Izindleko yamanje lenhlangano: definition, izici kanye nezinhlobo ukubala

Izindleko ihlukaniswa kuye lapho babelibangise khona. Okwazekayo futhi empeleni kunomahluko ocacile phakathi kwabo uba lunqume yomthelela we umsebenzi. Kuzo zonke izigaba izindleko ukulawula iqembu kwenziwe, izindleko izimpahla is wadala. Ndawonye nale imithombo elihambisana kuchazwe kokuthola imali. Ake sicabangele eminye kuyini izindleko samanje ibhizinisi.

Ukwahlukaniswa izindleko

Izindleko inhlangano kwezomnotho zihlukaniswe ngezigaba ezintathu. Ikakhulukazi, ahlukanisa

1. Izindleko ekukhiqizeni nokudayiswa kwemikhiqizo. Bakha izindleko egijima kwenhlangano. Basuke imbozwe inzuzo ezivela ekuthengisweni kwemikhiqizo, ngokusebenzisa nokusakazwa kokusebenza.
2. Izindleko ukulungiswa ukunwetshwa ukukhiqizwa. Ngokuvamile, lezi zindleko kukhona yesikhathi esisodwa futhi wenze tibalo ngokwanele ezinkulu. Ngenxa imishini yabo ngcono nobuchwepheshe, okwandisa inhlokodolobha ogunyaziwe. Bahlanganisa dolobha izimali ezimpahleni ezingasuki phansi, ukwakheka zomsebenzi ezengeziwe ukwenziwa imikhiqizo emisha, izindleko ukulungiswa kanye nokunye. Lezi zindleko zisekelwa ezivela emithonjeni ethize. Lezi zihlanganisa, ngokukhethekile, zihlanganisa yesikhwama kucwila, udaba lamasheya, ukubolekisa, inzuzo nokunye.
3. Izindleko kwezindlu ephilayo, usikompilo nenhlalo yabantu kanye nezinye izidingo. Lezi zindleko kungukuthi kuhlobane ngokuqondile ukukhiqizwa. uxhaso lawo livela kwelithi kwezimali ezikhethekile. Basuke kwakhiwa kusukela inzuzo basakaza.

Ngqo nokukhangiswa kwemikhiqizo ezihambisana bofeleba netinhlavu kunciphise nezindleko. Sinenkosi nemiphumela ehlukene kwi umsebenzi inhlangano kwezomnotho, kodwa okubaluleke ngokulinganayo okufinyelela imigomo.

izindleko zamanje

Izindleko kulesi sigaba zibalwe ngoba share enkulu kunazo zonke izindleko mayelana nale ndaba. Bahlanganisa imali iqondiswe impahla kanye impahla ukunikezela eluhlaza, imali eyisisekelo izimali, abasebenzi nokunye. izindleko yamanje phinda ekupheleni umjikelezo we ukukhululwa nokumaketha imikhiqizo, futhi zifakwe ngezimali.

ezimali Izinhloso

kunciphise nezindleko yamanje ezilotshwe amadokhumenti ezimali. Njengoba ukhiye izindleko kwemibiko izinjongo yilezi:

1. Ukulawula izindleko nezinzuzo.
2. Ukuqinisekisa ukusebenza kanye nomnotho.
3. Ukuthuthukiswa lokulandisa ulwazi ukuhlaziywa kanye izinqumo.
4. Ukuqinisekisa nokwethenjelwa, ukuhambisana nesikhathi, noma ukuphelela.
5. Kuhlola efanele izintela.

izimiso

izindleko yamanje kuthiwa zaba ngesisekelo eziningi zoMthetho eziyisisekelo. Ngokuyinhloko ibonisa ulwazi kumele kuhambisane nezinhloso zokwenza ngcono umsebenzi yombambiqhaza. Ukuqinisekisa comparability kwezindleko ezahlukene ekuthuthukiseni ngesilwane esifuywayo ezivamile izihloko. Lokhu kusinikeza ithuba nokukhokhela izindleko ezihlukahlukene yokusebenza. Ukukhiqizwa, yokuthengisa yayo, ukuthengwa izinto, izinto zokusetshenziswa, njll, ngaleyo ndlela, kuyaqapheleka usebenzisa izimpawu ezivamile kuyaqondakala ngoba zonke izigaba. Ububanzi izihloko liyasetshenziswa ekwabiweni izindleko amaqembu ngezigaba.

ukuhlaziya

Ngamunye inhlangano kwezomnotho kumele okuhlola ukusebenza izindleko zamanje. Ukuhlolwa kwenziwa ngokuya rationality futhi ithuba ugcine esikhathini samanje futhi esasizofika ngokushesha. izindleko yamanje kukhona ezifanele, uma iqhaza ekwenzeni ngcono umphumela wokugcina - ukwanda okuqhubekayo e inzuzo kanye nzuzo. Ukuqalisa lo msebenzi, kumele:

1. Qagela inani izindleko e lemali nemaphesenti isihlobo imali engenayo kanye inzuzo esikhathini esidlule. Qhathanisa le miphumela nalabo saletinye (ikakhulukazi izimbangi), kanye nezindleko for the umkhakha futhi sonke isifunda.
2. Hlola izindleko lwezihloko ngazinye. Amaphesenti kanye nenani isethwe ku sabo Imininingwane yokusebenza izindleko kwesikhathi, ukuhlola Dynamics ushintsho lokhu kwabelana.
3. Ukuze usungule izinqolobane ukusindisa izihloko eceleni okubiza, ukucacisa uzisebenzise kanjani.

izindleko variable futhi fixed

Lokhu kuhlukaniswa kubaluleke esisebenzayo. Variable izindleko ziyancipha noma anda ngokulingana ivolumu imikhiqizo. Bona kuqinisekiswe ukuthengwa izinto futhi izinto zokusetshenziswa, ukusetshenziswa kwamandla, ezokuthutha, ezohwebo kanye ikhomishini nezinye izindleko. Njalo izindleko zamanje Dynamics ivolumu ukukhiqizwa zizimele. Lesi sigaba sihlanganisa amacala ukwehla, inzalo loan, ukukhokha yerenti, Tinsita, izindleko zokulawula ibhizinisi, nokunye. Kukhona wodwana fixed (variable) izindleko. ushintsho wabo ngqo wakhona inani inkinga.

Ongaqondile neqondile izindleko ukugijima

umkhiqizo iyunithi izindleko kungenziwa libalwe indlela ukumuncwa. Usikisela ukwengeza zonke izindleko zokukhiqiza. Ulwazi mayelana nezindleko ukukhonza njengesisekelo yokunquma inani umsebenzi oqhubekayo, imiphumela yezezimali, ivolumu inventories. It ikuvumela ukuba sihlaziye inzuzo imikhiqizo ngabanye, amaqembu abo, kanye nokusebenza amayunithi. Ngokuhambisana imiphumela isinqumo sekufanele awushiye ukwakhiwa okwengeziwe noma ukusebenza. izindleko Inkomba lisetshenzisiwe nangokuqondene inqubo zamanani, ikakhulukazi ekutholweni izindleko onhlobonhlobo.

Izici isicelo

Ngasekuqaleni ukumuncwa indlela yasakazwa kabanzi emnothweni okuhleliwe. Ukusebenzisa ukwenza izinqumo zokuphatha at zigcwele kanye nokuntuleka intengo mncintiswano. Manje isimo sesishintshile. Ikakhulukazi, amandla ukulayisha ibhizinisi kunqunywa ukufunwa umkhiqizo. Yena, ixhomeke intengo. Nquma ukubaluleka ukwenza i-volume kunikezwa ukukhiqizwa kungaba ekupheleni kwesikhathi sokubika. Phakathi naleso sikhathi, inhloko yabangamashumi sibalo kuyadingeka at the stage of uhlela okunezinhlobonhlobo.

indlela nebubi

Kulokhu okungenhla kusobala ukuthi njengoba ukubala eyinhloko yokuntuleka ukumuncwa ephelele wenza mahhala ukuxhumana phakathi ubukhulu nevolumu zokukhiqiza. Ngaphezu kwalokho, lokhu okulandelayo bokwenza:

1. Isidingo ukusebenzisa isizinda nokwabiwa izindleko ku izinhlobo zemikhiqizo. zakamuva nenqubo yokukhetha kulokhu abasakwazi ezingacacile. Isethi yemininingo egciniwe ovumelekile lilinganiselwe.
2. Mayelana ukwabiwa izindleko umkhiqizo we inzuzo zizothinteka izinguquko esitokisini kwezimpahla eseqedile emafektri. Lapho lemali anqwabelene imikhiqizo illiquid inhlangano kwezomnotho uzothola ukwanda enanini layo elilinganisiwe.

nemibi Ukhulume kungagwenywa uma sisebenzisa indlela sokuhlukanisa izindleko ku fixed kanye variable. Kulokhu, kuphela yokugcina azofakwa ukubaluleka yokusungula. Kulokhu, izindleko fixed afakiwe izindleko kwesikhathi. Ngenxa yalokho, inzuzo ethathwe ukwethembela kwakhe ushintsho umthamo esitokisini.

isakhiwo izindleko

Izindleko ukuthi zakha ebiziwe, zihlukaniswe ngokuvumelana okuqukethwe kwezomnotho ku:

1. Material.
2. zabasebenzi.
3. Amortization of PF.
4. Futhi izimali ezabelwa izinsiza emphakathini. kudingeka.
5. Ezinye izindleko.

Isakhiwo ala maqembu kuxhomeke ezicini eziningana. Ikakhulukazi, lokhu kuthonywa ubunjalo imikhiqizo kanye izinto futhi izinto zokusetshenziswa, technical ezingeni, amafomu yenhlangano, indawo zokukhiqiza, izimo ukunikezela ukuthengiswa kwempahla.

izindleko impahla

Kuzo zonke imikhakha yezomnotho, lezi zindleko ezakha ingxenye enkulu yomsebenzi izindleko. Ngu ezikhona phakathi imikhiqizo Semi-siphelile, izinto zokusetshenziswa, amandla, nophethiloli nokunye. Ezinye zalezi izinto okwenziwa noma ababebuthene. Lokhu kusebenza ikakhulukazi ukuthola kusuka izinkampani ngaphandle izinto lulwimi siphelile. Ukukhululwa amandla nophethiloli izingcebo kubangelwa ukubaluleka kwezomnotho. Ukuze izindleko impahla lihlanganise izindleko nokupakisha, emabhokisini izingxenye ezisele kanye namathuluzi. ukuhlolwa Resource eyenziwa ngesisekelo yentengo (ngaphandle kwe-VAT), izibonelelo, ikhomishini, namanye amazwe, Logistics and izinhlangano nomlomo, imisebenzi namasiko futhi eziningi nezinye izinkomba. Ngenxa izindleko impahla ayifakiwe ukubaluleka coolants izinsalela ushintsho, izinto zokusetshenziswa, okuyinto akhiwa inqubo ukwakhiwa imikhiqizo kancane noma ngokuphelele ulahlekelwe umthengi yabo izakhiwo futhi efanele, awukwazi isetshenziswe.

isinxephezelo

izindleko zayo zibonisa bokusebenza komuntu ezihilelekile ekwakhekeni intengo izindleko. Lezi zindleko zihlanganisa amaholo izisebenzi ukhiye, kanye abasebenzi abangekho isimo, kodwa abathintekayo ukukhiqizwa umsebenzi yokukhiqiza. Amaholo liqukethe:

1. S / n, ebalwa ngokuvumelana amanani wamatherifu, ucezu-rates, amaholo olusemthethweni sokubalwa uhlelo ezamukelwe ngu inkampani.
2. Izindleko umkhiqizo, ekhishwe njengoba enye inhlobo yenkokhelo.
3. Amabhonasi nezibonelelo.
4. Imiklomelo ephezulu ukusebenza ukukhiqizwa.
5. Ukukhokhwa izinsuku ezengeziwe futhi njalo iholide.
6. Izindleko amasevisi anikezwa mahhala.
7. yezinzuzo One-isikhathi senkonzo eside.
8. Izibonelelo umsebenzi eNyakatho Ekude yeCanada.
9. Ezinye izindleko.

nezinye izakhi

Futhi izimali ezabelwa izinsiza emphakathini. izidingo kuwuhlobo uhlelo lokuhlelwa kabusha ingeniso kazwelonke ukuze sikhokhele izidingo zomphakathi. Zimali zibekelwe ezifanele isabelomali izimali futhi kunenjongo. Ukwehla kwentengo kanye amortization kufakwe izindleko imali, okuyinto kubalwa ngokuhambisana ncwadi ukubaluleka ezimpahleni ezingasuki phansi kanye nezinkambiso ekhona. Ukwehla kwentengo ibalwa njengoba izinto siqu kanye yaqashiswa (ngaphandle uma elisungulwe isivumelwano). Njengengxenye nanoma iziphi ezinye izindleko kukhona ezihlukahlukene nezindleko. Lezi zihlanganisa, ngokukhethekile, izimali nezintela iminikelo ezihlobene, lemali amaphrimiyamu, izinkokhelo nokungcoliswa imvelo, isithakazelo izinkokhelo ku loan, izihambi nezinto zokuhamba nokukhokhwa imisebenzi ezihlobene isitifiketi, umrholo ngebanga lokuqatjhwa ukuhleleka, okusunguliwe, njll .