Yintoni na ingeniso kunye nendlela iyahluka ukusuka inzuzo?

Wonke Umrhwebi zokufuna lijongene imfuneko ukuqonda isigama zemali ngenyameko. Nokuba usebenza lokuqinisekisa abanobuchule kakhulu, kubalulekile ukuqonda iziseko imveliso kunye nengeniso. Ngokukodwa, kubalulekile ukwazi ukuba ingeniso ezinjalo, kwahluke njani ukusuka ingeniso njengoko amazinga azinampembelelo umsebenzi kwishishini nendlela kunokwenzeka ukucwangcisa kuyo.

Concept kunye accounting iindlela

Amaxesha amaninzi, abo athe wathabatha ishishini lakhe kuphela kwaye ekuqaleni ishishini le ndlela, kukho engachananga kwingeniso ezinjalo. bedidekile amaninzi ne ingeniso umnatha lweshishini, nto leyo esisizathu sokuba kukho iimpazamo kwizicwangciso imisebenzi. Isiphumo ngokuqhelekileyo iba yimali. Ngelo xesha, ukuba aqonde umahluko ilula kakhulu. Revenue - kusisiphumo ukufezekisa iimveliso, imisebenzi okanye iinkonzo. Le nto ndiyibhalayo kweerisithi esifunyenweyo njengoko intlawulo yeempahla (unaniselwano) kunye ezifunyanwayo. Ukongeza, ingeniso uthathwa ukuba umphumo mali umsebenzi utyalo-mali kwi ngokuthengiswa kweempahla non-current okanye izibambiso. Nangona kunjalo, ikakhulu kumiselwa iyonke ingeniso ukusuka umsebenzi omkhulu.

iindlela ezimbini kusetyenziswa ingxelo accountants ingeniso:

• Le imali - xa imali ifunyenwe intlawulo, efunyenweyo imali ezinkozo okanye nezaleyo mveliso. Le ndlela isetyenziswa kumashishini, inzuzo apho engaphenduli ngaphaya engange million enye ngekota nganye kunyaka zakutshanje yokusebenza.
• accrual basis - xa kwengeniso zibalwa ukusuka ekuthunyelweni kwempahla kumthengi okanye ubonelelo ngeenkonzo nokuba le irisithi kanye intlawulo. Kulo mzekelo, i nengozi kwamatyala ezingekahlawulwa kwexesha, ngoko iqumrhu livumelekile ukuba ukudala -mali eza kugcinwa, kunciphisa ingeniso irhafu.

Ukubala nokucwangcisa

Revenue - ngowona mthombo wengeniso kwinkampani, ukususela njalo yayo ixhomekeke kuzinzo ingeniso kunye nomsebenzi ngokubanzi. Yiyo loo nto kubalulekile ukwenza uhlalutyo ngexesha yengeniso yentengiso kunye nesicwangciso ukufika kwalo.

Isiseko uhlahlelo uthatha umahluko phakathi kwemali ekhutshwe kunye neemveliso zithengiswe. Ngaphezu koko, kubalulekile ukuba zibe imiba ingqalelo ezichaphazela kokufumana imali. Esona sizathu siphambili kwinqanaba eliphantsi inzuzo kwishishini isenokuba umba iimveliso engafunwanga okanye onganeno. Ukugcina umkhondo meko kuyimfuneko ukuba ukuqhuba uphando emarikeni. Kwiinzame ukunyusa ingeniso, le nkampani esekelwe kwiziphumo kolu hlahlelo unako ukuphucula umgangatho imveliso, ukunciphisa izinga yokukhululwa (hormone), guqula okanye bandise.

Ukongeza, umgangatho yengeniso zingachaphazela:

• ukuphazamiseka ngenxa yezizathu ezahlukeneyo;
• nkqubo namanani ngempazamo;
• indlela yokumaketha engeyiyo;
• iphula ngokwemiqathango yesivumelwano ngabathengisi, abathuthi okanye abathengi;
• emali, utshintsho-mthetho.

Phakathi kwezi meko, kukho abo leyo enokuchaphazela ngumrhwebi ngokwakhe, kodwa kukho ezimeleyo kulo. Nangona kunjalo, uhlalutyo rhoqo ingeniso unakho, umzekelo, bonisa imfuneko yokuba kutshintshwe umthengisi izinto ekrwada okanye yenethiwekhi. Ngapha koko, umgangatho ngesiphumo umsebenzi intsebenziswano ixhomekeke kangangoko ezimalunga neempawu iimveliso okanye iinkonzo ezinikwe.

Xa becwangcisa isifundo nokuhlangula, kufuneka kwenziwe izibalo ezintathu. Okokuqala - okubi, kuqikelelwa kuphoxwa. Okwesibini - lokuhle, ucinga ekudibaneni okuzalisekileyo iimeko. Eyesithathu - ukubala yokwenene, nto leyo phakathi ezimbini zokuqala. Yena zikhokelwe ngexesha eqhelekileyo yoshishino.

Ukanti isiseko yocwangciso sele ifunyenwe iinzuzo evela kwintengiso kweemveliso. Ifomula Ukubala yayo ilula:! VTK = B, apho "P" libhekisela iimveliso ezithengiswa units (okanye umsebenzi owenziwa, iinkonzo ezinikezelwa ngokwemimiselo ubuninzi), "C" luthetha ixabiso ngeyunithi nganye, kwaye "B", ngokulandelelana, ingeniso leyo. ukwenza Kuphela ukubala kunye nocazululo, sinako ukwakha amathemba ekukhuleni lweshishini.

ukwabiwa

Eqonda ukuba kwengeniso ezinjalo kufuneka ijongane ukwabiwa ngakumbi. Lo mthombo wokuqala kwemali na imali yeshishini eligunyazisiweyo. Ekuhambeni umsebenzi ngakumbi iintlawulo ezifunekayo ngqo sele kwiNgxowa-mali le. Ngenxa yoko, ingeniso iquka iintlawulo ezifunekayo lwabiwo-mali, irhafu kunye nentlawulo yokhuseleko loluntu, ezilijelo izinto ekrwada iindleko, imivuzo zabasebenzi kunye nezinye iindleko ezinxulumene kunikezelo kunye nokuthengiswa kwemveliso. Kuphela okuseleyo emva kokwenza zonke iintlawulo kuyimfuneko ingeniso net okanye inzuzo lweshishini.

Ngelithini kucacile ukuba injongo yomsebenzi yonke ngusomashishini - ukwanda iyonke ingeniso. Ukuze oku kukhula liye landa, kubalulekile ukuqonda ngokucacileyo ukuba yintoni na ingeniso kwaye yintoni izinto eziphembelela ulwamkelo lwayo. Uhlalutyo abanolwazi nesicwangciso kakhulu ukunceda inkampani asebenza ngempumelelo kunye nokuphuhlisa, kwaye umnini - ukufumana inzuzo kakuhle yayibafanele.