zinokumelwa ngumthombo omnye onesakhiwo esilula.

Ukuphuhliswa koqikelelo ngumsebenzi oqhelekileyo kwiziko lebhajethi. Olu xwebhu luya kubonakalisa ingeniso kunye neendleko zentlangano ngokuhambelana nemiyalelo yemibutho yabazali okanye imiqathango yomthetho wolawulo.

Uthini umahluko phakathi koqikelelo kunye neprojekthi?

Kukho uhlobo loxwebhu olukufutshane nokuqikelelwa ngokutyunjwa, kwaye kwezinye iimeko kunye nesakhiwo, iphrojekthi. Okokuqala, kunokuqatshelwa ukuba ukuqikelela kungabakho inxalenye yeprojekthi, kwaye le nkqubo yokwabelana ngemithombo esetyenziswayo isetyenziswa kakhulu. Umyalelo wokuphuhliswa kweeprojekthi kunye noqikelelo kulo mzekelo ungagqitywa kwimithombo efanelekileyo yolawulo lwendawo apho zombini iindidi zamaphepha zingabelana.

Le projekthi, njengomgaqo, iyona mthombo ocebisayo kwaye uyakhawuleza. Ingabandakanya, ngokukodwa, ukulungiswa kwezinto ezithile zenkcitho, okanye iinkcazelo malunga nemithombo yengeniso. Uqikelelo lulungisa kuphela elinye nelinye.

Le projekthi yincwadi edla ngokufuna iinkqubo ezinxulumene noxilongo olunzima, kuba amagama anikezelwe kuwo angabelana nemibandela eyahlukeneyo yenkqubo esetyenziswayo, kwaye ayisoloko ihambelana nokubonelela ngemali. Ngaloo ndlela, ukuphuculwa kweengqikelelo zeeprojekthi ngokuqhelekileyo kubandakanywa ukuhamba kwexwebhu elifanelekileyo lamatyala ambalwa xa kuvunyelwene.

Ukwahlulelwa koqikelelo

Enyanisweni, yiyiphi iqikelelo? Kukho inqobo enkulu yeendlela ezichongiweyo apho ezi mithombo zingabalwa. Izindlela zokuphuhlisa ukuqikelelwa kweendleko zemveliso okanye ukubonelelwa kweenkonzo ziya kuxhomekeka ngokusisiseko kwimiqulu ethile.

Kukho imithombo yohlobo lwendawo. Bhalisa iindleko, ngokuqhelekileyo ukuba uluhlu oluncinci lwemisebenzi okanye iinkonzo eziyalelwe kule projekthi. Kodwa ulwazi oluboniswe kwingqikelelo yendawo, njengomthetho, njengoko kucacisiwe ngokunokwenzeka. Kule nto, intsingiselo yolu xwebhu olucatshangelwayo yinkcazelo ekhungathekileyo yeendleko. Ukuphuhliswa koqikelelo lwengingqi yoluntu luhlala luyimfuneko ngokumalunga nesidingo sokubonisa abachaphazelekayo beeprojekthi kwiindleko zabo kwinqanaba lokuqala lokuphunyezwa, xa kubonakala nzima ukubonakalisa ngakumbi iinkcukacha.

Kukho uqikelelo lwento. Enyanisweni, badibanisa amaxwebhu anxulumene neendawo zendawo, ezihambelanayo nento ethile-ngokomzekelo, isakhiwo okanye isakhiwo, ukuba ibhajethi yokwakha. Kuyaphawuleka ukuba loo nto ingumzekelo kwiinkalo ezininzi ivumela inkampani ukuba iqwalasele iindleko ezingathanga ngqo, ezinokuthi zidibaniswe, umzekelo, kunye nokunyuka kwamaxabiso kwanamaphi na izinto okanye umsebenzi.

Ukuba umthombo wendawo usoloko uphuhliswa yinkampani ngokwayo, ngoko isivumelwano sokuphuhliswa koqikelelo lwalo hlobo luyakwazi ukugqitywa kunye nentlangano ekhethekileyo yenkampani enika iinkonzo zokuhlanganiswa kwamaphepha afanelekileyo.

Uhlobo olulandelayo lwexwebhu olubonakalisa ingeniso kunye neendleko kukubala okuhlanganisiweyo. Ibonisa ulwazi malunga nawo onke amaxabiso akhoyo ekhoyo anokuvumela ukuba uqikelele ngokuqinisekileyo umthwalo wentlawulo yenkampani ehambelana nokuphunyezwa kweprojekthi.

Ukuphuhliswa koqikelelo lwengingqi, ukuqikelelwa kwezinto, kunye nezo zihambelana nemithombo ehlanganisiweyo, inokuqhutyelwa kokubili ngemimiselo ye-intracorporate kunye ne-akhawunti ngenxa yemimiselo esemthethweni echanekileyo kwimithetho yomthetho.

Olunye umqathango oqhelekileyo wokuhlelwa koqikelelo-kubhekisela kwicandelo elithile lezoqoqosho. Ngaloo ndlela, uqikelelo lweendleko zokuthutha okanye, umzekelo, ezimalunga neenkonzo zezemali zingaphuhliswa.

Phakathi kwamaxwebhu athandwayo athile afanelekileyo athile asetyenziswayo kwishishini lokwakha, nakwiimisebenzi zamaziko ohlahlo lwabiwo-mali. Makhe siqwalasele iimpawu zabo ngokubanzi.

Uqikelelo lokwakha

Olu hlobo loqikelelo luphuhliswa ukwenzela ukufumanisa inani lemali efunekayo ukuze kuphunyezwe iiprojekthi zokwakha - ngokuqhelekileyo ziphantsi kwinqununu enkulu. Uqikelelo ekwakhiweni lwenziwa ngokuqwalasela okukhethwa ngumthengi, ohlawula iindleko ezifanelekileyo, kunye nezinto eziphambili kumqhubi. Kufuneka kufumaneke ukunganyaniseki phakathi kwale mibutho yobudlelwane bomthetho. Ukuphuculwa kweengqikelelo - inkqubo kulo mzekelo idibeneyo. Ukufezekiswa kweenqakraza zokunciphisa xa uvumelanisa ngedivayili ngokuqhelekileyo kufezwa ngu:

Ingxoxo epheleleyo kwingxelo nganye yebhajethi ibandakanyeka ngeendleko zemisebenzi kunye nezinto zokusebenza;

- uphuhliso lokhuphiswano lwalo xwebhu - xa umthengi, ukuba uthumele imimiselo ehambelana naye ngokuxhomekeke kubalingisi abaningana, ulinde, ngelixa phakathi kwabo kukho abo bavuma ukusebenza kuluhlu oluhambelana neendleko;

- ukudibanisa iqela lesithathu ukuxubusha uqikelelo - njengomlamli (kwezinye iimeko, ukuthatha isinqumo sesigqibo somgaqo-nkqubo, ukuba kukho ukungqinelana phakathi kweli candelo kunye namaqela kwiinkalo zomthetho kwiprojekthi yokwakha).

Ukuqulunqwa koqikelelo kwintsimi yokwakhiwa, ukuhlelwa kwamaphepha afanelekileyo kuhambelana nemigqaliselo esayiqwalasela ngasentla. Oko kukuthi, bangabakho kwiqela lendawo, into kunye nesishwankathelo.

Ukuphuculwa koqikelelo lwezakhiwo zokwakha, ngoko ke, kungenziwa ngokuqwalasela imimiselo yemigangatho yenkampani yangaphakathi, kunye nemigangatho esemthethweni kunye nemimiselo esemthethweni, njengoko kusekwe kumthetho. Kwezinye iimeko, ukuthotyelwa kwemimiselo yemimandla yasemaphandleni kunye neyaseburhulumenteni ingabangelwa ukuhlolwa kwamaphepha achazwe ngawo. Masifunde le ngongoma ngokubanzi.

Uvavanyo loqikelelo

Ukuphuhliswa koqikelelo wokwakhiwa kwezinto ezithile okanye ngenjongo yesicelo kwelinye uhlobo lwezoqoqosho kungabonisa ukubonakala kweemfuno zoshishino lokutsala ubuchule bezangaphandle ngokumalunga namaxwebhu achaziweyo. Ziziphi iimpawu zayo?

Ubungcali boqikelelo ngenye yeendlela eziphambili ekuphunyezweni kweeprojekthi zorhwebo. Kuqhutyelwa njengento ephakathi phakathi kokucwangciswa kweendleko kunye nokusebenza ngokukhawuleza kwemisebenzi (okanye ukusetyenziswa kweenkonzo). Uviwo lo mbandela luyinkqubo yohlalutyo oluchanekileyo lwamaphepha afaka uqikelelo (sichazwe ngasentla ukuba kunokuba luninzi, kwaye kwezinye iimeko unokumelwa ngamanani amaninzi). Ezi nkqubo zenziwa ngokuhambelana nemimiselo yasekhaya, ngamanye amaxesha - imigangatho esemthethweni kunye nezinye izenzo zomthetho.

Ukuphuculwa kweengqikelelo zomsebenzi woyilo kunokuhambelana nesidingo sokuchonga izilungiso ezithile zeemviwo zecandelo ngalinye lemibhalo yeprojekthi, enokubandakanya imithombo eyahlukileyo. Kufuneka kuqatshelwe ukuba uviwo lweemviwo ezicetywayo alisoloko zenziwa. Ngokuqhelekileyo kufuneka ukuba:

- kuyimfuneko ukukhuphela ngaphandle, ngokungangoko kunokwenzeka, ukungahambisani kweeprojekthi kunye nemigqaliselo yezenzo eziqhelekileyo;

- Kubonakala ukuba kukho iimpazamo ekuqaliseni izikhombisi zeendleko ezicwangcisiweyo zomsebenzi kunye nezinto eziphathekayo, ii-coefficients of price change ngenxa yenkqubo yokunyuka kwamanani kunye nezinye iimarike eziqhelekileyo;

- kubalulekile ukubala iindleko zeprojekthi kwixabiso langoku kwaye liqikelelwe.

Ubungcali, obuvavanya umgangatho wexabiso loqikelelo lwemveliso okanye ukwakhiwa kwezibonelelo, unokuba ngasese kunye noluntu. Uhlobo lokuqala lwenkqubo luqhelekileyo lisetyenziswe kakade xa belungiselela amaxwebhu eeprojekthi. Uhlobo lwesibini lobuchule lungabandakanyeka nawaphi na amanqanaba okuphunyezwa kweprojekthi. Makhe sifunde iinkcukacha ezithile zombini iinkqubo ngokubanzi.

Iimpawu zeengcamango ezingezizo zombuso

Olu hlobo loviwo luqhutyelwa ngokuyinhloko ukuvavanya ukuqinisekiswa kwamanqaku aqoshiwe kuqikelelo, kunye nokufikeleleka koqoqosho lweendleko, eziboniswa kuloxwebhu. Ngokungathandabuzekiyo, imiba ebaluleke kakhulu yobungcali bucala ibandakanya ukuthobela ukuthotyelwa kwemimiselo yoqikelelo kunye neemfuno zomthetho weRussian Federation, ekulawulwa kuyo-ulwalamano phakathi komthengi kunye nophuhliso. Kwakhona, ukubaluleka kwentlalo kwiprojekthi kunokuqwalaselwa.

Phakathi kwe-firm firm order for the examination and organization that provides it, an agreement is a separate, which fixes issues that should be considered in the framework of the process. Iindleko zobuchule bokuqikelelwa komgangatho zichongiwe ngesiseko seempawu zorhwebo okanye kwisivumelwano.

Iimpawu zoqikelelo lobuchule belizwe

Umsebenzi oyintloko wobuchule belizwe kukuvavanya indlela inkqubo yokuphuhlisa ukuqikelela kunye namanye amaxwebhu ngaphakathi kwiprojekthi kusekelwe kwimilinganiselo emiselweyo yomthetho. Njengomgaqo, xa uhlola le mithombo, iziko likarhulumente elifanelekileyo liqwalasela uluhlu lweeprojekthi zokwakha (makhe sivume ukuba lo ngumbuzo wale nqanaba loqoqosho). Ezi zingabalwa kulolu hlobo ngenxa yesiseko sabo:

- izinto eziyingozi;

- kwiinkqubo zobugcisa eziyinkimbinkimbi;

- kwizinto ezizodwa.

Ngaloo ndlela, ubuchule bombuso lubonisa ukuba ngaba amaxwebhu eprojekthi yento ekhoyo kwinqanaba elithile lifanelekileyo kwimimiselo yomthetho osungulwe kulolu hlobo lwezakhiwo nezakhiwo.

Iindleko zobungcali belizwe loqikelelo kunye namaxwebhu eprojekthi ahambayo anqunywe kwizenzo zokulawula ezihlukeneyo. Ngokuqhelekileyo, iindleko zale nkqubo zimelelwa yimirhumo ekhethekileyo karhulumente.

Ngoko, sihlolisise indlela uqikelelo kunye namaxwebhu oyilo oluhambayo kwicandelo lokwakha lihlanganisiwe. Kuyakuthi kuqaphele ukuba ngokubanzi, ngokwemiqathango efanayo, imithombo echaphazelekayo yenziwa kwaye isetyenziswe kwamanye amashishini amakhulu. Ukuphuhliswa koqikelelo lweendleko zokuthutha, umzekelo, luphunyezwe malunga neendlela ezifanayo. Kodwa kukho neendlela ezinobunzima obubonisa le nkqubo. Umyalelo wokuphuhliswa kweeprojekthi kunye nokuqikelelwa kungahluka kakhulu xa kuthelekiswa nemisebenzi yamanye amafemu, ukuba sicinga ngamacandelo abaphuhlisayo kuwo, ukusuka kwinqanaba lokujonga umgaqo-mthetho, iinkqubo ezithile zezoqoqosho kwiinkampani okanye kumashishini.

Olunye isebe apho ukusetyenziswa kwemithombo enjalo kuqhelekileyo ngumsebenzi wemibutho yebhajethi. Ezi zinokumelwa kwinqanaba elibanzi-ngokuhambelana neziphathamandla ezininzi ezisebenza kwi-RF kumanqanaba athile. Ngokomzekelo, unokuqwalasela iinkcukacha ezithile zokusebenza kunye nokuqikelelwa kohlahlo lwabiwo-mali kwiNkonzo yeeNkonzo zeMpahla. Eli sebe lixazulula rhoqo iingxaki ezinxulumene nophuhliso lwamaphepha afanelekileyo.

Uqikelelo kwimibutho yebhajethi: Imigaqo yeCSS

Ukuphuculwa koqikelelo lwebhajethi kwiziphathi zamasiko kusetyenziswa ngokwemimiselo yomyalelo we-Federal Customs Service yaseRashiya No. 1627, eyamkelwa ngomhla we-27.12.2007. Isenzo esiqhelekileyo sivunyiwe inkqubo yokwenza, ukuthobela nokugcina uqikelelo lwabaphathi bezithethe ngaphakathi kwesikhokelo sokwenziwa kohlahlo lwabiwo-mali ngokwemigaqo ye-RF yeBhajethi, kunye nemiyalelo yeSebe lezeMali.

Umsebenzi oyintloko wemibutho ebika kwi-FCS kukuba ulungise uqikelelo ngokuchanekileyo, ukuqinisekisa ukusetyenziswa kweemali ezifanayo kunye nokujoliswe kuzo, ezibonakaliswe kule miqulu yebhajethi. Siza kufunda indlela ukuqikelelwa kweendleko kuphuhliswa ngokuthe ngqo, kunye nokuvunyelwa kwazo kwisakhelo semisebenzi yezakhiwo zamasiko.

Ukuphuhliswa nokuvunyelwa koqikelelo kwi-FCS

Ingundoqo yohlahlo lwabiwo-mali kwiibhunga ezixanduva kwi-FCS kukuba kusekwe ubukhulu, kunye nokuhanjiswa kwemali yemali, ngokusekelwe kwimida kwiindleko ezingasetyenziselwa ukuqinisekisa ukusetyenziswa kwamalungu afanelekileyo.

Iingqinisiso kulo mzekelo zenziwe ngokusekelwe kuqikelelo olusisiseko malunga nokusetyenziswa kwemali yebhajethi, kunye nexabiso elinikeziweyo lemida yezibophelelo. Uxwebhu oluxutywayo lweemali luya kuvunywa kuphela xa kunikezelwa ukulungiswa ngulo xanduva lokuveliswa ngumzimba weenjongo ezicwangcisiweyo.

Ukuqikelelwa kohlahlo lwabiwo-mali lwe-FCS lucwangciswa ngqo ngummkeli weemali ezivela kwibhajethi kwaye avunywe zingadlulanga iintsuku ezili-10 emva kokumiselwa kwishedyuli yenkcitho. Ikopi enye yexwebhu elifanelekileyo ithunyelwa kwisakhiwo esiphezulu se-FCS ngenjongo yokulawula.

Izibonakaliso malunga nohlahlo lwabiwo-mali kufuneka zenziwe ngokusetyenziswa kweekhowudi zohlahlo lwabiwo-mali. Umxholo womxholo wolu xwebhu kufuneka ubonakale njengetafile apho iikhowudi zomgca ngamnye, amagama ezikhokelo zenkxaso-mali yebhajethi, iikhowudi zokuhlelwa kohlahlo lwabiwo-mali, kunye neemali zento nganye yeendleko zolawulo lwezithethe ziboniswa.

Ukugcina uqikelelo kwi-FCS

Ngoko, ukuphuculwa kohlahlo lwabiwo-mali kwiziphathi zamasiko kusetyenziswa ngendlela esekelwe ngumyalelo ohlukeneyo weSebe. Ngokufanayo, i-algorithm yokugcina amaxwebhu afanelekileyo kwizakhiwo ezibika kwi-FCS ichazwe. Makhe siqwalasele ngokubanzi.

Ukuqhuba uqikelelo kwi-FCS yinkqubo apho izilungiso zenziwe kumqulu ochaphazelekayo, kwakhona, ngaphakathi kwemida emiselweyo ekuhambisweni kwebhajethi. Olu tshintsho lufakwe kuqikelelo ngokulungiswa komthamo woqeshiselo kwiingqikelelo zohlahlo lwabiwo-mali. Kwimeko apho ukuphunyezwa kweenkqubo ezinjalo kufuna utshintsho kwimida, abantu abajongene nokulungiselela uqikelelo baya kulungelelanisa izenzo zabo kunye nezakhiwo eziphezulu zeCSS.

Ukuvunyelwa kohlengahlengiso kwiphepha lohlahlo lwabiwo-mali oluphantsi kokuhlaziywa lwenziwa ngumntu onoxanduva owake wavuma ukuqikelela ukulinganisela okuhambelana negunya lesithethe okanye kwiziko elithile. Umyalelo we-FCS kwakhona uthi ukutshintshwa koqikelelo akufanele kuhambisane nokubunjwa kwamatyala-mboleko ahambelana neentlobo ezithile zeendlela zokuhlelwa kwemali kwinkqubo yohlahlo lwabiwo-mali yaseRashiya.