Momwe mtengo wa ntchito ukuwerengeredwera: chitsanzo cha kuwerengera. Mtengo wa mautumiki

Mtengo wotsika ndi chizindikiro chofunika, mu fomu ya ndalama zomwe zikuwonetsera ndalama zenizeni zowonjezera, kupereka thandizo ndi kukhazikitsa zotsatira zomaliza. Ndi chithandizo cha mtengo, mukhoza kuwerengera mtengo wa unit of goods. Chizindikirochi chimapangidwa mu zochitika zapadera ndikuwonetsera munthu kumagwiritsa ntchito, maluso. Kwa mafakitale aliwonse pali chitsanzo chabwino cha kuwerengera. Mtengo wa utumikiwu ukhoza kuwonetsetsa molondola za kufunika kwa chizindikiro cha kuwonetsetsa kwachuma kwa kuyenerera, kudziwitsa phindu.

Ndondomeko ya mtengo mu kukonza ndi kuchepetsa mtengo

Kuonjezera kuchuluka kwa zokolola, kuonjezera malipiro kwa antchito amisiri ndi ogwira ntchito, ndikofunikira kusunga ndalama. Zotsatira zake, kuchepa kwakukulu kwa mtengo wogulitsa, zomwe zimakhudza kuwonjezeka kwa ndalama zopititsa patsogolo mphamvu ya kupanga komanso kuonjezera ubwino wa ogwira ntchito, akupezeka.

N'zosatheka kufotokozera udindo wa malipoti, omwe pa siteji ina amapanga chiwerengero cha zinthu. Njira yapadera yowerengera mtengo wa ntchito idzathandiza nthawi yoyenera kuyesetsa kukhazikitsa njira zoyenera kuti achepetse mtengo wogulitsa, kudziwa kuti ntchito yosagwiritsidwa ntchito bwino ndi yolakwika.

Mitundu ya mtengo

Pokonzekera ndi kuyendetsa mtengo wa kupanga mitundu yosiyanasiyana ya zinthu zotsiriza kapena mautumiki, zizindikiro zogulira mtengo zimagwiritsidwa ntchito:

• Kukonzedwa;
• Zosavomerezeka;
• Zenizeni.

Chiwerengerochi chikuwerengedwera pamwambidwe wa polojekitiyi, pomwe malamulo ndi malamulo azachuma akugwiritsidwa ntchito. Miyezo yokonzedweratu imapezedwa ngati kuwerengera kwa mtengo wa ntchito za malonda, kulingalira za chikhalidwe cha mtsogolo cha mtengo wapatali wopangira mitundu yosiyanasiyana ya mankhwala, ikuchitidwa.

Chizindikirochi chimapezeka ngati njira zowerengera ndalama zomwe zimagwiritsidwa ntchito popanga katundu zimaphatikizapo kugwiritsidwa ntchito kovomerezeka pazochitika zinazake, kuvomerezedwa ndi kuyang'anira. Kuwerengera kumagwiritsira ntchito zida zogwiritsira ntchito, komanso kutsimikiza kwa kuchuluka kwa malipiro kumachitika chifukwa cha ndalama zomwe zilipo pa ntchito iliyonse.

Zolemba zenizeni za kafukufuku zimadziwika pa maziko a nkhani zoyang'anira nkhani pambuyo pa kutha kwa nthawi yolemba malipoti ndi kumapeto kwa kayendedwe ka ntchito, monga momwe tanenera ndi chitsanzo chowerengera. Mtengo wa utumiki umaphatikizapo ndalama zenizeni pa kutulutsidwa kwa katundu kapena ntchito. Ndondomeko iyi ndiyo maziko a kafukufuku wa zachuma , kukonzekera nthawi yayitali kapena kupanga nthawi yayitali.

Kuwerengetsa

Kuwerengetsa kumamveka ngati kugwirizana kwa njira ndi njira zosankhidwa, kulola kuwerengera mtengo wa unit of goods, services kapena ntchito. Kuwerengera ndi chiwerengero cha mtengo wa utumiki. Chitsanzo cha maonekedwe ake chimatithandiza kuti tiwonetsere momwe tingapezere mtengo wa zinthu zambiri zowerengetsera ndalama. Kuwerengetsera kwachitidwa pa kuwerengera kwa ndalama za zigawo zonse za ndalama zambiri pazogulitsa.

Kuwerengera ndi maziko a kuwerengera mitengo yamagulu, poganizira mtengo wogulitsa. Pa bizinesi iliyonse, pogwiritsa ntchito zenizeni za kupanga, kulandira mayunitsi a katundu, malinga ndi kuwerengera. Zitha kukhala gawo limodzi, mita imodzi, nthawi zina pa unit zimatengedwa makumi khumi kapena magawo mazana, ngati zimapangidwa mumodzi.

Mitundu Yogwiritsira Ntchito

Pa chiwerengero chilichonse, maonekedwe awonetseredwa, koma nthawi zonse nkhani zina ndizofala zomwe mtengo wa ntchito zosiyanasiyana ukuwerengedwera:

• Zipangizo, zipangizo, zida, fasteners;
• Mafuta ndi mphamvu zomwe amagwiritsidwa ntchito popanga mkompyuta;
• Kukula kwa malipiro a antchito ogwira ntchito;
• Misonkho pa malipiro a ogwira ntchito;
• Ndalama zogwirizana ndi kupanga;
• Zina zowonjezera kupanga;
• Kugwiritsa ntchito ndalama ndi zamalonda.

Chinthu chowerengetsera

Pogwiritsa ntchito kuwerengera, mtengo wa utumiki watsimikiziridwa, monga momwe zisonyezera mu chitsanzo chowerengera. Mtengo wotsika wa utumiki ukuwerengedwa malingana ndi mtengo weniweni wa mankhwala enaake. Pankhaniyi, osati mtengo wokhawokha womwe uli wotsimikiziridwa, komanso ndalama zomwe zimagwiritsidwa ntchito poyambirira, pakatikatikati, komanso pulogalamu zamakono zikhoza kuwerengedwa.

Nthaŵi zina, chinthu chowerengera ndi zinthu zomwe zimapangidwa ndi malonda pa magawo osiyanasiyana opanga, opangidwa m'masitolo osiyanasiyana ndi magawano, kapena ntchito zomaliza, mautumiki, katundu.

Zigawo za chikalata cha ndalama

Kuwerengetsa mtengo wa utumiki, chitsanzo cha malo ena omwe waperekedwa pansipa, umaphatikizapo deta zina mwa zinthu zokwera mtengo:

• Zabwino ndi ntchito za masitolo othandizira ogwiritsidwa ntchito pa zosowa zapamwamba.
• Zida zochepa zomwe zimagwiritsidwa ntchito pamagulu akuluakulu, zomwe zimagwiritsidwa ntchito pamapeto omaliza.
• Zogulitsa za masitolo osiyana pofuna kutanthauzira zotsatira zachuma.
• Kutenga gulu la zinthu zogwirizana ndi zikhalidwe kapena nthawi.
• Zigwirizano zamagetsi otsirizidwa kumayiko ena.
• Zogwirizanitsa katundu wogulitsidwa zomwe zinagulitsidwa pamsika.

Ndondomeko ya ndalama

Kudalira makonzedwe ovomerezeka omwe amavomerezedwa, deta imalowa m'masamba. Mu dongosolo ili, mtengo wa utumiki ukuwerengedwa. Chitsanzo - Excel - ndondomeko yothetsera magetsi, yomwe ili yoyenera kuwonongera mtengo wogulitsa.

Kubwezeretsa zinyalala zopangira ndalama kumatengedwa ngati peresenti ya chiwerengero cha zipangizo ndi zipangizo zomwe zimagwiritsidwa ntchito. Chiwerengero cha peresenti chikutsatiridwa ndi kulungamitsidwa kwachuma kwa kupanga kwa nthawi yapitayi. Kuti mudziwe kuchuluka kwa ndalama zomwe mumalandira kuti mulipire malipiro oonjezera, tengani malipiro owerengeka ndi kuwerengera chiwerengero (ndi malipiro a rubles oposa 200,000, kukula kofunikira kudzakhala 10%, osachepera 200,000 - kwezani ndalamayi kufika 15%).

Powerengera ndalama zowonjezera pa malipiro, zina 10% zomwe zinayambika kuyambira 2015 sizikuwerengedwera. Zimaphatikizapo 30 peresenti ya ndalama zowonjezera komanso zapadera. Kusungirako zipangizo zogwiritsira ntchito zikuwonetsedwa ndi 5 peresenti ya malipiro oyambirira. Kuchuluka kwa ndalama zowonjezera ndalama ndi 9% mwa malipiro ambiri. Ndalama zogulitsa zonse zimatengedwa pa 18 peresenti ya ndalama (25% ya malipiro oyambirira ndi 75% mwa zina).

Ndalama zoyendetsera ndalama zikuwerengera kuchuluka kwa ndalama zomwe zili pamwambapa ndi kuchulukana, koma kuchuluka kwa zinyalala zomwe zinabweretsedwa ku nyumba yosungira katundu zimachotsedwa.

Ndalama zopanda malire zimayesedwa ndi 3% ya mtengo wogulitsa. Kuonjezera ku mtengo wa ndalama zomwe analandira ndizofunika mtengo. Mchitidwe wa kuwerengera sudzakhala wangwiro ngati phindu silingaganizidwe, loperekedwa ngati peresenti ya mtengo wokwera mtengo. Kuwerengera mtengo wamtengo wapatali kuwonjezera phindu la wopanga ndi mtengo wokwera mtengo, kuchokera ku chizindikiro cholandiridwa chimatsimikiziridwa ndi VAT.

Kuwerengera mtengo wa zithandizo zamtundu

Kuti apindule ndi mautumiki a zamalonda kapena kayendedwe, kampani-abwana ayenera kudziwa zambiri za mtengo wa ola limodzi la makina.

Chizindikiro ichi pamapeto pake chimatsimikizira mtengo wa ntchito. Kuwerengera kwa chiwerengero kumaganizira zizindikiro zotsatirazi:

• Mtengo wa zoyendetsa ukathazikika;
• Kuchokera kwa kuchuluka kwa kuchepa kwa njira;
• Ndondomeko yokonzanso ndondomeko ndi mwadzidzidzi, kukonzanso ndi matenda;
• Mtengo wa mafuta ndi zipangizo zamagetsi;
• Kukula kwa malipiro a dalaivala kapena dalaivala kuganizira zochepa;
• Zowonjezera.

Chitsanzo chowerengera mtengo wa ola limodzi la galimoto

Kenaka, mtengo wa ora la makina amawerengedwa ndipo chitsanzo cha chiwerengero chapatsidwa. Mtengo wautumikiwu ukufotokozedwa motere:

• Ndalama zoyamba za galimoto ya galimotoyi ndi 9.9 million rubles;
• Nthawi yogwiritsira ntchito - miyezi 59;
• Maola ochuluka a ntchito pa mwezi ndi 164;
• Kuchuluka kwa ndalama zowonongeka - 20%;
• Kugwiritsa ntchito mafuta kwa ola limodzi la maola - 13.9 malita;
• Mtengo wa msonkho wa ntchito ndi 145 rubles pa ora;
• Mtengo wa lita imodzi ya mafuta ndi mafuta - 35.0 ruble;
• Kawirikawiri pa zipangizo 100 - 2,1 l mafuta;
• Mtengo wa mafuta ndi magalamu 186.6;
• Malipiro akumwamba - ndalama zokwana 90%.

Mtengo wa mafuta ndi mafuta akuwerengedwera pa chiwerengero chomwe chilipo ndi mitengo, kuchuluka kwa malipiro pamalonda ndi pamwamba kumaphatikizidwa. Ndalama yomwe analandira imagawanika pa nthawi yogwira ntchito pofuna kutanthauzira mtengo wa ora la makina.

Kuwerengera kokwanira kwa maulendo osamba

Kuwerengera kwa mtengo wa mautumiki opangira kusamba kumapangidwa pogwiritsa ntchito chitsanzo cha bungwe limodzi, momwe alendo 45 amakhalamo. Kufika kwa makasitomala kwa chakachi kumawerengedwa kuchokera ku chiwerengero cha anthu 5 600. Ndalama zoyenera zimakhala ndi malipiro a rubles 825.2,000 ndi ndalama zothandizira ndalama - 249 000, zomwe zilipo 1074.2,000.

Kuphatikiza kwa ndondomeko ya kusamba kwa gulu

Kuti mudziwe kuchuluka kwa ndalama zowonjezeretsera kusungirako nsitolo zimatengedwa (mu zikwi za ruble):

• Mafuta (mafuta a mafuta) pa 1100;
• Madzi pa 17.5;
• Anagwiritsira ntchito magetsi pa 119.4;
• Malipiro a kusamba ndi 15.2;
• Ndalama zachuma zonse ndi 101.2;
• Zochita za chitetezo pantchito - 14.2.

Chiwerengero chonsecho ndi ma ruble 1367.5,000.

Ichi ndi chiwerengero chokwanira cha mtengo wa utumiki. Chitsanzo cha kuwerengera chidzapitirira mu ndalama zowonongeka ndi kugulitsa masitolo, ndipo ndalama zogwiritsa ntchito kusamba ndi chaka 2441.7,000. Pafupifupi mu dongosolo lino, mtengo wa ntchito zowisamalira tsitsi ukuwerengedwa, chitsanzo chomwe chiri ndi mtengo womwewo monga zinthu zosamba.

Mtengo wa ntchito za mabungwe azachipatala

Njira yamakono yowerengera mtengo wa zithandizo zachipatala, pogwiritsa ntchito chitsanzo chosavuta kuchipatala chogonjera, ikuperekedwa pansipa. Kuti muchite izi, gwiritsani ntchito mfundo zomwe zakhazikitsidwa, monga: nthawi ya ndondomeko, chiwerengero cha ogwira ntchito zaumoyo, ziyeneretso zawo, ndalama za mankhwala oyenera. Mtengo wotsika wa ntchito yosavuta mu makampani azachipatala umatsimikiziridwa ndi Kuwonjezera:

• Misonkho ya wogwira ntchito zachipatala njira imodzi;
• Malipiro a msonkho kwa ndalamayi;
• Ndalama zoyendetsera ntchito zothandizira (mankhwala, zolemba, zipangizo zovala);
• Ndalama za ndalama zapamwamba zimawerengedwa molingana ndi njira zowvomerezeka.

Pochita mawerengedwe a mtengo wa madokotala pa chitsanzo cha mankhwala ovuta, muyenera kutsatira dongosolo linalake. Choyamba, kupeza ndalama zosavuta zomwe zimapanga mbali yovuta yowonjezera ndizowonjezeredwa, ndipo mawerengedwe osiyana amapangidwa kwa aliyense wa iwo.

Kutsimikiza kwa mtengo wa zonsezi kuwerengedwa ngati nkhani yomaliza ya mankhwala. Kwa zipatala zonyamulira, vutoli ndilo wodwala wodwala. Mabungwe opondereza ndi polyclinics amachita ntchito zosiyanasiyana (kufufuza, njira, kusisita, jekeseni, physiotherapy, etc.).

Nthawi zina zimayenera kuwerengera mtengo wa ntchito zosiyanasiyana, kuphatikizapo njira zingapo zovuta komanso zosavuta. Pachifukwa ichi, kuwerengera kumalingalira mtengo wa utumiki uliwonse padera, kenaka uwonjezere iwo.

Pomalizira, ndizofunikira kunena kuti kuwerengera kwa mtengo wa ntchito za bungwe lililonse kapena ntchito yothandizira ndizovomerezedwa ndi ogwira ntchito zachuma. Malingana ndi kuwonjezeka kapena kuchepa kwa malonda a zipangizo, kusintha kwa ndondomeko yowerengera malipiro kapena misonkho, chiwerengerochi chiyenera kuchitika poganizira deta yatsopano. Izi ndi zofunika kuonetsetsa kuti kampaniyo idatha kudziwa bwino phindu la ntchito yake, ndipo makasitomala kapena ogula adalandira mtengo wokwanira wa utumiki womwe wapatsidwa kapena kugula katundu.