BDR - ndichiyani? Planning angasamalire ndalama mu MDD: momwe bwino kuganizira ndalama

Aliyense ogwira ayenera mwakhama ntchito chida ichi kasamalidwe monga Bajeti ndalama ndi ndalama (hereinafter - BDR). Ndi chiyani icho? Yesetsani kumvetsa nkhani imeneyi.

matanthauzo zoyambirira

Aliyense chilli malonda ali khalidwe yake BDR dongosolo, kutengera kusankha kwa strategy mapulani chuma, komanso zolinga. Choncho, ndi kumasulira MDD, ndichiyani ndi cholinga chake, tiyenera kuona kuti monga umisiri wa utsogoleri mu gulu lirilonse kuti chipilala chojambulidwa kukwaniritsa zolinga zawo ndi angagwiritsire ntchito zipangizo.

Ndondomeko ndi wasenza kampani wonse ndi mayunitsi payekha. Kukafola ndalama bajeti ndalama ndi ndondomeko ya ntchito, mgwirizano kudutsa mayunitsi onse malonda, chomwe chili ndalama osiyana ndi wofanana ndi otaya mudziwe kusankha njira kasamalidwe m'munda wa mapulani ndalama. bajeti Izi tikambirana mfundo za okwana makonzedwe ndalama ndi ndalama utuluke. Motero, mafunso ngati BDR - ndiko kuti, akhoza adati izi ndi zotsatira za zokambirana ambiri ndi zochita m'tsogolo za tsogolo la kampaniyo, zomwe zimalimbikitsa imayenera ntchito ndalama kasamalidwe ake.

kuwerengetsera The zimagwiridwa pa mapangidwe bajeti, mpata ndi zonse kudziwa kuchuluka kwa ndalama zofunikira mwasankhazo watenga. Pankhaniyi tikulankhula mapangidwe Zofika deta gwero njira (mwachitsanzo, anabwereka kapena mwini).

Iganizireni mphamvu ya BDR

Kodi mfundo imeneyi ndi momwe angathe kuyeza, likhoza adzaweruzidwa kale paniruemom nthawi. Choncho, mmene zimaonekera mlingo wa kusinthasintha kwa gulu bizinesi, chifukwa cha moyang'ana m'tsogolo za zotsatira za ntchito zaboma, mmene zimadalira bajeti chitukuko. mapulani Financial ndi Bajeti kumafuna kudziŵa zoikamo zofunikira aliyense malangizo a ntchito za nkhaniyi, komanso mawerengedwe mwa njira zosiyanasiyana ndi kukonzekera mmene kusintha n'zotheka chilengedwe mkati ndi kunja.

ntchito bajeti

ntchitozo zimadalira gawo mapangidwe MDD ndi kukhazikitsa. Kumayambiriro nyengo malipoti, chikalata ndalama dongosolo la malonda, ndalama ndi zinthu zina ndalama mu chaka chikubwerachi. Pakutha nyengo malipoti, iye kale atenge mbali ya appraiser (mita), umene n'zotheka kuyerekeza ndi yeniyeni mipherezero kusintha wotsatira ku ntchito ya kampani.

CFB ndi BDR ntchito zofanana ndipo akhoza umaimiridwa ndi mndandanda zotsatirazi:

• Analytics (strategy kudzudzulidwa, rethinking maganizo, zolinga zatsopano ndi kusanthula njira zina);
• mapulani ndalama;
• Nkhani za chuma (muyenera kuganizira ndi kuganizira zochita kale anachita mu nthawi yapita kupanga zosankha zabwino m'tsogolo);
• ulamuliro chuma (Poyerekeza ntchito ndi zotsatira analandira chizindikiritso cha zofooka ndi mphamvu);
• angalimbikitsire (chiweruzo anapanga dongosolo chigamulo pa mlandu wa cholakwa cha ntchito zake, ndipo pamene Kukwezeleza ndi overfulfillment izo);
• kugwirizana;
• kulankhulana (mipherezero mgwirizano wa zigawo structural la ogwira ntchito, kupeza kukondera ndi kuphatikiza a udindo uwu kapena kuti mfundo dongosolo).

Yerekezerani BCF ndi BDR

BDR (bajeti ya ndalama ndi ndalama), komanso CFB (ndalama otaya bajeti) - waukulu zikalata ndalama kuti Muziipereka Mwachitsanzo, mabungwe banki kupeza ngongole. Komabe, pakati pa awiri pali kusiyana:

• CFB amagwiritsa ntchito njira ndalama, ndi BDR - accrual maziko;
• MDD akukonza phindu ukonde, ndipo ntchito CFB anakonza utuluke ndalama ;
• MDD kumaonekera zinthu digito popanda misonkho mozungulira monga VAT ndi excise ntchito, ndipo CFB zizindikiro onse zafotokozeredwa view misonkho awa;
• Mapale awiri asemphana mu dongosolo: mu MDD ndi nkhani zokhudzana depreciation ndi revaluation, ndi BDS pali nkhani polandirira msonkho ndi kubweranso kwa ndalama anabwereka;
• ndipo, ndithudi, kusiyana poika zikalata izi: BDR amapereka mawerengedwe a anakonza ndalama, profitability, ndalama ndi phindu, ndipo CFB kufunika kuwunika otaya ndalama pa dzanja ndipo panopa nkhani za kumalo a ntchito.

Magawo waukulu Bajeti ya kumalo a ntchito

Gawo loyamba ndi mapangidwe dongosolo la zachuma ndi cholinga chake kukhala chitsanzo chabwino ngati eg, zomwe zingachititse kuti kuphedwa kwa udindo bajeti ndi ulamuliro wa chiyambi cha revenues ndalama pamene anatenga.

Chinthu chachiwiri ndi mapangidwe nyumba ndi ndalama limanenedwa ngati ambiri kaphatikizidwe chiwembu chilli kasamalidwe bajeti. Pa nthawi imeneyi, mwapadera oyenera zolowa bajeti ya kumalo a ntchito.

Malinga ndi zotsatira za gawo lachitatu ndi mapangidwe mlandu ndi mfundo ndalama kumalo a ntchito. Mu mawu ena, amalenga malamulo a mlandu, ntchito ndi kupanga mlandu ndi nkhani zoletsa womulera pokonza bajeti ndi kuyan'anila kukhazikitsa.

Mbali chachinayi ikukhudza chitukuko cha dongosolo ndi ndondomeko polojekiti, mapulani ndi kusanthula mu mwambo - zifukwa linalephera.

Ndipo potsiriza, gawo lachisanu chikugwirizana kale kwa oyamba mwachindunji a dongosolo Bajeti. Zikuphatikizapo ntchito kuti imakhudzana ndi yokonza ndondomeko ya zachuma ndi ntchito kwa nthawi kubwera, kuchititsa kusanthula zogwirizana zotsatira zomwe zambiri kusintha kwa ndalama. Chifukwa cha zimenezi, ayenera kukhala ndalama sfomirovany ndi ndalama kumalo a ntchito zazikulu chofunika.

Atatu njira kuti ndondomeko Bajeti

Mabuku ano, pali njira zitatu zimene anapanga Nkhani BDR:

• "Pansi-mmwamba";
• "Top-pansi";
• pamodzi.

Njira yoyamba ntchito makampani akuluakulu, imene atsogoleri a magulu structural a mbali ya bajeti ya m'madipatimenti kapena zigawo, amene zina kuchepetsedwa mu ndondomeko ya shopu kapena chomera lonse. Choyambilira gulu la bajeti ndi kugwirizana pa pakati Ngopambana ntchito ndi kasamalidwe mkulu wa kampani.

CHITSANZO BDR njira yachiwiri limasonyeza kuti ndondomeko Bajeti ikuchitika ndi kasamalidwe pamwamba, ndi mayunitsi kasamalidwe wosanjikiza m'munsi asang'ambe nawo.

Njira yachitatu ndi oyenera kwambiri ndipo kumathandiza kupewa zotsatira zoipa ikuyandikira yapita awiri.

Bajeti Ubwino

Ngati chodabwitsa kwa ndalama, Bajeti ali mbali zonse zabwino ndi zoipa. ubwino monga:

• Kumalimbikitsa maganizo abwino ndi zolinga gulu;
• imayang'anira ntchito ya gulu lonse;
• kudzera kusanthula nthaŵi zonse anali kuchititsa amalola kusintha bajeti pa nthawi;
• Ndi chida kuyerekeza zotsatira makonzedwe ndi enieni.

zolakwa Bajeti

Mwa zolakwa zikuluzikulu za zotsatirazi ziyenera utoto

• kusiyana kwa maganizo kwa ndalama ya anthu osiyana;
• kukwera mtengo ndi kuvuta ndondomeko Bajeti;
• kusowa chilimbikitso cha bajeti ngati si anabweretsa chidziwitso cha ogwira ntchito onse.