Dongosolo la katundu khoka pepala bwino. Kodi kuwerengera chuma khoka muyezo pepala: chilinganizo. Mawerengedwe a chuma ukonde wa LLC: chilinganizo

Pali chiwerengero mokwanira lalikulu zizindikiro ndalama kuti akhoza zimaonetsa momwe efficiently chitsanzo bizinesi ya kampani inayake malonda. Mwa anthu - chuma ukonde. chizindikiro Izi zikhoza chidwi ndalama, abwenzi, angongole, m'pofunika komanso Ngopambana kampani udindo chitukuko. Kodi phindu la chuma khoka mu makampani ano Russian? Kodi nyota angagwiritsidwe ntchito pa nthawi yomweyo?

ndi chuma ukonde chiyani?

Tiyeni akonzekere chiyambi cha gulu mawu amenewa funso. chuma Net ndi ndalama muyeso, amene amatanthauziridwa kuti kusiyana pakati pa chuma onse a kampani (zochepa udindo pa kampani kapena kampani olowa katundu), amene amavomerezedwa mlandu ndi ngongole Komanso analembedwa dipatimenti mlandu. Pankhaniyi, kutanthauzira manambala aliyense wa zigawo zikuluzikulu za chilinganizo cha chuma ukonde ikuchitika, monga ulamuliro, zochokera chakudya cha normative malamulo zochita, komanso malamulo osiyanasiyana ndi makalata m'madipatimenti boma. Koma palinso chilinganizo cha kuwerengetsa chizindikiro ichi, monga akufotokozera sayansi ndi katswiri ammudzi. Koma musanayambe kufufuza iwo, zidzakhala zothandiza kuti tione digiri imene dongosolo akhoza umaimiridwa ndi chuma ukonde wa kampani ya.

Kapangidwe ka chuma khoka

Monga momwe taonera pamwambapa, chizindikiro ichi kuchita masamu kuti kusiyana pakati pa ndalama chenicheni cha chuma onse ndi ngongole. Malinga ndi wamba chuma Russian mu chilengedwe maganizo oyamba m'gulu:

• chuma sanali panopa umaimiridwa ndi chuma mapulani chuma chosaoneka ndi maso, kumanga patsogolo, ndalama yaitali;
• chuma Current ankaimira m'matangadza osiyana, nkhani ndalama olandila, yochepa, VAT pa zinthu kufufuza anagula.

Pankhaniyi, zikuchokera katundu panopa, akatswiri amalangiza kuti achotse ndalama za kampani kugula kumbuyo magawo cholinga cha zogulitsa kapena achire ku msika, komanso anayambitsa ngongole kubweza ku likulu ovomerezeka. Nayenso kapangidwe ka passives Payenera kukhala:

• yaitali yochepa ngongole ngongole kampani;
• ngongole ngongole;
• nkhokwe zokhudza ndalama za m'tsogolo;
• mangawa kwa anayambitsa ndalama kutengerapo.

Komanso chilinganizo chuma ukonde zochokera dongosolo pansi kulingalira kwake, cholinga monga yoyamba ndi yachiwiri anasonyeza zina zomwe izo zikhoza kukhala chomwecho, kapena wachinsinsi chuma cha olimba kapena kudzipereka kwake. Tanena inanena kuti gwero la njira zomwe zingagwiritsidwe ntchito kwa mawerengedwe zizindikiro ndalama funso, mwina ntchito zochita zalamulo. Kotero, m'modzi wa osewera akuluakulu PPA zoyendetsera mawerengedwe a chuma ukonde ndi Order kwa Utumiki wa Finance kuchokera 28.08.2014, № 84n. Taganizirani Nanga kuwerengera ukonde phindu kakatundu (opangidwa ndi kumasulira kwawo kwenikweni, ndi ankatsogoleranso mu NPA izi) amatipatsa Unduna wa Zachuma.

Khama la chuma ukonde wa Unduna wa Zachuma ku njira

Dipatimenti waukulu ndalama amalimbikitsa liwulo chithunzi mu funso, m'njira zotsatirazi.

Choyamba, kampani anafunika mwachidule chuma zonse zolembedwa ndi ngongole. Deta pa zolakwa-moyenera nkhani, monga Ministry of Finance akatswiri amakhulupirira, sayenera n'komwe.

Chachiwiri, chilinganizo cha chuma ukonde ndi njira ya Utumiki wa Finance adzatenge osati chuma cha magawo monga mangawa a oyambitsa ndi (ma sheya hoda, eni) mu malipiro kwa gawo likulu kapena magawo (tinganene udindo wa unduna wa Finance chikugwirizana ndi njira za akatswiri amene takambirana pamwambapa ) wa ngongole - mtsogolo ndalama zokhudza kuthandizapo ndi munalandira kwaulere katundu aliyense.

Nkhani ina adziwe mtengo wa katundu khoka malinga ndi njira ya ankaona - magawo onse a mawerengedwe chilinganizo ayenera kuchita masamu potengera ubwino umene umawalitsira muyezo pepala. Tikutsata ndondomeko za kuwerengetsa chuma ukonde, akufuna Ministry of Finance wonse ndi ofanana mu lingaliro kwa ena ofala chuma likuyandikira kuti zimatanthauzanso kutsegula a kanjedza pa pepala bwino. Ife tsopano kuphunzira mmene chizindikiro ichi kuchita masamu kuchita.

Kodi chuma khoka ntchito?

Tikutsata ndondomeko za kuwerengetsa zinthu zomwe ukonde, mfundo, ali ndi dongosolo lophweka. Chinthu chachikulu - kukhala ndi mwayi kanjedza imene ntchito. Ndiwo oterewa, monga taonera pamwambapa, ndi muyezo pepala la bungwe. Ngati inu kutenga mbiri okhudzidwa mtundu yomwe wavomerezedwa mu Russia, zokhudza chuma cha kampaniyo zili makamaka mzere 1600, pa ngongole - mu mizere 1400 ndi 1500.

Pankhaniyi, ngati inu kutsatira malangizo a Unduna wa Zachuma ndi kuchotsera kwa oyambitsa woyamba ngongole kubweza kwa gawo likulu la chachiwiri - ndalama mtsogolo, tilinso zothandiza deta pa mlandu kuwalitsa mtengo wa chizindikiro choyamba (zambiri nkhani madebiti 75), komanso Chiwerengerochi mzere 1530 (ndi chizindikiro wachiwiri).

Choncho, chilinganizo cha chuma ukonde idzagwira ntchito pa aligorivimu makamaka. Tidzaphunzira mwatsatanetsatane.

Chilinganizo ukonde katundu: kapangidwe ndi dera

1. Chinthu choyamba subtracted ku kanjedza kwa 1600 mzere chizindikiro cha anayambitsa mangawa ndi ngongole ndi zopereka ku likulu gawo.
2. Tikatha mwachidule ntchito ya mizere 1400 ndi 1500 bwino.
3. Kenako ife kuchotsera zotsatira kuchokera chifukwa chithunzi ndi mzere 1530.
4. Chinthu chomaliza ndi kuchotsera kwa manambalawo, chifukwa ndi Kuchotsera kuchokera 1600 mtengo wa ngongole chizindikiro, kulowa mu mawerengedwe lomaliza.

Dongosolo la katundu ukonde ingaoneke monga schematically? Kulipira chikhalidwe malipoti kuitana mbiri monga Na, muyezo pepala mzere - TSAMBA, mlandu ngongole - MF.

Chifukwa, kachitidwe kuti kuwerengetsa chuma ukonde pa pepala bwino lidzaonekera izi:

• Na = (TDB 1600 - MF 75) - (TDB TDB 1400+ 1500 - MFR 1530).

Atafufuza njira imene zogwirizana chizindikiro ndalama masamu, yang'anani mmene ingagwiritsidwe kuchita.

ndi lothandizadi zosonyezera chuma ukonde chiyani?

Net chuma - mmodzi wa zizindikiro chifungulo cha mphamvu ya malonda chitsanzo chake. Muyezo waukulu pano - zabwino kapena zoipa mtengo wa index kake. Mbali yoyamba, ufulu wolankhula pa profitability kampani, ndi chikoka chake m'mwamba ndalama. Nayenso ngati chilinganizo cha chuma khoka pepala bwino anasonyeza chifukwa zoipa - zambiri, kampani ali ndi mavuto ena.

Kuphindula mtengo wa katundu khoka?

Kwambiri tanthauzo la chizindikiro ichi zimadalira siteji ya chitukuko ntchito. Makampani wamng'ono, kuyamba akuluakulu, makhalidwe oipa si yovuta kwa malonda pano pa msika kwa nthawi yaitali. Makampani kuti alipo mu kwambiri zigawo, zoipa index wa chuma ukonde ndi chovomerezeka, koma kachiwiri, izo desirably anati yaitali.

Indicators monga chuma ukonde, m'pofunika kusunga mphamvu, kwa zaka zingapo. Kapena kupalasa njinga kafukufuku wa mlandu panopa, amaona kuti mwezi kapena miyezi itatu iliyonse.

chuma Net monga kasamalidwe ntchito chinthu

mtengo enieni katundu ukonde wa kuwerengetsera ali ku maganizo a kayendetsedwe ka mabizinesi. Mwachitsanzo, mawerengedwe a chuma ukonde Ltd. (chilinganizo makampani ziwalo ndi chifuniro chomwecho AO) angakhale othandiza:

• pa nthawi imene gawo likulu ndi chinawonjezeka ndi kampani chuma;
• pa chiombolo cha anthu ku ma sheya hoda wa masheya, pa kuchoka mmodzi wa mamembala a bizinesi kampani;
• kupereka mapindu Co-anayambitsa anthu;
• pamene kupoletsa malipoti ku ndalama;
• mu kusanthula mphamvu ya chitsanzo malonda pa pempho mwini wake wa kampani;
• monga gwero zina deta pa za chuma cha kampani tikaonetsetsa ntchito ngongole ndi banki kapena pakapita mogwirizana ndi ndalama angathe.

Choncho, kakyulasi index mu funso, zimathandiza onse mawu a mlandu kwa okhudzidwa, ndi mbali ya ntchito mawunikidwe a Mabwana Oyang'anira Ntchito, umalimbana optimizing njira malonda.

Popeza kuti ayankhe funso la mmene kuwerengera chuma khoka muyezo pepala (chilinganizo ntchito Mwaichi, wakhalanso kuphunzira ndi ife), zidzakhala zothandiza kuti Atchule angapo mokoma terminological kugwirizana ndi kugwiritsa ntchito chizindikiro chogwirizana ngati muyeso wa zinthu ndalama kampani.

chuma Net kapena mtengo khoka?

Mwachitsanzo, akatswiri ena amakhulupirira kuti mawu amenewa ndi funso, ayenera kuzindikiridwa ndi lingaliro la chilungamo. Palinso maganizo pa nkhani yolembedwa izi. Pankhani ndondomeko zolimbana ndi chuma - mu zogwirizana Russian NPA anati mfundo ziwiri akatswiri amaona ofanana kwambiri kapena zofanana.

Mwachitsanzo, Chilamulo Federal № 226 pachibwenzi 18.07.2011 wa chaka anasonyeza kuti mabungwe banki sayenera kuchita masamu chuma ukonde, ndipo anangochita ndalama zawo kuti zimene chili mu PPA kupelekedwa ndi CBR. Buku lina lodziwika la chilamulo - Kalata wa Bank of Russia № 350, lofalitsidwa 28.10.1996 Mu inanena kuti chuma ukonde - chithunzi logwirizana ndi chiphunzitso cha chilungamo likulu la banki.

Motero, nkhani ngongole ndi mabungwe ena azachuma, ankaona mfundo kuonedwa monga zofanana. Choncho, ofufuza ena amakhulupirira, ndipo anavomereza mu Order chomwecho kwa Utumiki wa Finance № 84n ndi ntchito kuwerengera index izi, monga chuma ukonde wa kampani, dongosolo limeneri ndicho, mfundo, Angagwiritsidwenso ntchito kuti kudziwa chilungamo mtengo wa kampani. Zimene pamapeto, ndi chizindikiro chofunika cha ntchito malonda.

Pali mawu amene ali pafupi kwambiri phokoso kuganiziridwa - "ukonde katundu panopa".

ndi ukonde katundu panopa Kodi

Mu woyera chuma panopa amatanthauza kuchuluka kwa chilungamo likulu la kampani (ndiko kutanthauzira chimodzi - yemweyo ukonde katundu), komanso maudindo yaitali, kupatula pa mtengo wa katundu sanali panopa. Akatswiri ena chimatanthauza chizindikiro ichi monga kusiyana pakati pa chuma okwana olimba, amene ali m'magulu monga panopa, ndi Uwerenge ngongole kampani zonse kutha.

Onetsani kuti ukonde katundu panopa

Net chuma apano - chithunzi kuti nthawi zambiri ntchito kuti aone bata ndi zachuma a kampaniyo ku mbali ya kupezeka kwa zinthu zake kuti abwezere ngongole panopa ndi kuti aganyali kuwonjezera kupanga. Mawu akuti mu funso ndi dzina lina wamba - ukonde ntchito likulu.

Motero, Investor kuganizira chiyembekezo cha ndalama ku kampani inayake (mwachitsanzo, Ltd.), angagwiritse chidwi kwa ukonde katundu panopa. ngati mawerengedwe chilinganizo akhoza wodzilemekeza ndi amene zosungidwazo zimagwiritsidwa ntchito pa kudziŵa chilungamo. The zambiri miyeso onse - wokongola kwambiri kwa ndalama akhoza kukhala olimba.