Izimali umkhiqizo osuphelile

Uma amabhizinisi ukhiqiza izimpahla ukudayiswa eminye ke ukuhlela i-akhawunti ye-imikhiqizo siphelile for the ibhizinisi kuyimfuneko. Control kumele bahlanjalazwe futhi imikhiqizo ukuthi beze ku ishede lokugcina izincwadi kanye nalezo zikhishwa kuyo amakhasimende.

Ukuze imikhiqizo siphelile zihlanganisa imikhiqizo Semi-siphelile kanye nemikhiqizo ziye zaphathwa ngokugcwele ngokuhambisana nemibandela zobuchwepheshe wamanje kanye nemazinga labekiwe. Zonke izinto okumelwe zithathwe yesevisi ishede noma amakhasimende.

Ukuze thembeke ukugcina irekhodi umkhiqizo osuphelile, kumele ube imininingwane eminingana.

Lezi zihlanganisa:

- idatha amavolumu kwezimpahla ezikhiqizwa elondolozwe ku ishede;

- inani izimpahla ezithunyelwa abathengi;

- Imali yokuthengisa imikhiqizo siphelile;

- isimo nemizana phakathi inkampani kanye namakhasimende.

Izimali umkhiqizo osuphelile, ngokuya ambalwa, esenganyelwe endaweni wesitoreji yayo, kanye izinhlobo ezahlukene kungaba kwenziwe usebenzisa eyodwa ngezindlela ezimbili eziyinhloko: futhi ngaphandle ukusetshenziswa amakhadi. Indlela sokuqala sihilela ukulungiswa behlukanisa izitatimende. Ziyakwazi umkhiqizo reflection nge indawo yesitoreji nezinhlobo. Eyesibili indlela accounting ihlanganisa lokubhala nsuku zonke izitatimende zamanje. Ngosizo lwabo, sigcina amarekhodi umkhiqizo osuphelile, ukuhamba kwayo futhi nenkanuko edlulele wesitoreji amasayithi. Kokubili lokuqala futhi indlela yesibili kuhilela ukungenisa nesibopho kweminyango izimpahla nge inothi maphilisi ngesikhathi ukulethwa reception, kanye izenzo amafomu ezimisiwe imininingwane, njll

Izimali umkhiqizo osuphelile nokudayiswa salo kungaphansi ukutholakala kwemibhalo eyinhloko, okuyizinto:

- overheads;

- irisidi for the ezokuthutha ngesitimela;

- Ukwamukela phezulu;

- izenzo ukwamukelwa nokudilivela imisebenzi noma amasevisi.

Uma ukulethwa kwezimpahla kubadayisi kumthengi wenziwa ngaphansi imigomo yenkontileka phakathi kwabo, omunye izibopho bavumelana iyona Franco-indawo. Kuze kube kuleli qophelo zonke izindleko zokuhamba ukuthumela umkhiqizo osuphelile yabekwa umdayisi. Kulesi sisekelo, ikhumbula umkhiqizo osuphelile ezivezwa amanani okwenyanga textured:

- ex-ishede umthengisi, lapho inani lomsebenzi yokulayisha athula, kanye Imali lokuthumela zizokhokhiswa umthengi;

- umsuka Franco-esiteshini, lapho izindleko yomthengi wenza umsebenzi yokulayisha impahla nezinqola, kanye lokuthumela;

- Franco-Isiteshi semoto, lapho bonke ukulayisha imisebenzi kanye yokugibela ngezitimela esiteshini ukulethwa zikhokhelwa ngumthengisi, nangemva - umthengi;

- Ex-umthengi ngaphansi kwazo zonke izindleko zohambo kwezidingo endaweni yokugcina uyangenelela umdayisi.

Ukuze acabangele khona kanye nokunyakaza imikhiqizo ngomkhumbi, asebenzayo akhawunti zokwenziwa 45 isetshenziswa ezimali umkhuba, okuthiwa "Izimpahla ezithunyelwa". It is imikhiqizo, okuyinto wayiswa izinhlangano yeposi noma ezokuthutha fixed, futhi yathunyelwa usebenzisa imali yayo. Kubuketa lokhu ngokuhlela futhi izimpahla zidluliselwa besithathu ukuqaliswa Commission izivumelwano, izindleko zokwakha iphakeji imali izinhlawulo noma izimangalo obonwa abathengi senqabe ukukhokhela imikhiqizo yatholwa. Ngokusho imibhalo iyatholakala kwi mpahla wenza ezimali okufakiwe.

Zonke lemali etholakalayo kwezimpahla ezithunyelwa awela akhawunti yesikweletu wamashumi amane - "lokukhipha" noma amane lanye - "Izimpahla". Uma umthengi esekhokhe zokuthenga, zokwenziwa akhawunti ivaliwe. Amanani kwezimpahla ezithunyelwa sihamba kuya lasebhange we-akhawunti ayisishiyagalolunye - "Sales".

Uma inkampani ibona izimali njengoba ukudedelwa idokhumenti yokukhokha kanye uletha kumthengi ke e iphephabhuku kwedayari ithola ukusetshenziswa kwalo elinye icebo. Esikhathini lasebhange we-akhawunti mathandathu anamihlanu, anamibini, okutshengisa nemizana namakhasimende kanye abathengi bese inani eqoqwe phezu loan futhi izikweletu ayisishiyagalolunye.