Centralized mlandu: kapangidwe gulu, ntchito mfundo

Malinga ndi lamulo applicable, mutu wa bajeti ya ogwira ntchito ali ndi ufulu wosankha njira za akawunti, kuphatikizapo potumiza mlandu uwu centralized. Waukulu normative zochita malamulo ntchito imeneyi, zinthu NC, BC, ndi Chilamulo Federal №129. Tiganizire moposera mmene nkhani centralized.

normative m'munsi

Mu Art. 162 BC anapeza kuti mphamvu za bajeti wolandira ikuphatikiza osiyana kusunga kaundula kapena kulanda zinthu mu Dipatimenti ya mlandu centralized. Zimenezi amapereka ndi N. 2 tbsp. 6 Chilamulo Federal №129. Mwachibadwa, zikunenedwa kuti atsogoleri akhoza kugwiritsa kulanda mphamvu pa maziko contractual. Ndi N. 5, Art. 321,1 malipoti Tax ndi centralized mlandu, ngati ndalama ogwira amanyamula bizinesi. Komanso chimadzaza atchedwe misonkho. Chikalatachi anachitira ndi dipatimenti IRS pa bajeti ya malo a ntchito.

mlandu centralized

Izo ziyenera kuti panopa ntchito malamulo malamulo nkhani yochitira malipoti, osati kumakhudzanso ntchito zokakamiza. Choncho, mitala, kawirikawiri amakhala ndi mavuto a mwachindunji ndi ntchito zawo ndi chiphasochi. Centralized mlandu amachita monga gulu lapadera. Pa siteji koyamba mabungwe amenewa popangidwa ndi akuluakulu boma m'dera - olamulira a revenues bajeti. Panopa centralized mlandu - ndi zimakhalanso palokha malamulo chilli. Iwo ali chuma chake, kusindikiza mitundu. Kugwira ntchito yake dipatimenti amagwiritsa mapulogalamu apadera mlandu ( "Business Park",. "1C: mlandu bajeti mabungwe", ndi zina zotero).

malamulo Documents

Machitidwe waukulu malinga ndi amene anapanga bungwe dongosolo la mlandu wa protrude malemba makampani komanso kutaya mutu actuator thupi la nkhani kapena MO. Komanso chikalata zikalata wamba zonse ntchito zokakamiza. nkhani yokha awo centralized mlandu wa mabungwe oyang'anira tauni kapena mabungwe ang'onoang'ono boma akumeneko bajeti. Izi malamulo ndi:

1. Malangizo ndi malamulo pa mutu.
2. Labor malamulo.
3. Onse pangano.
4. Malamulo mabonasi.
5. Order pa mfundo zachuma.
6. Lamulo pa makonzedwe a zothandizira amalipiritsa.

ntchito

Cholinga chachikulu cha m'banja amachita kusunga mbiri pa zinthu payekha mayunitsi Tikaganizira za thupi m'madipatimenti osiyanasiyana (bajeti, boma). Centralized mlandu amachita nawo pa maziko a pangano. Kupeza mabizinezi ake payekha mwa mphamvu za m'madipatimenti m'makalata. Planning ndi mlandu wa bajeti ndalama, komanso ndalama analandira pamene bizinesi ikuchitika pa nkhani ya mabungwe. ndalama ndalama anachita limodzi L / s kwa mwachidule wokha. Ndi centralized mlandu. Ntchito ya wagawo ndi kuchitira kukhazikitsa Bajeti, kulamulira kuwerengetsera boma, kuteteza chuma ndi ndalama. Iwo amaonetsetsa kuti ntchito ndalama ndi akulimbana wa zachuma kuonetsetsa kukonzekera yake Nkhani pachaka ndi nthawi. Ndipotu, gulu zipangizo zonse ntchito zofunika mlandu mu kumalo a ntchito.

atsogoleri ufulu

Unit mitu, kupereka mlandu ntchito bajeti ndi mabizinezi ena departmental udindo mayunitsi ndalama. Pa atsogoleri yomweyo:

1. Lowani chakudya mgwirizano.
2. Landirani patsogolo pa zofuna za chuma ndi zina, kapena kulola issuance awo antchito awo malinga ndi malamulo okhazikika mu dongosolo.
3. Pomaliza zimenezi ntchito.
4. Perekani chilolezo kwa ndalama za makonzedwe anapanga mu bajeti.
5. Ntchito mfundo chakudya anakhazikitsa, zipangizo komanso mfundo zina zofunika za kumalo a ntchito.
6. Lowani pa zolembedwa kuti akutumikira monga maziko a issuance ndalama, kufufuza, ndi zinthu zina zamtengo wapatali, kunena nkhani malipiro pasadakhale, kulemba wolemera zochita zida nsanza.
7. Landirani zofunika ndi zipangizo zokhudzana ndi kuphedwa kwa bajeti.
8. Kuthetsa nkhani zina zokhudza moyo ndi zachuma a kumalo a ntchito.

Gawo mayunitsi

The matupi wamkulu wa dera kapena Utumiki wa chitetezo akhoza anapereka magawo osiyanasiyana a centralization a mlandu bungwe makamaka. Malinga limeneli limasonyeza zolinga zenizeni unit. Mwachitsanzo, ngati centralization wonse malembedwe aantchito ndi sasamalira udindo wa yowerengera. Motero, sumangoyambika ndi ntchito anatenga kusunga mbiri. Pankhaniyi, unit ukugwira ntchito ndi kutali mbewu. Chitsanzo adzakhala centralized mlandu kindergartens. zolembedwa chachikulu zokhudza kayendedwe ka m'matangadza ndiponso zinthu zina ndalama, wodzazidwa ndi akapitawo onyamula udindo. atsogoleri a zamalonda kupereka deta pa revenues ndi ndalama. Pa mfundo imeneyi, centralized mlandu kindergartens amapanga amanenera. anasaina bwino pa ntchito kwa issuance wa ndodo patsogolo mlandu, malipoti zinadziwika kuti zopelekazi, zikalata Pamudzi ndi kopeleka malipiro kwa opereka malipiro zosungikira atsogoleri a ndo. Akuti centralization chiwembu panopa ankaona wotchuka kwambiri. Timatha inu kuchepetsa ndalama ndi nthawi, ndi ndalama.

ntchito tsankho kutengerapo

Izi chiwembu chachiwiri otchuka ntchito nkhani centralized. Pankhaniyi, ena mwa ntchito anasamutsa magawano, ndi ena kuti akuyendera kumalo a ntchito. Mwachitsanzo, centralized mlandu dipatimenti angachichite anapezazo ndi kampani ndi ma sapulaya ndalama kuchokera ikatha ndi bajeti malipiro ndi misonkho. The malembedwe aantchito makampani zokhudza maudindo omwe alowa. Anthu kuti agwilitse iwo, kugwiritsa yotsala ya ntchito. milandu awa, makamaka, osati m'gulu yokonza zikalata pulayimale, komanso mapepala, wokhala m'munsi kwa kuwerengetsera. Otsiriza, makamaka, malembedwe aantchito, kopeleka malipiro m'kaundula, malinga ndi kafukufuku amene utalembedwa-pansi inventories ntchito kumalo a ntchito, ndi zina zotero. Centralized mlandu Pankhaniyi, wapatsidwa ntchito supervisory. Iye ali ndi ufulu kutsimikizira kulondola wa zolembedwa agonjera chowaloleza kwa tariffs pa bizinesi komanso mitengo, kuwayang'anira kugwilizana ndi dongosolo la zolowa njira bajeti ndi zina. Centralized mlandu amatipatsanso kudula, kuphatikizapo pa tchalitchi ndi mulingo msonkho kwa mawu ndalama.

Komanso

Nthawi zina bajeti gulu alandira ulamuliro pazipita pa mlandu kayendedwe ka ndalama. Choncho, ithandiza gulu wapadera ndi ndodo woyenera. Centralized mlandu adzakhala lakuti kuchita mlandu wa ndalama, omwe amapangidwa ndi item osiyana bajeti. Kawirikawiri zimenezi chifukwa chikhalidwe cha kotunga inventories ndiponso zinthu zina sanali ndalama. Ntchito pulogalamu imene mlandu, makampani kuchititsa malipoti awo. Izi njira m'pofunika kutsatira kayendetsedwe ka ndalama bajeti. Magulu amene kuyankha zawo, kutengerapo, malipoti centralized kuti wagawo nthambi. Nawonso, kupanga kupanga chigawo, mzinda kapena dera.

mapangano cheke

Kafukufuku wa chikonzero cha mlandu akuyamba ndi polojekiti kugwilizana ndi zinthu mapangano mlandu ntchito mabungwe bajeti. Mapangano amenewa kawirikawiri negotiated mfundo zazikulu za ntchito ankaona mayunitsi. Makamaka, pangano n'kukulemberani mlingo wa centralization, ntchito zikuluzikulu za akawunti, ntchito ndi ufulu wa zipani. Kuyambira mgwirizanowo Auditor afika mfundo zazikulu za mayeso chinthu. Kuwonjezera ntchito, ufulu, ntchito ya magulu, ku ofesi ya Auditor limafufuza bwino kuika siginecha choyamba. Mutu wa bajeti ya ogwira mwina, pa mapeto a mgwirizano imbuluke kumbuyo okha kulemekeza zinthu zimene kupanga ndalama, kapena nkhani zonse. Ufulu siginecha chachiwiri zingakhalepo ndi yowerengera mkulu wa bungwe kapena unit chapakati. Izo zimatengera njira kugawa ntchito pakati pawo.

mfundo zachuma

Ali ngati chikalata ntchito mkati. The ochita chipikisheni pa anayendera ndi anagwira kafukufuku mokwanira za ndondomeko ya ndalama. Ndi chiongoko othandiza ma misonkhano ogwira ntchito ndalama n'kofunika kwambiri makamaka kwa owerenga kunja. Choncho chigamulo makhoti posankha mikangano, motsogozedwa ndi njira kulongosola amasankhidwa ndi bungwe ndi zikalata amagwira. State mfundo zachuma akuyendera pa malangizo wavomerezedwa ndi unduna wa Finance kuti №148n wa 30.12.2008 nkhani Direct pa bungwe malinga ndi Chilamulo Federal №129. Mu Art. 5 (p. 3) limanena kuti makampani angathe kupanga yekha zachuma ndondomeko zawo, zochokera limatchula zochita zawo. Udindo lokonzekera, kasamalidwe, makonzedwe yake ya mfundo zodalirika komanso kwathunthu khama kwambiri ndi yowerengera wamkulu pa. Ngati ndi kotheka, chikalata pokhala kusinthidwa. Kulondola kwa malangizo awo kufufuzidwa ndi auditors lapansi.

Pomaliza

Mbali yapadera nkhani za centralized ndi vuto la mogwirizana ndi chiwerengero chachikulu cha boma. Pa nkhani imeneyi, ndi kofunika kuti dipatimenti zopanga dongosolo la maubwenzi amenewa. Chimodzi mwa zinthu zofunika kwambiri pa nkhani iyi amachita ngati chikalata Zithunzi. Pamene inu kulephera kutsatira mfundo kapena kulibe, pali monyanyira ambiri mu dipatimenti mlandu.