Kangakanani ukubala izindleko amasevisi: isibonelo sokubala. Intengo izindleko amasevisi

Intengo izindleko kuyinto kuyinkomba ebaluleke ngesimo imali sibonakalisa izindleko langempela zokukhiqiza okukhipha, ukunikela kanye nokusentshenziswa kwe umphumela wokugcina. Njengoba izindleko ingabalwa unit price. Kumiswa nkomba endaweni ukukhiqizwa ngokukhethekile futhi ibonisa indlela osebenzisa ngayo imali umuntu, izimo zobuchwepheshe. Kukhona izibalo imfucuza isampula for igatsha ngalinye. Intengo izindleko amasevisi kuzovumela okuvelayo esinembile ukubaluleka inkomba ukuhlolwa kwezomnotho esebenza, ekutholeni inzuzo.

izindleko inkomba wokwehla bekuhlela ne izindleko

Ukuze sandise kwenkululeko ukukhiqizwa, ukwandisa izinkokhelo abasebenzi zobunjiniyela futhi abasebenzi kubaluleke kakhulu ukuba afeze ukonga izindleko. Imiphumela iba yinhlanganisela yokukhandleka ukunciphisa okuphawulekayo izindleko zokukhiqiza, othinta ukwanda imali ukwandisa umthamo ukukhiqizwa futhi sandise inhlalakahle abasebenzi.

Kuyinto engenakwenzeka overestimate indima ezimali, odala esikhathini esithile ekubalweni umkhiqizo. Indlela ekhethekile kokubala izindleko amasevisi kuzovumela isikhathi anakekele ukwethulwa izinyathelo ezifanele zinciphise izindleko zokukhiqiza, ukukhomba ukusetshenziswa nokungabi okungalungile kwemithombo yezinto.

izinhlobo izindleko

Ekusebentiseni bekuhlela ne ekufezeni izindleko-inzuzo ukuhlaziywa endabeni izinhlobo ezahlukene imikhiqizo ukuphela noma amasevisi esetshenziswa izindleko ulinganisela athi:

• ngendlela engavamile;
• zokulawula;
• langempela.

Target ibalwa ngesisekelo amavolumu esivezwa ukukhiqizwa, kuyilapho isicelo iziqondiso kwezomnotho. Imithethonqubo kuhlelwe, uma thina kubalwa izindleko izinkonzo ibhizinisi, ikhumbula inani lesikhathi esizayo ukubaluleka umngcele izindleko zokukhiqiza izinhlobo ezahlukene imikhiqizo.

sibalo normative etholakale lapho izindlela ukubala izindleko izinkonzo ngesikhathi womshini izimpahla zihlanganisa isicelo esiyisibopho iziqondiso singasebenzi nganoma ibhizinisi elithile, evunywe ukuphathwa izilinganiso. Imithetho ukubala asetshenziswe ukusetshenziswa of izinto zokusetshenziswa kanye ekutholweni inkokhelo senzeka uma kucatshangelwa amanani esungulwe imisebenzi ngabanye.

izinkomba yokubika yangempela ezikhonjwe ngesisekelo accounting ulwazi ngemuva kokuphela kwesikhathi sokubika futhi ekupheleni umjikelezo zokukhiqiza, njengoba kuchazwe isibonelo sokubala. Intengo izindleko amasevisi kuhlanganisa imali langempela ngesikhathi kukhishwa izimpahla noma umsebenzi owawenziwa. Kuyinto lokhu uhlobo izindleko luyisisekelo ofeza kwezomnotho audit, uhlela ukuba nezikhawu ezimfushane noma eside esizayo ukukhiqizwa.

ukubala

Ngaphansi ukubala ibhekisela ekuhlobaneni izindlela ezikhethiwe nezindlela ukubala izindleko iyunithi izimpahla, amasevisi noma imisebenzi. Ukubala kuyinto ekubalweni izindleko amasevisi. Isibonelo ke yenziwe yaba khona ukuze abonise indlela ukuthola intengo eziningi ezizimele ezimali izinhlangano. Ukubala kwenziwa zibiza malini zonke izingxenye ezimali jikelele ngesikhathi inkampani.

Ukubalwa nokwenza isendlalelo sokubala intengo iyunithi umkhiqizo ngamunye, ikhumbula izindleko zokukhiqiza yayo. ibhizinisi ngasinye, ngokusekelwe imininingwane ukukhiqizwa, iyunithi iyanithobela ukubala. Kungaba 1 iyunithi, 1 imitha, ngezinye izikhathi iyunithi wathola amashumi noma amakhulu izingcezu, uma akhiqizwa umjikelezo owodwa.

Izinhlobo ukubala Izihloko

Ngo ukubala yonke ibonisa ukukhiqizwa ngokukhethekile, kodwa evamile kuzo zonke izimo kukhona izihloko ezithile, okuyinto sinquma izindleko izinkonzo ezihlukahlukene:

• izinto, izinto zokusetshenziswa, izingxenye ingxenye, iziqobosho;
• amafutha kanye namandla asetshenziswa ukusebenza umjikelezo umsebenzi;
• usayizi amaholo alabo abaqashwe yokukhiqiza;
• intela amaholo abo abasebenzi zokukhiqiza;
• izindleko ekuhleleni ukukhiqizwa Imininingwane;
• nezinye izindleko okukhipha;
• imfucuza yangasese kanye nezohwebo.

ukubala into

Ngosizo ukubala kunqunywa inani lensizakalo, njengoba isibonelo ukubala. Izindleko amasevisi ibalwa okusekelwe intengo langempela ekhethiwe umkhiqizo yokukhiqiza. Kulesi simo akuxhomekile nje kuphela esimweni amanani yokugcina izimpahla, kodwa futhi ungakwazi ukukhokhela izindleko sokuqala, imijikelezo Lesisemkhatsini, kanye isigaba zobuchwepheshe.

Kwezinye izimo, le into ukubala esenziwe ibhizinisi emazingeni ahlukahlukeneko wendlela ukukhiqizwa, wenza eminyangweni ehlukahlukene nokuhlukana, noma umsebenzi eseqedile, amasevisi, izimpahla.

Izingxenye Amaphepha ezimali

Ukubala izindleko amasevisi, okuyinto isibonelo kwezinye izindawo aboniswe ngezansi, kuhlanganisa ethize izinto idatha yentengo:

• Izimpahla kanye nezitolo inkonzo Umsebenzi elisetshenziswa izidingo main ukukhiqiza.
• ESigabeni leSisemkhatsini semifinished Izingxenye eziyisisekelo elisetshenziswa wokwenziwa kweengaba zokugcina ekukhiqizeni.
• Imikhiqizo zeminyango ngabanye ukunquma imiphumela kwezomnotho.
• Khipha imikhiqizo party, izimo ezithize noma umkhawulo wesikhathi.
• Amayunithi imikhiqizo Semi-siphelile kudayiselwa namanye amabhizinisi.
• Amayunithi kwezimpahla eseqedile labetibambile ukudayiswa emakethe.

Ukushayela ukubala kwakhiwa

Kususelwa isikimu ezivamile ezilandelwayo ukubala, faka idatha ku-spreadsheet. Ngokusho lokhu ukuze, abale izindleko izinkonzo. Isibonelo - Excel - Uhlelo yokukhokha ngomshini ukuthi ngokuphelele ukuhanjwa ukuzimisela lempahla.

ukukhiqizwa udoti Buyisela ngezimali ubhekwa inzalo isamba izimpahla ezisetshenziselwa kanye nabavoti. Inombolo kunqunywa amaphesenti zibheke kwezomnotho zokukhiqiza in the izinkathi odlule. Ukuze uthole ukuthi inani amacala ekukhokhweni amaholo ezengeziwe, thatha pay eyisisekelo futhi abale iphesenti (at iholo ruble ezingaphezu kuka-200 eziyinkulungwane usayizi oyifunayo buzoba buncane 10% kwangu-200 000 - ngizolivusa lemali kufika ku-15%).

Lapho kubalwa amacala emholweni ungafaki ezengeziwe 10%, yethulwa ngo 2015. Kufaka 30% wemali Imininingwane eyisisekelo nokuningi. Ukugcina imishini ukukhiqizwa okukhulunywa ngalo inani 5% of the amaholo eziyisisekelo. Usayizi overheads kuyinto 9% komholo. Okuza izindleko izibalo ukuthatha in inani 18% lemali (25% iholo eyisisekelo futhi 75% ngaphezulu).

Ukukhiqizwa izindleko esibaliwe isizumbulu izindleko ngenhla futhi amacala, emalini kuphela ubukhulu wabuyela nokugcinwa kukadoti.

izindleko Non-ukukhiqizwa okukhulunywa ngalo inani 3% we izindleko zokukhiqiza. Okwenezela kule izindleko izindleko etholakala izindleko amasevisi. ifomula ukubala luyobe lungaphelele uma njengenkulumo engenayo, kuchazwa njengendlela amaphesenti Kubiza. Ukuze ukubala amanani wholesale yenzuzo kwabakhiqizi ezigoqwe kahle izindleko egcwele VAT kwanqunywa kusukela sibalo okuholela.

Ukubala izindleko kwemisebenzi yezokuthutha

Ukuze ngokunenzuzo ukusizakala izinkonzo enkampanini ethutha noma ifemu, inkampani-umqashi kudingeka ube ulwazi mayelana izindleko ihora yokupaka indlela.

Lokhu kulinganisela ekugcineni enquma izindleko amasevisi. Ifomula ukubala uyakucabangela nalezi zidingo ezilandelayo:

• izindleko zokuhamba uma usetha phezu balance sheet;
• usayizi izabelo ngalo mshini cushioning;
• izindleko ukulungiswa okuhleliwe kanye unscheduled, ukugcinwa kanye enifeza ukuhlola;
• izindleko amafutha kanye yezihlanganisi izinto;
• inkokhelo umshayeli noma umshayeli ubheke izinhlinzeko zoMthetho ezibanjwayo;
• usayizi phezulu.

Isibonelo kubalwa inani-ihora omunye umshini yiwona

amahora Ngaphezu kwalokho kubalwa yokupaka izindleko futhi isibonelo sokubala. Intengo izindleko amasevisi ichazwa kanje:

• . Izindleko sokuqala crane - 9.9 mln ukukuthinta;.
• inkathi yokusetshenziswa - izinyanga 59;
• inombolo isilinganiso samahora ngenyanga ukusebenza - 164;
• ogunyaziwe yesondlo nezindleko isilinganiso - 20%;
• yokubasela izimoto 1 ihora - 13.9 l;
• tariff izinga ekukhokhweni umsebenzi - 145 ruble ngehora;
• intengo 1 ilitha kaphethiloli kanye zokugcoba - 35.0 deda.
• 100 kuyinsakavukela izinto - igrisi 2.1L;
• Intengo amafutha - ruble 155,6.
• izindleko phezulu - 90% yesikhwama iholo.

Kubalwa izindleko fuel kanye zokugcoba nalezo zindinganiso namanani, wanezela lemali yokukhokha ngezilinganiso nokutholakala overheads. Isamba okuholela lihlukaniswe by amahora wasebenza ukucacisa izindleko amahora yokupaka.

ukubala lesilinganisiwe isevisi okugeza

Bala izindleko izinkonzo in the okugeza isibonelo, omunye isikhungo lapho abekwa izivakashi 45. Ukufika kuhlelwe amakhasimende ngoba ngonyaka ibalwa isibalo sabantu 5600. izindleko Direct zihlanganisa iholo ruble 825.200, futhi accrual phezu Isikhwama isinxephezelo - 249 000, ngoba ingqikithi 1.074.200.

Ukubunjwa okugeza esitolo izindleko

Ukuze anqume inani izindleko ezengeziwe for yamukelwa umnyango yesondlo (e-ruble ayizigidi):

• fuel (uwoyela fuel) 1100;
• amanzi 17.5;
• ugesi, kubangele 119,4;
• nokukhokhwa indle ngu 15.2;
• ukugijima izindleko jikelele 101,2;
• Ukuvikelwa zabasebenzi izinyathelo - 14.2.

Isamba kuyinto ruble 1.367.500.

Lena anolaka ekubalweni izindleko amasevisi. Isibonelo ukubala ukuqhubeka ukuthi izindleko eqondile esitolo tente, futhi kuvela nokungena kwezimali sesondlo okugeza ngonyaka - ruble 2.441.700. Cishe isikimu enjalo sinquma izindleko amasevisi izinwele, isibonelo esakhiwa izinto ezifanayo kwezindleko, njengoba i-zokugeza.

Izindleko prime amasevisi ezikhungweni zezempilo

Ubuchwepheshe lapho sinquma izindleko zokwelashwa, isibonelo ukwelashwa elula emtholampilo sinenkonzo yokunakekela iziguli emakhaya unikezwa ngezansi. Ukuze wenze lokhu, sebenzisa ejwayelekile esungulwe imiqondo, okuyilezi: kokwenza inqubo, inani abasebenzi bezempilo, izimfanelo zabo, izindleko ezithwalwa Eminye yemithi kunesidingo. Intengo izindleko isevisi elula emkhakheni wezokwelapha kunqunywa ngokungeza:

• amaholo umsebenzi wezempilo ezibangelwa inqubo olulodwa;
• intela icala ngalolo lemali;
• izindleko ngqo ukuhlinzekwa kwezinsizakalo (izidakamizwa yokusungula, amabhandishi);
• Amanani etholwe emkhathini wezulu, ithi ibalwa izindlela sivunyiwe.

Ukuze enze ekubalweni izindleko zokwelashwa ngesibonelo ukwelashwa eziyinkimbinkimbi, kubalulekile ukugcina ngendlela ethile. Inani lokuqala ungeze etholwe izinqubo ezilula ayingxenye ukwelashwa eziyinkimbinkimbi, futhi ngayinye kuwo esingadala ukubala ehlukile.

Definition of iqoqo izindleko ibalwa njengoba kunjalo siphelile yokwelashwa. Ukuze izibhedlela umile kulokhu eseqedile nesineke belashwa. Iziguli izindawo nasemitholampilo izinkonzo ezehlukene (ukuhlolwa, ukwelashwa, ukubhucungwa, inkambo imijovo, Physiotherapy nokunye ukuhlolwa.).

Ngezinye izikhathi kudingeka ukubala izindleko lahlukene amasevisi, okuhlanganisa eziningi izinqubo eziyinkimbinkimbi futhi elula. Kulokhu, acabangele lapho kubalwa izindleko zokuletha ngalunye ngokuhlukile, bese ukukhiqiza kwalokho yabo.

Ekuphetheni, kufanele kusho ukuthi ukubala izindleko amasevisi wanoma yiziphi ejensi noma ukukhiqizwa inkampani ukubalwa kwezimali esiyisibopho ezimali ochwepheshe. Mayelana nokwanda noma ukwehla enanini emakethe izinto, ukushintsha oda intela kwabasebenzi noma izimo ukubala kufanele acabangele idatha entsha. Lokhu kwenzelwa ukuqinisekisa ukuthi inkampani uye wakwazi ukuchaza ngokucacile inzuzo yomsebenzi wabo, kanye namakhasimende noma amakhasimende ithole Inani elilingene ngokwezimboni ezihlinzekayo noma ethengwayo.