Ndalama Current ya gulu: tanthauzo, makhalidwe ndi mitundu ya mawerengedwe

Ndalama ali m'magulu malinga kopita kwawo. Mu chiphunzitso ndi kuchita bwino kuti pali kusiyana pakati pa iwo amachita monga kutithandiza kuona amadza chifukwa cha ntchito. Pamisinkhu zonse ndalama ulamuliro gulu kunyamula mtengo wa katundu analengedwa. Pamodzi ndi izi magwero lolingana kumatanthauza chiphaso cha ndalama. Tiyeni tione zina zomwe zimapanga ndalama panopa kumalo a ntchito.

gulu la ndalama

Ndalama za gulu zachuma anawagawa m'magulu atatu. Makamaka, olekanitsidwa:

1. Ndalama kupanga ndi kugulitsa katundu. Oterewa ndalama akuthamanga za bungwe. Iwo anaphimba ndi phindu kuchokera kugulitsa katundu, kudzera kufalitsa ntchito likulu.
2. Ndalama kwa kukonzanso ndi kukula zokolola. Childs, ndalama izi mmodzi nthawi ndi kupanga limanena zokwanira lalikulu. Chifukwa zipangizo bwino ndi luso, kuwonjezera likulu ovomerezeka. Zikuphatikizapo ndalama likulu mu chuma mapulani mapangidwe ntchito zina kwa kupanga zatsopano, ndalama zokonzetsera ndi zina zotero. Ndalama izi zimachokera ku magwero enieni. Zikuphatikizapo, makamaka, monga pa thumba likumira, nkhani ya magawo, ngongole, phindu ndi zina zotero.
3. Ndalama za nyumba ndi moyo, yamakolo ndi zosowa zina. ndalama awa sali kukugwirizana kupanga. ndalama zawo zikuchokela ndalama zapadera. Iwo anapanga kuchokera phindu la kugawa.

Mwachindunji yopanga ndi malonda mankhwala kugwirizana likulu ndi opaleshoni ndalama. Iwo ndi zotsatira zosiyana pa ntchito za bungwe lokhudza chuma, koma ofunika kukwaniritsa zolinga.

ndalama panopa

Ndalama mu gulu ili kudawerengedwa kwa gawo lalikulu kwambiri ndalama zonse za nkhaniyo. Zikuphatikizapo ndalama walangizidwa zakuthupi ndi kupereka zipangizo, ndalama za zofunika ndalama, ntchito ndi zina zotero. ndalama Current adzabwezedwa kumapeto kwa vuto la kumasuka ndi malonda a malonda, ndi zina mwa ndalama.

Zolinga mlandu

ndalama Current opaleshoni analembedwa zikalata kulongosola. Monga mtengo mlandu kiyi zolinga ndi:

1. Control ndalama ndi phindu.
2. Kuonetsetsa ntchito ndi chuma.
3. Development mlandu mauthenga kusanthula komanso kupanga zisankho.
4. Kuonetsetsa kudalilika, Timeliness, kapena chokwanira.
5. The ziyenera olondola a misonkho.

mfundo

ndalama Current ndi nkhani pamaziko angapo a chakudya zofunika. Choyamba kuonetseredwa kwa mudziwe ayenera kutsatira zolinga za kutukula ntchito nkhani za. Kuti comparability ndalama zosiyanasiyana kukhala wamba nomenclature wa nkhani. Limawapatsa mpata kulipira ndalama zofunika zosiyanasiyana opaleshoni. Kupanga malonda ake, ogulidwa ndi zipangizo, zipangizo, etc., motero, anazindikira ntchito zizindikiro wamba zomveka kwa zigawo zonse. Osiyanasiyana nkhani amagwiritsidwanso ntchito mu Kugawilidwa kwanthaka ndalama ndi magulu gulu.

kusanthula

Aliyense chilli chuma ayenera kuwunika mphamvu ya ndalama panopa. Lowunikira imagwiridwa mu mawu a rationality ndi mwayi kupulumutsa pano ndi adzaimira nthawi. ndalama Current ndi mulingo woyenera, ngati amathandiza patsogolo chifukwa komaliza - kuwonjezeka mosalekeza mu zolowa ndi phindu. Kugwiritsa ntchito, muyenera:

1. Amati kuchuluka kwa ndalama kuchuluka ndi kuchuluka wachibale ndalama ndi phindu pa nthawi zakale. Yerekezerani zotsatira ndi anthu nkhani zina (makamaka mpikisano), ndi mtengo kwa makampani ndi dera lonse.
2. Kufufuza ndalama za nkhani payekha. Chiwerengero ndi kuchuluka choperekedwa nawo okwana ndalama opaleshoni kwa nthawi, kuwunika mphamvu ya kusintha mu gawo lino.
3. Kukhazikitsa nkhokwe kupulumutsa nkhani padera ndalama, kudziwa mmene angadzigwiritsire ntchito izo.

Variable ndi kuliika ndalama

Gawo ili ndi zofunika zothandiza. Variable ndalama opaleshoni ndi kuchepetsedwa kapena kuchuluka yolingana ndi buku la mankhwala. Iwo anaonetsetsa kugula zipangizo ndi zipangizo, mowa mphamvu, zoyendera malonda ndi mabungwe ndi ndalama zina. Zonse ndalama panopa pa mphamvu ya buku kupanga ntchito paokha. gulu Izi zikuphatikizapo milandu depreciation, chidwi pa ngongole ndi, kulipira nyumba, zofunikira, ndalama zaboma, ndi zina zotero. Palinso gulu osiyana kuliika ndalama (variable). kusintha kwawo ndi mwachindunji njila kwa kuchuluka kwa nkhaniyi.

Sitipereka ndi mwachindunji ndalama athamanga

mtengo mankhwala wagawo kuchita masamu ndi njira mayamwidwe. Iye anaganiza Kuwonjezera zonse ndalama kupanga. Information za mtengo kutumikira monga maziko kudziwa kuchuluka kwa ntchito ikuyendera, Zotsatira za chuma, voliyumu ya inventories. Timatha kuonanso bwino profitability katundu munthu, magulu awo, komanso mayunitsi ntchito. Malinga ndi zotsatira za chisankho pa anaiyamba kupanga zambiri kapena ntchito. mtengo index amagwiritsidwanso ntchito mu ndondomeko ya mitengo, makamaka mtima wa ndalama variable.

Features ya ntchito

Kale njira mayamwidwe inafalitsidwa mu chuma anakonza. Ntchito popanga mfundo zoyendetsera pa mphamvu zonse ndi kupanda mpikisano mtengo. zinthu tsopano zinasintha. Makamaka, potsegula mphamvu kumalo a ntchito anatsimikiza ndi kufunika kwa mankhwala. Nayenso makamaka zimadalira mtengo. Kudziwa mtengo wa ndalama kwa buku opatsidwa kupanga zitha kukhala kumapeto kwa nyengo ya malipoti. Nthawiyi, mutu wa zimakwana chofunika pa siteji ya mapulani a assortment.

kuipa njira

Kuchokera pamwamba ndizoonekeratu kuti monga mawerengedwe yofunika kwambiri kusowa mayamwidwe wathunthu amachita palibe mtengo mgwirizano pakati pa kukula ndi buku la kupanga. Komanso, kuipa zotsatirazi:

1. Kufunika ntchito Kugawilidwa kwanthaka m'munsi mwa mtengo mozungulira pa mitundu ya mankhwala. atsopano muyezo kusankha Pankhaniyi ndi yosokoneza kwambiri. Zogwiritsira Nawonso achichepere kololeka yochepa.
2. Mogwirizana ndi Kugawilidwa kwanthaka ndalama mozungulira kwa mankhwala phindu adzakhala anakhudzidwa ndi kusintha m'matangadza katundu kutsirizidwa mu malo. Pamene anasonkhanitsa kuchuluka kwa illiquid mankhwala chilli zachuma adzalandira kuwonjezeka mu mtengo wake woikidwiratu.

kuipa otchulidwa zikhoza kupewedwa ngati tikugwiritsa ntchito njira kugawa ndalama mu variable atathana ndi. Pankhaniyi, chabe yotsirizira adzaukitsidwa mu mtengo wa katundu ndi. Pankhaniyi, ndalama atathana aphatikizidwa ndalama nyengo. Chifukwa, mapindu ochokera kudalira kwake kusintha voliyumu m'matangadza.

ndalama kapangidwe

Ndalama kuti apange mtengo mtengo, zidzasankhidwa malinga okhutira zachuma on:

1. Zakuthupi.
2. ndalama ntchito.
3. Amortization la PF.
4. Azimayi kwa yothandiza. akusowa.
5. ndalama zina.

Kapangidwe ka magulu awa kumatengera zifukwa zosiyanasiyana. Kwenikweni, zimakhudza chikhalidwe cha mankhwala ndi zipangizo ndi zipangizo, mlingo luso, mitundu ya gulu, malo kupanga zinthu okwanira ndi kugulitsa katundu.

ndalama zakuthupi

Kumabungwe onse chuma, ndalama izi amapanga zambiri za mtengo. Ndi inventories monga mankhwala theka-kusasanyiwa, zipangizo, mphamvu, mafuta ndi zina zotero. Ena mwa zinthu izi kukonzedwa kapena anasonkhana. Zimenezi zikugwira makamaka kupeza kuchokera makampani kunja ndi zipangizo theka-yotsirizidwa. Kumasulidwa kwa mphamvu ndi mafuta chuma chifukwa cha kufunika kwa chuma chawo. Pakuti mtengo chuma mulinso ndalama za kulongedza katundu, ma CD, zida zosinthira ndi zida. Resource ziyenera kuchitidwa pa maziko a mtengo kugula (kupatulapo VAT), ankamvetsa, mabungwe, malonda yachilendo, mmene kukumana ndi mabungwe m'khalapakati, ntchito miyambo ndi angapo zizindikiro zina. Chifukwa ndalama chuma lilibe phindu coolants zatsalira intermediates, zipangizo, amene anapanga m'kati kupanga ndi mankhwala pang'ono kapena kwathunthu kutaya ogula katundu wawo ndi moyenera, akhoza kugwiritsidwa ntchito zina.

chipukuta

ndalama ake amasonyeza ntchito anthu kumatanthauza mapangidwe mtengo mtengo. ndalama zikuphatikizapo malipilo a ogwira chinsinsi, komanso anthu amene sali mu chikhalidwe, koma zimakhudzidwa kupanga ntchito kupanga. Malipilo tichipeza:

1. S / N, amene masamu malinga ndi mitengo ya tariff, chidutswa-mitengo, mkulu malipilo kwa mawerengedwe a dongosolo anatengedwa ndi kampani.
2. Mtengo wa mankhwala, anapereka monga malipiro mu mtundu.
3. Mabonasi ndipo ankamvetsa.
4. Mphotho kuchitila mkulu kupanga.
5. Malipiro a zina ndi zonse masiku tchuthi.
6. Mtengo wa utumiki kwaulere.
7. Kamodzi chosangalatsa kwa utumiki yaitali.
8. Ankamvetsa ntchito Far North.
9. ndalama zina.

zinthu zina

Azimayi kwa yothandiza. zofuna ndi maonekedwe a kusokonekera kwa ndalama za boma zokhudza ndalama zofuna chikhalidwe. Ndalama allocated kwa ndalama bajeti yoyenera ndi cholinga. Depreciation ndi amortization m'gulu mtengo wa ndalama, amene masamu malinga ndi phindu buku la chuma atathana ndi malamulo alipo. Depreciation kuchita masamu kuti zinthu mwini ndi anausiya (kupatulapo ngati tasonyeza unakhazikitsidwa mu pangano). Monga mbali ya ndalama zina pali ndalama. Zikuphatikizapo, makamaka malipiro ndi misonkho zokhudza zopereka, kuchuluka kwa premiums, malipiro kuwononga chilengedwe, malipiro chidwi pa ngongole, alendo kuyenda ndalama, malipiro a ntchito zokhudzana ndi chitsimikizo, Malipilo kwa kusalumikizana, Kutulukira, etc. .