Izimali zezindleko zokukhiqiza eyinhloko futhi ukusebenza kohlelo lokulwa ibhizinisi

izindleko Accounting zokukhiqiza eyinhloko, kanye nokwesekwa, sihilela behlukanisa izinkomba main izigaba ezilandelayo:

• ngu imodi - main, asizayo, ukukhonza;
• ku imithombo kumiswa - ezivukayo ngqo ngesikhathi ukukhiqizwa by inqubo ukuphathwa kwebhizinisi;
• ku nangezinye izizathu (oqondile, elikhiqizayo, ama-invoyisi, njll).

Inhlangano ye izimiso ezimali ngenxa:

• nokungaguquguquki esungulwe amasu okuvivinya;
• ukuphelela ulwazi yonke imisebenzi;
• Ukuhlanganisa Ngokuqhathanisa abathembekile kubiza isikhathi;
• kwamangqamuzana izindleko zamanje kanye capital izindleko;
• edamu izindleko isakhiwo.

I ukukhiqizwa main siqondwa njengoba imisebenzi ukukhiqizwa ibhizinisi noma inkampani ngenxa lapho kukhiqizwa imikhiqizo lezimpahla, nemisebenzi le nkampani yadalwa. Zonke izindleko zokukhiqiza eyinhloko abazenzi ngesisekelo akhawunti ukubala 20, okuyinto kangaka okuthiwa - "ukukhiqizwa Eyinhloko".

Njengoba esikiselwa ezimali izindleko zokukhiqiza eyinhloko, e-debit we-akhawunti esifingqa yezindleko zonke izimali kanye ohlwini credit, kufanele kubonakale njengendlela bhala-off ngesisekelo ukubaluleka Kubiza selikhiqize futhi ithengiswe imikhiqizo. Ngini ngokuqondile: i-debit we-akhawunti ikhombisa izindleko angene kuzona inkampani ngqo enhlanganweni kanye nokuqaliswa imisebenzi yokukhiqiza. Iphinde kubonakala accounting asizayo izindleko zokukhiqiza: Kwemali - by 20, ukubolekisa - by 23. Kwezinye izimo, ngaphezu ashiwo ngenhla akhawunti wavula sub-akhawunti ukubonisa non-core futhi okungezona ezijwayelekile izindleko nemingcele.

Ngokwesiko, main ukukhiqiza izindleko accounting ku-akhawunti izinkomba 20 kubonakala kuhilela oluthathwa by uhlobo kwezimpahla ezikhiqizwa, izindleko wohlobo cost-ukwabelana phakathi timphawu tesakhiwo lenkampani.

Uhlu ibonisa izihloko aqukethe ezimali izindleko zokukhiqiza eyinhloko kulawulwa imihlahlandlela methodological inhlangano yayo nokuphathwa, okuyinto ekhishwe neminyango umugqa efanele. Avame lokucabanga ezifana izihloko (izinto):

1. Izinto zokusetshenziswa kanye izinto zokusetshenziswa lulwimi siphelile.
2. Ezikhokhiswayo imfucuza kabusha.
3. Uthenge i-imikhiqizo ephuma kabili isiqediwe futhi izingxenye.
4. Okokhelekayo namandla.
5. amasevisi Ukukhiqiza anikelwe izinkampani namabhizinisi.
6. Salary.
7. izinkokhelo Komphakathi kanye nemali ebanjwayo.
8. Izintela.
9. izindleko zokukhiqiza olwandulelayo.
10. Izindleko kuzona mayelana nokugcinwa imishini yokukhiqiza.
11. Okuza futhi jikelele ukugijima izindleko ibhizinisi.
12. Izindleko kuzona mayelana udaba imikhiqizo engaphelele.
13. Izindleko ezihambisana ukuqaliswa okukhiphayo.

Ngokuvamile, i-main ukukhiqiza izindleko kwemibiko wenziwa izindleko ukubala, okubandakanya ekubalweni isamba izindleko kanye ekutholeni izindleko iyunithi kwezimpahla ezikhiqizwa.

Yonke idatha ezimali kuyinto ipharamitha kubalulekile ekuthuthukiseni isu kanye amaqhinga ibhizinisi yokukhiqiza. Kungakhathaliseki uhlobo umnotho, izakhi bekuhlela kunoma yiliphi ibhizinisi, kukhona njalo. Ngakho-ke, izinkomba main we plan ukukhiqizwa inkampani noma izinkampani kungaba, ngisho kuzomele sifake izihloko izimo ezifana nalezi:

• ngesilwane esifuywayo - ukwakheka ezidayiswayo lwezici zalo parametric (amakilasi, inhloso, uhlobo, ubukhulu, njll);
• Izinga vuselela - ukubaluleka, ukubaluleka lapho ephawula ratio amasampula entsha umkhiqizo elidala.

Esikhathini izinhlelo kukhona ngezigaba izinkomba nganoma kwegciwane nokusebenza. Isigaba sokuqala sihlanganisa, isibonelo, yokuthengisa, izinga lomkhiqizo, inzuzo engenayo, inqubomgomo kugcineke, intengo ukwabelana nabanye.

Ngu kokusebenza kuchasiselwe izinqubomgomo Izindleko nokwehlisa, value added, inzuzo ratio, ukutshalwa kwezimali. ukuhlela yamanje kuhlanganisa eziningi izinkomba amayunithi ukukhiqizwa, amasheya izinto, ukusebenza kwezezimali, amaholo sikhwama, izinga kwesilinganiso sayo kanye nezinye.