Mtengo wa malonda: fomu, njira ndi chitsanzo chowerengera

Mfundo zazikuluzikulu zomwe zimagwiritsidwa ntchito ndi sayansi ya zachuma, ndi zosavuta zina, zimapeza ndalama komanso ndalama. Chiŵerengero chawo chimaimira mitundu ina yachuma. Mwachitsanzo, pokhudzana ndi chinthu chimodzi, mtengo wogulitsa ndi malonda ndiwo mtengo weniweni, umene umaphatikizapo mtengo wa katunduyo pamodzi ndi phindu lofunidwa. Ponena za chiwongoladzanja chamtengo wapatali mtengo wamtengo wapatali wa malonda ogulitsidwa umachepetsa malipiro omwe amalandira a malonda, ndikusiya phindu lawo lonse. Ndipo tsopano tiyeni tisunthire kuchoka ku kuphweka mpaka kukhala chenicheni: tidzatha kumvetsetsa ndi mfundo zambiri monga mtengo wamtengo wapatali.

Lingaliro la mtengo ku ndondomeko ya ndalama

Muzochitika za ku Russia, pali mitundu 4 ya ndalama zowerengera ndalama zomwe zimagwiritsidwa ntchito pazogulitsa, zomwe zimasiyana ndi cholinga ndichinthu chodziwikiratu cha kupanga mapangidwe a ndalama, monga:

• Kuwerengera;
• Msonkho;
• Utsogoleri;
• Chiwerengero.

Iwo amachitidwa pa malonda panthawi imodzimodzi, kotero sizingakhale zomveka kuika patsogolo. Ngakhale kuti ndi chilango cha kuphedwa kosayenera, malamulo oletsedwa kwambiri ndi msonkho komanso malipoti owerengetsera ndalama.

Makhalidwe owerengera ndi msonkho wa malipoti

Pogwiritsa ntchito malipoti, ndalama zenizeni za malonda zimakhazikitsidwa pa maziko a PBU , cholinga chake ndikuwerengera molondola ndalama zomwe zasonkhanitsidwa pamodzi. Ngati kuwerengera pali lingaliro "mtengo wokwera mtengo wa kugulitsidwa kwagulitsa", akaunti yokhoma msonkho imalowa m'malo mwa kuphweka kosavuta kwa ndalama zogulitsa. Ndalama za msonkho zimatanthauza kulinganiza molondola msonkho wa msonkho kuwerengetsera msonkho wa msonkho. Malingana ndi chikhombo cha msonkho (Chaputala 25), kuti mupeze msonkho, msonkho wa kampaniyo ukhoza kuchepetsedwa ndi kuchuluka kwa ndalama, kupatulapo mndandanda wa ndalama zomwe zafotokozedwa mu Art. 270.

Malamulo ndi mawerengero a ma accounting

Zomwe ndalama zogwirira ntchito zimagwiritsidwa ntchito pazinthu za mutu wa malonda. Malinga ndi ntchito za kasamalidwe, zitsanzo za ndalama, zoyenera ndalama zogulira ndalama, magawo a kusintha kwa ndalama. Mwachitsanzo, mkati mwa kayendedwe ka kayendetsedwe ka kayendetsedwe ka ntchito, ndizotheka kufufuza mtengo wa chogulitsa chatsopano, kuganizira za kuthekera kwa kupanga ndi kugulitsa kwake, mutha kuyang'anira ntchito ya ntchito yapadera malinga ndi chiŵerengero cha ndalama ndi ndalama, kapena kuwerengera mtengo wokonzedweratu wa polojekitiyi. Pachifukwa ichi, mtengo wamtengo wapatali wa malonda ogulitsidwa, ndondomeko ya kuwerengera ndi njira yakukhalira idzakhala yosiyana kwambiri.

Kuwerengetsera ndalama ndizofunika kuti phunzire njira zomwe zilipo pa chitukuko cha zachuma pazochitika zina, zimachokera ku kuwerengera kafukufuku komanso pa zochitika za TEP za malonda.

"Ndondomeko", "ndalama", "ndalama" ndi mgwirizano wawo ndi mtengo wamtengo wapatali

Ndalama ndizogwiritsidwa ntchito pogwiritsira ntchito malonda, omwe mtengo wake umayikidwa mu ndalama. Zingathe kugwirizana ndi ndalama, ngati zimagwiritsidwa ntchito pa nthawi ya malipoti.

Malingana ndi khodi la msonkho, ndalama ndizolembedwa ndondomeko za malonda omwe amapezeka mu nthawi yolemba; Zimapangitsa kuchepetsa ndalama zomwe bungwe la bungwe limapeza kuchokera kuzinthu zoyamba ndi zina.

Ndalama ndizo lingaliro la zachuma, pafupi kwambiri ndi ndalama. Ndalama zimayimira mtengo wogulitsa ndi / kapena chithandizo chimene chimayimilidwa mu mtengo wamtengo wapatali. Chidule cha ndalama zomwe zimayendetsera kupanga ndi kuyendetsa zimapanga mtengo wa malonda, ndondomeko ya kuwerengera zomwe zidzafotokozedwe mtsogolo.

Kugwirizanitsa ndalama pa nthawi ya malipoti ndi ubale wawo ndi ndalama zimapangitsa iwo kukhala maziko a kukonzekera mtengo. Choncho, tidzapitiriza kugwira ntchito ndi lingaliro la "ndalama", kulola kugwiritsa ntchito ziganizo zina monga zofanana.

Kuti muŵerengere mitengo yamtengo wapatali, m'pofunika kuyambitsa kagulu koyenera kogwiritsira ntchito ndalama malinga ndi ndondomeko yosankhidwa.

Mtengo wa zinthu zachuma

Kupanga mtengo wamtengo wapatali pazinthu zachuma ndi gulu lokulitsa la ndalama zomwe zimagwiritsidwa ntchito, zosazindikirika ndi zovomerezeka kuchokera ku malo omwe anachokera. Izi zikuphatikizapo magulu otsatilawa:

• Zambiri (Р _М );
• Malipiro a ntchito (P _OT );
• Kuchokera kwa anthu ( _RI );
• Kuchuluka kwa (A);
• Zina (R _PR ).

Pofotokoza mwachidule ndalama zomwe zimayendetsedwa ndi chuma, ndalamazo zimapangidwa. Njira yowerengera idzakhala motere: С _РП = Р _М + Р _ОТ + Р _СО + А + Р _ПР .

Chifukwa cha kulemera kwake kwa gulu linalake la ndalama zomwe zimagwiritsidwa ntchito pazomwe zimapangidwira, munthu amatha kupeza chitsimikizo chokhudza mtundu wa zopangidwe. Mwachitsanzo, ndi gawo lalikulu la ndalama zomwe anthu amagwira ntchito komanso zopereka zogwirizana ndi anthu, ntchitoyi ikugwira ntchito yovuta kwambiri.

Mtengo ndi mtengo wa mtengo

Ndalama zowonongeka ndi zinthu zimaphatikizapo kuwerengera ndalama zowonongeka, pamene nkhani yowerengera yosiyana ingaphatikizepo zinthu zingapo zachuma. Dzina lokhala ndi dzina lophiphiritsa liri ndi zinthu zotsatirazi:

1. Chakudya chamagulu (P _C ), chomwe chimapanga ndalama zogulitsa (C _C ):

• Zida ndi zipangizo.
• PHOT ya antchito akuluakulu.
• Zotsalira za anthu za FOT.
• Ndalama zogwirira ntchito ndi kukonza (zipangizo) zowonongeka.
• Mphamvu ndi mafuta pazinthu zamakono.
• Ndalama zokonzekera kupanga, chitukuko chake.
• Inshuwalansi ya katundu wokakamizika.
• Kusintha.
• Zina zogulitsa sitolo.

2. Ndalama zambiri zopangira ( _PPS ), zomwe zimaphatikizidwira ku sitolo. Chotsatira chake, mtengo wogulitsa wogulitsa unakhazikitsidwa (ndi _PP ):

• Kutaya kwaukwati.
• Zina zowonjezera ndalama.

3. Zopanda ndalama zopangira ndalama (RVP):

• Ndondomeko zogulitsa, zolemba.
• Kutumiza.
• Zochitika za sayansi ndi zamakono.
• Maphunziro.
• Zina zopezera ndalama zopanda malire.

4. Zogulitsa zamalonda (RK).

Zinthu zogulira pamwambapa zimapanga mtengo wamtengo wapatali. Mawonekedwe owerengera adzakhala ndi mawonekedwe: С _РП = Р _Ц + Р _ОП + Р _ВП + Р _К.

Mitundu ya mtengo

Malingana ndi njira zogawa ndalama, mitundu yosiyanasiyana ya mtengo ndi yosiyana.

1. Mtengo wamtengo wogulitsira ndalama umagwiritsa ntchito ndalama zonse zomwe zimagwiritsidwa ntchito pokonzekera zinthu, zomwe ndizoperekera ndalama zogulira ntchito, ndalama zogulira katundu, zipangizo ndi mphamvu, ndalama zogulitsa masitolo.
2. Ndalama zoyendetsera ndalamazi ndizofupikitsa mtengo wa zopangidwe za mtundu umenewu, poganizira mtengo wa msonkhano ndi ndalama zomwe zimagulitsa.
3. Zogulitsa (zokwanira) ndizo mtengo wamagetsi ogulitsidwa ogulitsidwa, kuphatikizapo zonse zomwe zingatheke kuti moyo wonse ukhale wopangidwa ndi kupanga ndi malonda.

Njira yowerengera mtengo wamtengo wapatali

Pali njira zambiri zowerengetsera ndalama komanso ndalama zokonza mtengo.

1. Kuwerengera ndalama pa mtengo weniweni - malingana ndi ndalama zenizeni zenizeni zenizeni za malonda.
2. Kuwerengera ndalama zogulira mtengo - njirayi ndi yofunika kwambiri pochita masewera ndi batch, omwe amadziwika ndi ntchito zofanana zowonongeka, mtengo wotsika umapangidwa malinga ndi miyezo ndi zikhalidwe zomwe zimayendetsedwa ndi malonda. Chifaniziro cha njira iyi ndi yachilendo "fupa-fupa".
3. Ndalama za mtengo wapatali zogulira mtengo - zomwe zimagwiritsidwa ntchito pokonzekera, zimachokera ku chiwerengero chomwe chiwerengedweratu chomwe chikuwerengedwa kuchokera ku deta yomwe ikugwiritsidwa ntchito pogwiritsa ntchito zowonongeka, zotsatsa malonda, ndi zotsatira zowunika.

Mtengo mu mafomu

A) Kufotokozera mtengo wa malonda, chiwerengero cha kuwerengera ndi chonchi:

Ndi _РП = С _ПП + Р _ВП + Р _К - О _НП kumene zizindikiro zonse _{zikufotokozera} mtengo:

• Ndi _RP - mtengo wa malonda;
• Ndi _PP - mtengo wogulitsa;
• RVP - ndalama zopanda kupanga;
• ❖ - ndalama zogulitsa;
• Pafupifupi _NP - mankhwala osagwiritsidwa ntchito.

B) Kupatsidwa mphamvu ya katundu wogulitsidwa ( _OR ), mukhoza kupeza mtengo wogula katundu. Pachifukwa ichi, m'pofunikira kugawaniza mtengo wokwanira mtengo (Volume 1):

Ndi _ЕД = С _РП : О _РП .

B) Pofuna kulingalira, zizindikiro zowonjezera zimagwiritsidwa ntchito (Task Nambala 2):

Chizoloŵezi cha phindu lokhazikika ( _NMP ), lomwe limasonyeza chiŵerengero cha ndalama zosasinthika ndi zosasinthika mu malonda, zikuwerengedwera ndi ndondomekoyi:

Н _МП = (П _М / В) '100%, kuti

• P _M ndizopindulitsa;
• B - zopereka kuchokera ku kugulitsa kwa katundu.

Ndalama zomwe zimagulitsidwa zomwe zimagulitsidwa (zikutanthauza mtengo wogulitsa), zimasonyeza gawo la ndalama zomwe zimagulitsidwa ndipo zimakulolani kuyesa zifukwa za kuchepa kwa phindu kuchokera ku kugulitsa katundu, zatsimikiziridwa ndi ndondomekoyi:

Kwa _SRP = (Ndi _RP / B) '100%.

Pakhomo la phindu (kapena kupuma-ngakhale kupanga) likuwonetsa, pamtundu wotani wa zogulitsa zimalipidwa, ziwerengedwa motere:

TB = P _POST / (C - P _PER.ED ), kumene

• TB - kuphwanya-ngakhale mfundo;
• R _POST - ndalama zonse zimagwiritsidwa ntchito nthawi zonse;
• P _PER.ED - kusintha kwa ndalama pa unit of output;
• C ndi mtengo wa katundu.

Ntchito ya nambala 1 yotsimikizira mtengo wogulitsa wa unit of goods

Lembani mtengo wokwanira wogulitsa wa lita imodzi ya madzi. Kwa mawerengedwe, timagwiritsa ntchito deta yotsatirayi.

1. Malangizo oyendetsera, ruble zikwi:

• Zowonjezera (kuika patsogolo) - 2500,
• Ntchito - 70.

2. Pamwamba ndalama zopangira, ruble zikwi. - 2600.

3. Pa nthawi ya malipoti, zimagwiritsidwa ntchito madzi, malita 1,000 - 130.

4. Zipangizo zamakono zopanga madzi zimatanthauza kuwonongeka kwa 3%, pomwe gawo lazomwe likugwiritsidwa ntchito pamapeto pake siposa 20%.

Kupita patsogolo:

1. Kuphatikizapo ndalama zonse, tidzakhala ndi mtengo wotsika mtengo wogulitsidwa, ruble zikwi:

2500 + 70 + 2600 = 5170.

2. Tiyeni tipeze madzi omwe amatha kumaliza, poganizira zoperewera zamakono, malita zikwi:

130.0 - 3% = 126.1

126.1 * 100% / 20% = 630.5.

3. Yerengani mtengo wogulitsira lita imodzi ya madzi, rubles:

5170 / 630.5 = 8.2.

Ntchito ya nambala 2 yowerengera za mphuno-ngakhale mfundo, mlingo wa phindu ndi mtengo wogulitsa

Gome limapereka deta pa mapangidwe a phindu la malonda, mabulu zikwi. Pa nthawi ya malipoti, kuchuluka kwa malonda kunali maunite 400.

Zizindikiro	Chiwerengero	Per unit
Zotsatira	200,000	500
Mitengo yosiyanasiyana	120,000	300
Marginal profit	80,000	200
Zowonongeka	70 000
Phindu	10,000

Pa gawo limodzi la katundu wogulitsa katundu wamtengo wapatali adzayamba pang'onopang'ono ndalama zomwe zakhala zikugwiritsidwa ntchito. Ngati gawo limodzi la katundu likugulitsidwa, ndalama zowonongeka zidzachepetsedwa ndi ruble 200. Ndipo idzafika 69.8,000 rubles. Zomwe mungachite kuti muwononge ndalama zomwe mumagwiritsa ntchito komanso mutengepo, kampaniyo iyenera kugulitsa magawo 350 a katundu pogwiritsa ntchito deta yomwe ilipo: 70000 / (500 - 300).

Kuti mudziwe mtengo wogulitsa, ndalama zonse zogulitsidwa zimagwiritsidwa ntchito, chiwerengero cha kuwerengera ndi ichi: (120000 + 70000) * 100% / 200000 = 95%.

Malire a m'munsi adzakhala 40% malinga ndi kuwerengera: 80000 * 100% / 200000 = 40%. Zimasonyeza momwe phindu lidzasinthira pamene ndalama zikusintha, mwachitsanzo, kuwonjezeka kwa ndalama za 1 ruble kudzatsogolera kuwonjezeka kwa phindu ndi kopecks 40, potsatira ndalama zofanana.

Mphamvu yowerengera mtengo wa zopangidwe, kusinthasintha zosiyana ndi ndalama zomwe zimagwiritsidwa ntchito, kuganizira momwe zinthu zachuma zimakhalira nthawi iliyonse pa chigawo chilichonse cha deta ndicho chofunikira kuti ntchitoyo ikhale yogwira ntchito bwino.