Kungani bagcwalise isenzo yokubhala-off izinto?

Zonke izinkampani zuza, ukuza ishede, bese ukuchitha izinto izidingo ezehlukene. Kulokhu, imibhalo efanele zikhishwa:

1. Uma ishede ehlelekile okukhishwa izinto division ngoba ukukhishwa semisebenzi namasevisi wenza umkhawulo-kocingo ikhadi. Ezinjalo njengoba usimende noma izitini ngesikhathi kwakhiwa khona ngamabhlogo, ufulawa noma ushukela kule workshop Culinary.

Bagcwalisa inyanga, e amakhophi amabili, eyodwa uhlala isitokwe, kanti owesibili - ngesikhathi umuntu ezibonakalayo wemfanelo emnyangweni noma kokwehlukaniswa phakathi ibhizinisi. Ekupheleni kwenyanga ikhadi udluliselwa accountant ukuhlela nokulahla izinto.

2. Uma izinto okukhishwa Imali yesikhathi esisodwa, yabe isikhipha ukufunwa ukukhululwa kwe izinto noma invoyisi. Ngokwesibonelo: izingxenye ezisele e workshop, e zokubhala ehhovisi.

Lapho kukhona bhala-off izinto, accountant kwenza wiring ohlelweni, ekhomba Ikhredithi akhawunti 10 (izinto), ne-debit - izindleko akhawunti:

• izindleko zokuphatha ehhovisi
• ku ukukhiqizwa oyinhloko (20) kuya isitolo lapho imikhiqizo ekhiqizwa ibhizinisi
• ukusekela ukukhiqizwa (23) e iyunithi, okuyinto kwenziwa umsebenzi owengeziwe
• lapho ukusweleka zikhonjwe yokusungula
• esekelwe bazilahla izenzo e Izitolo okudayisa
• lapho wenza markdowns ukuhweba, ukuncipha kokuba umhlala

Mthetho sokwesulwa izinto uveza iqiniso zokuchithwa kwemfucumfucu ekhiqizwa, esihlelwe ngomumo ngesisekelo imibhalo eyinhloko futhi wasayinwa Commission. Ukusetshenziswa ezimali impahla ufunyenwe ngezimali. Kodwa ibhizinisi, beze ngamaqoqo abahlukene ngezikhathi ezehlukene hhayi ngentengo efanayo. Ngakho-ke, kukhona izindlela eziningana ukwaba zabo:

1. kwesamba isilinganiso izindleko indlela - avame ukusetshenziswa practice. Ukuze wenze lokhu, cabangela izindleko isamba impahla amukele ishede kanye inani lawo. Khona-ke kubalwa ngokwesilinganiso iyunithi ukubaluleka, okuyinto siphindwe ngesibalo materials kulahliwe.

2. FIFO indlela, lapho kwasekuqaleni ukubhala off batch lokuqala izinto, khona-ke olandelayo, ngenkathi ifika ishede.

3. LIFO indlela lapho ekuqaleni basola batch yakamuva impahla, bese ukungena yabo kuqala. Lonke inani bhala-offs njengoba ingaphezulu kuka izindlela odlule. Le ndlela ibizwa kuyaqabukela esetshenziswa, ezifana e wokwakha.

4. Indlela ukuhlonza, esetshenziswa ngisho kancane kaningi, ngoba isikhathi esiningi. It kusebenza uma bhala-off izinto, ezifana lamatshe aligugu ubucwebe esitolo, imikhiqizo okukhethekile ephezulu studios-oda angawodwana. Bhala-off Kwenziwa izindleko iyunithi indaba, ngoba ingubo ngalinye etholwe ikhophi eyodwa, namatshe ayigugu babe value abo futhi isici kwengoma.

Lapho kokuqeda isitifiketi sokwesulwa izinto abonisa isibalo saso, usuku, igama izinto, iyunithi, ubungako besikhathi intengo, inani sokulondoloza, futhi isizathu ukwesulwa izindleko izindleko. Esayina izenzo ikhomishana ezintathu, okubonisa isikhundla negama. Kusolakala isenzo umqondisi sanyathela. Mthetho sokwesulwa izibonakaliso impahla kanye nomuntu ophethe, kodwa ilungu le khomishana, yena abe engasekho.

Amarekhodi ezimali wiring: D (i-akhawunti izindleko), K (bill of materials).

Ukwakhiwa umphathi isikhungo ngasinye noma induna ngokuhamba unyaka imibhalo yephrojekthi, nezilinganiso kabusha futhi ukunwetshwa into ukufakwa entsha noma ukwakhiwa. Ifomu 29 (bhala-off izinto) ikhombisa izindleko langempela of ukwakhiwa kanye ekukhiqizeni amazinga.

Ngaphambi kokwakhiwa Vet inhlangano igcwalisa engxenyeni yokuqala ka ifomu 29 nge inkomba wemithetho izinto ezidingekayo, futhi unogada ubhala emqulwini efanayo umsebenzi owawenziwa. Eyesibili kwesigaba induna ibonisa izindleko langempela okubalulekile ukwakhiwa bese ucatsanisa tintfo nabo namazinga ukukhiqizwa.

Ngesikhathi kwakhiwa futhi ukufakwa usebenza uSuperintendent balandise ukusetshenziswa langempela ngezinto zokwakha kanye overruns izindleko njalo ngenyanga, kanye nezizathu ku-Memorandum ochazayo.

Embikweni wakhe, usinikeza inyanga ngayinye emnyangweni zokubala Vet. Ngemva yokuqinisekisa nokugunyaza yinhloko ukwakhiwa, unogada wabuya ifomu uligcwalise enyangeni elandelayo. Isisekelo ekugcwaliseni amafomu 29 kukhona imibhalo eyinhloko accounting: izikweletu of lading, ukuma COP-6, okuyinto igcina amarekhodi umsebenzi owawenziwa, iziqondiso zendawo jikelele kulethwe izinto zokwakha ukusetshenziswa.

Izinkampani zokwakha bhala-off izinto inezici ezithile. Khetha ikhadi ukuthi ikhishwa e amakhophi amathathu, inokwaziswa mayelana nenani izinto ezidingekayo, izinto ezitholwe phezu kanye nezinkambiso okuhleliwe. Ulwazi uboniswa njalo ngenyanga futhi ubonise lonke konyaka ngenxa uhlobo impahla (isihlabathi, ukhonkolo, ezintweni zokwakha uphahla) ngamunye futhi for uhlobo ngalunye imisebenzi (kokuqeda imisebenzi, imisebenzi yobunjiniyela) ngokwehlukile.

Ukuhlaziya ikhadi ukukha, imibiko impahla, ifomu 29, umklamo kanye ukulinganisela imibhalo, TVE futhi ndawonye lokulandisa ukwesulwa ekulungiseleleni izenzo obhalisele amalungu Commission futhi avuma umongameli wokuqala enkampanini yokwakha.