Izindleko yokuthengisa: ifomula, indlela kanye ukubala isibonelo

imiqondo Basic, nesebenzela isayensi ezomnotho, nabanye nokwabelana yokuncishiswa kukhona engenayo kanye nezindleko. Ubuhlobo babo yakha kwezinye izigaba zezomnotho. Ngokwesibonelo, maqondana umkhiqizo olulodwa ekukhiqizeni nasekusakazeni izindleko yakha izindleko langempela, okuyinto sibekwa intengo izimpahla kanye inzuzo oyifunayo. Isihlobo kuya inzuzo ingqikithi izindleko langempela kwezimpahla ithengiswe kunciphisa imali isuselwe yebhizinisi, kusale unala yayo inzalo enkulu. Ake udlulela imininingwane yokuncishiswa: ziphathelene umqondo yehlukene kaningi okubalwa ezinjalo, njengoba izindleko.

Umqondo izindleko e izinqubomgomo zokubalwa

Esikhathini umkhuba isiRashiya, zikhona 4 izinhlobo accounting inkampani izindleko kukhona injongo ezahlukene futhi ngokucacile of kumiswa kohlaziyo izindleko isizinda, okuyilezi:

• ezokuphathwa kwamabhuku ezimali;
• intela;
• ukuphathwa;
• kwezibalo.

Basuke eyenziwa ngesikhathi isitshalo ngesikhathi esifanayo, ngakho-ke akwenzi mqondo ukwaba kuqala. Nakuba umbandela we izinhlawulo ukusebenza engafanele uvalwe ezilungisiwe kakhulu kukhona intela kanye accounting izinhlobo ezimali.

Accounting kanye Intela ezimali izinhlobo

Njengengxenye ezimali esekelwe RAS edonsa langempela izindleko lenkampani, injongo yayo - olunembile izindleko kwemibiko, ngokufingqiwe ibhalansi. Uma ekhona umqondo ezimali ye "Kubiza kwezimpahla ithengiswe", ukubhaliswa intela ingena esikhundleni ngayo summation okulula izindleko ibhizinisi. Tax ezimali eqala ukwakheka efanele isizinda intela ukubala phezu inzuzo yenhlangano intela. Ngokwe-Tax Code (Isahluko 25) ukuze uthole isizinda intela, inani imali yebhizinisi angase zingancishiswa ngokushintsha inani izindleko, ngaphandle ohlwini izindleko okusesihlokweni esithi. 270.

Ukwengamela zokubala ukubukwa kwezibalo

Ukuphathwa kwezimali izindleko osetshenziselwa izinjongo umqondisi. Kuye izinhloso ukuphathwa ziyahlukahluka ebizayo amasampuli nenqubo yezindleko ezimali, izilungiselelo izindleko. Ngokwesibonelo, ngo kohlaka akhawunti yokulawula, ungakwazi ukulandelela izindleko umkhiqizo omusha, ngoba isinqumo bakwazi ukukhiqizwa yayo okunye futhi yokuthengisa, kungenzeka ukuqapha umsebenzi isevisi ethile ngokuya isilinganiso izindleko izimali, noma ukubala izindleko imali ngale phrojekthi ehlongozwayo. Kulokhu, izindleko yokuthengisa, ifomula ekubaleni yayo indlela nezincazelo kuzohluka kakhulu.

Amarekhodi Statistical ezidingekayo lapho kutadishwa Amathrendi kwezomnotho ekuthuthukiseni kohlobo oluthile imisebenzi, kusekelwe intelligence ezimali amarekhodi TEP inkampani.

"Izindleko", "izindleko", "izindleko" kanye nobudlelwano bakho nezindawo izindleko

Izindleko asetshenziswa izinsiza ibhizinisi, izindleko zazo lubonakaliswa Ngokwamanani emali. Bona bangayiqonda izindleko, uma ukusebenza kule sekubika.

Ngokuhambisana Tax Code izindleko - lulotshiwe izindleko ibhizinisi kuzona sekubika; wona aholela inciphe imali kusukela inhlangano main, kanye neminye imisebenzi.

Izindleko - Umqondo ithiyori kwezomnotho, ke liseduze kakhulu izindleko. Izindleko izindleko zokukhiqiza kanye / noma ukwelashwa zihlinzekwe maqondana value. I summation of ukukhiqizwa nokusakazwa izindleko edonsa izindleko yokuthengisa sokubalwa ifomula okuzokwenza kubhekwe phambili.

Ubopha izindleko sekubika kanye isixhumanisi zabo imali abenze ngesisekelo ukwakheka ebiziwe. Ngakho-ke, umqondo ezosebenza "izindleko", okuvumela ukusetshenziswa neminye imibandela amqondo ofanayo.

Ukuze abale izindleko zokukhiqiza, kubalulekile ukuqhuba izindleko kwezomnotho kulingane ngoba ngeengaba neqembu.

Izindleko izakhi kwezomnotho

Kumiswa izindleko izakhi ezingokomnotho Ukubuthelela ezandisiwe izindleko ezifanayo indivisible ngaphezulu futhi nomaphi lapho zenzeka. Lezi zihlanganisa amaqembu elandelayo izindleko:

• impahla (P _M);
• lomholo (R _OT);
• iminikelo yezenhlalakahle (P _CO);
• ukumiswa (A);
• nezinye (P _OL).

Lapho efingqa izinto izindleko ku izakhi kwezomnotho kwakhiwa izindleko. Ifomula ukubala simiswe ngalendlela lelandzelako: _RP = C R _M + P _KU + P _CO + P A + _PR.

Njengoba amandla adonsela phansi ethize leqembu izindleko uhlaka kungenziwa okuphelela ubunjalo ukukhiqizwa. Ngokwesibonelo, uma ingxenye eliphezulu zabasebenzi kanye ahlobene kwabasebenzi intela, inkampani wahlanganyela emsebenzini okhandlayo.

Izindleko Izindleko izinto

Kubeka kahle izindleko lwezihloko uyabucabangela izindleko ezihlukahlukene, ne ehlukile sihloko ukubala ingase ihlanganise ezakhi eziningana kwezomnotho. ububanzi ejwayelekile siqukethe izinto ezilandelayo kwezindleko:

1. esitolo izindleko (P _U), akha izindleko esitolo (C _D):

• Futhi izinto zokusetshenziswa.
• Fot abasebenzi eziyisisekelo.
• amacala Komphakathi ku kwabasebenzi.
• Izindleko nokusebenza kanye nokugcinwa (ukulungisa) imishini.
• Amandla nophethiloli ngezinhloso zobuchwepheshe.
• Ukulungiselela izindleko zokukhiqiza kanye nentuthuko yayo.
• Ayimpoqo impahla umshwalense.
• Ukwehla kwentengo.
• Ezinye izindleko izikebhe.

2. Production izindleko (P _OP), okuyinto kunezelwa inhlangano. Ngenxa yalokho, izindleko yokukhiqiza of yokuthengisa (C _PV):

• Ukulahlekelwa emshadweni.
• Okunye izindleko jikelele.

3. izindleko Non-ukukhiqizwa (P _VI):

• Izindleko iziqukathi, amaphakheji.
• Delivery.
• kwenqubekela-phambili kwezesayensi futhi lobuchwepheshe.
• Ukuqeqeshwa.
• Ezinye izindleko Non-yokukhiqiza.

4. Distribution izindleko (P _K).

Ngenxa yalezi kwakhiwa izihloko ukubala izindleko. Ifomula ukubala iba: _RP = P C _C P + _OP + P + P _{K VP.}

izinhlobo izindleko

Ngokusekelwe izindlela izindleko behlukanisa, ukukhomba izinhlobo eziningana izindleko.

1. Thenga izindleko sinquma zonke izindleko workshop ezihlobene ukukhiqizwa, okungukuthi zabasebenzi, kanye nezimali ezibanjwayo ngenxa yezindleko zokubhalisa ukuze kugcinwe imishini, izinto, kanye nokuphathwa izindleko zamandla inhlangano.
2. Izindleko zokukhiqiza yinani izindleko zalolu hlobo ukukhiqizwa, ikhumbula izindleko workshop kanye nezindleko phezulu.
3. Commercial (ngokugcwele) ebiziwe - izindleko yokuthengisa imikhiqizo eseqedile, kuhlanganise zonke izindleko kungenzeka egcwele yomkhiqizo ukuphila-umjikelezo nokukhangiswa.

Indlela kokubala izindleko

Kukhona izindlela eziningana izindleko kwemibiko ukwakheka ebiziwe.

1. Kubiza izindleko langempela - ngesisekelo wabeka ezimali olunembile ebufakazini obutholakalayo yezindleko ibhizinisi.
2. Kubiza izindleko zokulawula - indlela yangempela mass ukukhiqizwa serial leyehlukile eyohlobo imisebenzi okuphindayo, kwakhiwa intengo izindleko ngokuhambisana namazinga kanye ezamukelwayo ngenxa yebhizinisi. I Analogue of le ndlela kuyinto angaphandle "izindleko ejwayelekile".
3. Kubiza izindleko ulwazi lokuthi uhleleni - esetshenziselwa ukuhlela, esekelwe izinombolo wabikezela ukuthi kubalwa kusukela idatha langempela usebenzisa okuza wokuqagela, iziphakamiso abahlinzeki, imiphumela kokuhlaziywa uchwepheshe.

Intengo yezindleko amafomula

A) ichaze izindleko izimpahla ithengiswe ekubaleni yayo ifomula simiswe ngalendlela lelandzelako:

_RP C = C _PP + P + P _{K VP} - O _NP, lapho bonke zimali ngokuya nani:

• Nge _RP - izindleko izimpahla ezithengisiwe;
• Nge _PP - izindleko egcwele ukukhiqizwa;
• P _VI - Non-yokukhiqiza izindleko;
• _RK - izindleko kokuthengisa;
• Mayelana _NP - imikhiqizo ezinganeni.

B) Njengoba sazi inani imikhiqizo adayiswa (O _RP), kungatholakala izindleko iyunithi nto. Ukuze wenze lokhu, bahlukanise izindleko wawuqeda wonke lo mqulu at (inombolo Target 1):

With _U = C _RP: Oh _RP.

B) Izinkomba isihlobo (Lwemisebenzi № 2) okusetshenziselwa izinjongo kohlaziyo:

Norm inzuzo abekelwe emaceleni _(N-MP), elibonisa ubuhlobo variable kanye nezindleko fixed ngesikhathi isitshalo, kulinganiselwa by ifomula:

_MP = H (P _M / C) '100% lapho

• N _M - umnikelo wekhasi;
• B - Imali engenayo kusuka yokuthengisa kwezimpahla.

I Coefficient izindleko izimpahla ithengiswe (libhekisela izindleko yokusebenza) ikhombisa isabelo izindleko izimali abuye ahlole izizathu zaleso ukwehla imali etholakale ngokudayiswa kwezimpahla, lokhu kubizwa nge ifomula:

_RPC = K _(RP C / B) '100%.

Nenzuzo embundwini (noma ukukhiqizwa Breakeven) sikhombisa lokho ngezinga izindleko zokukhiqiza ihlawulelwa, ke ibalwa kanje:

TB = _POST P / (L - R _PER.ED) lapho

• TB - ukuphula-ngisho iphuzu;
• P _POST - izindleko unomphela lonke ivolumu ukukhiqizwa;
• P _PER.ED - izindleko variable iyunithi okukhipha ngayinye;
• C - intengo izimpahla.

inombolo Umsebenti 1 ku kwencazelo senani ukukhiqizwa kwezimpahla

Bala inani ukukhiqizwa izindleko ilitha juice. Ukuze ukubala kufanele usebenzise idatha elandelayo.

1. Izindleko okuqondile, THS deda..:

• impahla (CONCENTRATE) - 2500
• umsebenzi - 70.

2. Izindleko Okuza zokukhiqiza, THS. Deda. - 2600.

3. juice ukugxilisa ingqondo yasetshenziswa ngesikhathi sokubika, ayizinkulungwane amalitha -. 130.

4. Ubuciko ukukhiqizwa juice ukugxilisa ingqondo kuhilela ukulahlekelwa engafika ku-3%, ne Ingxenye CONCENTRATE esingeqile 20% e-product yakho yokugcina.

izixazululo ukuhambisa:

1. Ngamafuphi yokuhlangabezana nazo zonke izindleko, sithola izindleko yokuthengisa, THS Hlikihla..:

2500 + 70 + 2600 = 5170.

2. Thola ivolumu ijusi osuphelile nomusa ukulahleka inqubo, ayizinkulungwane amalitha .:

130,0 - 126.1 = 3%

126.1 * 100% / 20% = 630,5.

3. Bala izindleko ukukhiqizwa ilitha juice, deda.:

5170 / 630,5 = 8,2.

inombolo Umsebenti 2 kwi ekubalweni Breakeven iphuzu, inzuzo engenayo kanye nezindleko yokusebenza

Ithebula elilandelayo presents idatha on ukuthuthukisa inzuzo wamabhizinisi ngazinye, THS. Deda. Phakathi nenkathi yokubika, ivolumu yokuthengisa zaba amayunithi 400.

izinkomba	kuphela	iyunithi ngayinye
ngenzuzo	200000	500
izindleko variable	120000	300
inzuzo abekelwe emaceleni	80000	200
izindleko fixed	70000
inzuzo	10000

Ngayinye iyunithi ezengeziwe kwezimpahla ithengiswe inzuzo wekhasi yenu kuyovumelana kancane kancane nezindleko fixed. Uma omunye iyunithi umkhiqizo luyasetshenziswa, unomphela izindleko imali ruble 200. kanye nenani izinkulungwane 69,8. ukukuthinta. .., njll Ukuze ukumboza ngokugcwele izindleko fixed kanye ukufinyelela ikhefu-ngisho iphuzu, ibhizinisi kufanele asebenzise 350 amayunithi esekelwe idatha wokubalisa: 70000 / (500 - 300).

Ukuze sithole izindleko kokusebenzisa izindleko egcwele yokuthengisa, ifomula ukubala simi ngale ndlela: (120.000 + 70.000) * 100% / 200,000 = 95%.

Norm inzuzo wekhasi ka 40% sokubalwa: 80000 * 100% / 200,000 = 40%. Kubonisa ukuthi ukushintsha margin inzuzo lapho beshintsha imali engenayo, njengezinga lokukhula yemali engenayo 1 ruble kuzoholela ukwanda inzuzo ka-40 amasenti ngesimo izindleko ezifanayo isilungisiwe.

Ikhono ukubala izindleko zokukhiqiza, ziyahlukahluka imali kanye nezindleko imisebenzi, ukuhlaziya isimo somnotho nganoma isiphi isikhathi kunoma iyiphi idatha cross-Sectional kuyisihluthulelo yempumelelo ibhizinisi.