Kugadzirwa kusingagumi mukugadzirisa kwebhizimisi pamabhizimisi

Ose bhizimisi anoedza nechokwadi hapana downtime, izvo zvinogona kukanganisa migumisiro mari kuti basa raro. Basa iri risina kumiswa anoratidza kuti panguva pakuguma nhau nguva iri kubudiswa vasara pane basa mberi. Kururama dzemaitirwe pamusoro Mari rapera chigadzirwa zvinoenderana sei nemazvo huwandu basa mberi. Zvakakosha kuongorora umboo izvi nemazvo, nokuti kuvimba kukura kubhadhara, uye zvimwe zviratidzo zvizhinji.

Ndechipi basa mberi

By tsanangudzo, basa mberi - ndiyo zvigadzirwa, zvinhu kana zvigadzirwa asina ndavhiyiwa ose anodiwa kubudiswa matanho aivapa rwokugadzira. Saka, zvinogona kureva zvinotevera zvigadzirwa:

• mbishi zvinhu uye Semi-dzapedza zvigadzirwa, kubudiswa iyo watopiwa raparurwa nechinangwa chokuchinja vave apedza zvigadzirwa;
• undersized zvinogadzirwa;
• zvinogadzirwa vasina ndavhiyiwa anodiwa hwokugadzira kufarirwa kana bvunzo;
• dzapedza mabasa (mabasa), achigere rabvumwa mutengi.

Nemamwe mashoko, kushanda mberi chizvidavirire - nayo nechinangwa mari inoshandiswa mari (zvinhu, zvinhu zvaparadzwa, depreciation, dzakava mushandi mari) uye dzimwe mari inoshandiswa, kugadzirwa iyo vakatotanga, asi nengaidzo jira musi haisati yapera.

Bhuku rino mari inounganidzwa panopera imwe nguva isina debited kune dzimwe nhoroondo, uyewo, uye zvinosara runoenzanirana kugadzirwa nhoroondo (semuenzaniso, 20 kana 23). Uye kunyange kana ari nhau nguva pakanga pasina kugadzirwa, asi mari dziri chakakonzerwa namaneja, zvakadai mari ichakurukurwa sezvo basa mberi. Zvadaro, vachange mhosva kuti mari yapera zvigadzirwa. With pfungwa "basa mberi" akasangana kunyange avo mabhizimisi kuti vari mubasa zvokutengeserana kana mabasa uye haaiti chinhu zvigadzirwa. Mari chakakonzerwa namaneja panguva nhau nguva tichanzi tine basa mberi kusvikira nguva kwakadaro haisati vakaziva kutengeswa kwenhumbi (mabasa).

chizvidavirire

Bhuku basa mberi, uye ayo akafanana zvakasiyana kuti makambani mumaindasitiri siyana. Nguva yose kugadzirwa kutenderera uye chitsama mari anogona akasiyana siyana zvichienderana hunhu zvinhu uye sangano muindasitiri chichingoitwa. Saka, basa mberi vazvidavirire makambani akasiyana kunogona kunzi vakasiyana mumwe nzira.

Nokuti makambani ane refu kugadzirwa kutenderera uye kupa nzwisisika mabasa (. The design, tsvakurudzo, kuvakwa, etc.), pakutengeswa anogona kuonekwa sezvinotevera:

• pamusoro pokupedza ose mabasa uye nemasaini magwaro anodiwa;
• kanenge kuita mumwe yoga basa rwakazara.

Kazhinji, tsanangudzo yokutanga ndiyo.

Basa mberi chizvidavirire zvinyorwa kuitika pasi uye yechipiri kugadzira, uyewo mukushumira nemhuri. Nokudaro, kushandisa mashoko yakaunganidzwa anotevera nhoroondo chete zita:

• 20 chibozwa;
• 23 chibozwa;
• ne 29.

Zviyero pamusoro debit nhoroondo idzi panopera mwedzi - ndiwo basa mberi kambani.

Nokuti nyaya yechipiri inopiwa 46 "Inopera zvokukura konekwa mabasa." Nhoroondo ruzivo inounganidzwa pamusoro nzendo vapedza mabasa, chimwe nechimwe chine akazvimirira kukosha uye rinopa akasaina chibvumirano.

Possible chizvidavirire Entries chokuita nenhoroondo:

chizvidavirire kupinda	Content zvoupfumi oparesheni
Am 46 - CR 90/1	The kuziva kwemari iri chitsama kukosha mumwe nzendo basa pamwe mutengi mubhadharo
Am 62 - CR 46	Nyora-kure vaibhadhara mutengi izere mutengo ose basa pashure pakupera mumatanho zvose

Basa mberi chizvidavirire kutengeserana Makambani rinoratidza mapfupa unsold zvinhu uye kunokonzerwa vayowo mari.

In basa rayo, zvakasimba-mutengesi inotarisana anoverengeka mari: kutenga zvinhu, mari chokuita urongwa ezvokutengeserana mabasa (nzvimbo Rental, kushambadza ishandise mari pomudonzvo, chokufambisa mari, etc.). In nemugwagwa, izvi mari dzinonzi kugovera mari. In pamberi unsold zvinhu makambani haagoni zvachose kunyora kubvisa bundu Nemutengo kuparadzirwa mari chakakonzerwa namaneja panguva nhau nguva. Huwandu dzakadaro mari zvinofanira kuparadzirwa, uye mugove pamusana dzasara unsold zvinhu, zvinosara nhoroondo 44 "kutengesa mari".

Tinyatsonzwisisa basa mberi

nzira dzakawanda nokuti PHN sezvaunotara iwe inokurukurwa mutemo Russian. Vari zvose chinyatsotsanangurwa mundima 64 PVBU. Saka, isu funga navo kuitira.

The kukarukureta uchishandisa chaiko mutengo

nzira zvikuru yakarurama. Muchiitiko chino, kuenda vose mari dzinoitwa kusunungurwa chigadzirwa. Chaizvoizvo Its iri ndechokuti nhamba Refinery zviumbu zvinowanikwa pakupera mwedzi zvikawanda nokuda vakaverenga avhareji kukosha Refinery dzakabatana.

Kukarukureta kushandisa mureza (kana akaronga) mutengo

Nzira iyi anobvumawo kuti zvebhizimisi nezvoupfumi kutarisira (akaronga) mutengo kuti WIP dzakabatana. Plus nzira ndechokuti kana ukashandisa nechikonzero mutengo tinyatsonzwisisa basa mberi sezvo kwacho kuri nyore zvikuru. The marapirwo anogona kunzi yakawanda unoparadza nguva-basa pakuverenga mari yapera chigadzirwa kusunungurwa. Zvarakasiya pakati chizvidavirire mitengo uye chaiko mutengo basa mberi kuti kukurukurwa nokuda 20.

The kukarukureta uchishandisa zvakananga mutengo zvinhu

The peculiarity pamusoro nzira iri kuti mutengo basa mberi chete akatuma Verengai yakananga mari dziri kwakakonzerwa pagadzirwe zvakananga. zvimwe zvose mari vari kune mari rakapera zvigadzirwa. A pamazita mari idzi kunorondedzerwa sangano raMwari chizvidavirire itsika.

Kukarukureta of Mari mbishi zvakashandiswa

Nzira Izvi zvakafanana yapfuura mumwe, pamwe chete musiyano kuti mutengo kunosanganisira chete mutengo kuitenga pagadzirwe mbishi zvinhu (kusanganisira Semi-yapera zvigadzirwa).

Zvisinei, nzira iyi havasi kuwanikwa masangano ose. Pakusarudza yakayerwa nzira rinowanzova novimba mhando kugadzirwa. Company mubasa kugadzirwa nechinhu chimwe uye iri kuwanikwa chete nokuda chaiko mutengo. Masangano vane gobvu uye Serial kugadzirwa zvigadzirwa vanokwanisa kusarudza chero mana chizvidavirire nzira.

Mari mutengo WIP

Mari mutengo basa mberi - nemari yakawandisa pakusikwa zvigadzirwa (mabasa, services), iro pakupera iri nhau nguva ichiri kuitwa kupatsanurwa.

Ngaaverenge mutengo - chinokosha chichingoitwa. Data kukosha basa mberi uye vakaipedza kuti kugadzirwa zvaida ari kugadzirira mashoko zvemari. Kuita pasina navo, uye pakugadzirwa mutengo uye musanganiswa wokuti zvavakanga vachida kuita pakati.

Kuti tinzwisise sei pfungwa interconnected vashande mberi uye mari yapera chigadzirwa, zvinokosha kufunga mutoo:

• SE = PHN (mavambo kumwedzi pachiyero) + Cost - WIP (eop mwero). apo:
  
  Chiremba - mari kugadzirwa zvigadzirwa chaiko wakatarwa;
  Mari - mari inoshandiswa pamwedzi (debits, 20);
  WIP - residues ukuwo, pakutanga kana pakupera mwedzi mumutsetse 20.

Pakuverenga mari WIP

zvoupfumi zvinhu

Pakushandisa mari ndewe kuyeuka pamusoro mukuronga uye nokugoverwa mari. Izvi zvinoda Kuparadzana mari dzakasiyana-siyana zvinoriumba kuti kuongorora marongerwo uye kudzora kuchinja kukosha nerimwe. Mudzimba tsika, asi kupatsanura kushandiswa siyana chikonzero. Mune mumwe wavo pane kupesana pamusoro upfumi mutengo okunze, uye mumwe - kuti nyaya kukudyira.

The Kuronga zvoupfumi zvinhu wakaiswa PBU 10/99, chinoremedza kune masangano ose dzokutengesa:

• Mari mbishi zvinhu;
• uwandu mubayiro;
• Mipiro yokushamwaridzana mari;
• amortization;
• dzimwe mari.

kukarukureta zvinhu

Chokwadi, kazhinji kushanda mberi aya hakungoitwi. List zvakagadzirwa kukarukureta zvikuru nzwisisika uye vakatsunga pasina kubudikidza zvebhizimisi, zvichienderana hunhu kugadzirwa. Zvisinei, hwokufananidzira Nomenclature zvinganaka mitemo, zvinosanganisira zvinhu zvinotevera:

• pachako mbishi zvinhu;
• yakatengwa Semi-dzapedza zvinhu kana mabasa inopiwa;
• recyclable tsvina (subtracted mutsetse);
• simba uye huni kwesayenzi zvinangwa;
• muhoro vashandi zveindasitiri;
• fanira mipiro nemagariro mipiro;
• mari chokuita kugadzirira uye kukura kugadzirwa;
• panhongonya mari (kwerunyararo chikuru uye ebetsero production);
• mukuru mari (mari chokuita basa);
• kurasikirwa muchato;
• mamwe inogadzirwa mari;
• Distribution mari (anonzi zvebhizimisi mari).

The 11 misara yokutanga vanoumba kugadzirwa mutengo. Kuti kuverenga zvachose mari kugadzirwa zvigadzirwa vanofanira kuwedzera yose 12 nyaya.

For zvinobudirira kurapa mari zvinobatsira kushandisa mhando mbiri inorondedzerwa.

The uwandu basa iri mberi

No zvinyorwa utariri havagoni pave nemhedziso rakarurama chizvidavirire Data. Nepfungwa kugadzirisa sangano anoita Inventory. nzira kwayo kunorondedzerwa nhungamiro. Pamberi uwandu dzokuchengetera zvichapedza zvinhu zvose, nhengo kana Semi-dzapedza zvigadzirwa, izvo panguva iyi kubudiswa zvapera. Vamwe yakatsvuka zvinhu, kuti yatova mabasa, asi kubudiswa iyo haisati yatanga, zvakanyorwa yoga. Izvi zvinoshandawo chakaremara zvikamu, chasara basa mberi haagoni kunzi.

Under ano nhungamiro, imwe uwandu hazvo kunze asati kwegadziriro wepagore nepakati pepa. Uyezve, zvichienderana chaizvo okuwana, kambani kuitwa Quarterly kwayo kana pamwedzi.

Kugadzwa zvachose basa, aifarirwa zvarayirwa musoro, inoita uwandu kubudikidza kuyerwa, peremerivaniya uye chaiyo count. Nokuti mumwe nomumwe yoga STRUCTURAL chikwata anoumba munhu yoga list, apo akaratidza pano mumatanda, dariro ravo kana mwero takagadzirira, vhoriyamu kana uwandu. Saka, kusarudza basa chairo iri mberi, zvinowanikwa paImba kambani.

Kana uwandu basa pakupfuura yapera, vakazadza mabasa chakasvitswa kuti ndizvidavirire dhipatimendi kuti kugadzira. Kana kusabvumirana kubva nezvezvaiitwa akazara collation mashoko, uye zvakawandisa kana kuperevedza yakakodzera chizvidavirire vakanyoresa zvinonyorwa. Commission Zvakakodzera kuziva vaishungurudza uye zvinokonzera kuti zvarakasiya kuwanikwa, kusarudza nzira kunyora kubvisa mari iyi.

chizvidavirire kupinda		Content zvoupfumi oparesheni
Ar 94 - 20 Km		Nyora-kubva mari dzakaonekwa ari uwandu kwezvokudya mukati mitemo rwokuzvarwa attrition
Am 94 - CR 73/2 Ar 20 - 94 Km		Nyora-kure yakawanda kuperevedza, yakanga kunokonzerwa vashandi
Am 94 - CR 91 Ar 20 - 94 Km		Nyora-kubva nekushaya panyaya apo vaishungurudza kuwanikwa
Am 20 - CR 91		Basa chaicho mberi hazvirevi dzinoenderana chizvidavirire Data. Vanozivikanwa uye capitalized pachisara

Definition of WIP vhorumu

Kuderedza uwandu basa mberi inobatsira pakuti hunoita kuti kumhanyisa yacho turnover, izvo zvinozoita iri zvakananga kunobatsirawo pamusoro turnover uye mubereko. Izvi zvinogona kuitwa Akaroromesawo nguva iri kugadzirwa kutenderera ari Optimization okuwana uye basa iri vachida. In basa iri mberi mumatanda, kukura kwavo uye sezvamunoita zvinofanira kuumbwa kuti vaifanira risina kumiswa mutinhimira zvapiwa uye muindasitiri chichingoitwa. Kutsunga tsika idzi inonzi iwe basa mberi.

The reshiyo raiva basa mberi - iri shoma uwandu kushanda guru, iro anokwanisa kupa kuramba uye yakafanana mudzimu zvavakanga vachida kuita. ukoshi ichi vanofanira kugara riwanikwe kambani. pane zvinotevera payakavakirwa kuverenga nayo:

• WIP = Musha x sr.sut kutenderera urefu X Conv. Simuka, apo:
  
  Bhuku sr.sut - kurimwa mari inoshandiswa pazuva (mu mari mashoko);
  kutenderera kureba - Kureba kugadzirwa kutenderera (akayera mumazuva);
  Koef.narastaniya - coefficient mari kumukazve.

Saka, zviri pachena kuti zvinodiwa basa mberi Proportional kuti bhuku kweShanduro zvebhizimisi, kuti maindasitiri kutenderera nguva uye ukuru zvibereko mari zvakananga.

Funga zvimwe zviri pasi nzira.

Paavhareji daily kugadzirwa vhoriyamu vagara vandifungira kugovera kukosha goho nokuda gore nhamba kushanda mazuva pagore. Zviri pachena kuti girafu yacho zvebhizimisi chokuita wokupedzisira mari.

Under kutenderera kureba rinoreva nguva inodiwa kuti pagadzirwe mbishi zvinhu vakatuma (zvinhu) vakanga vatendeuka kupinda apera zvigadzirwa.

The coefficient zvezvibereko chinoratidza unoda mishonga uye rinowanikwa nokushandisa nhamba avhareji mari WIP kuti kugadzirwa Mari GP.

• Coefficients. kuwedzera = Avg Cost PHN. : Mubhadharo Chiremba kugadzirwa.

Hazvisi zvose mashoko kungadiwa kuti kuverenga zvaida reserves iri mberi. nezvoupfumi ruzivo yeuka kuti bhuku understated chingava chikonzero kuti basa "kusimuka", pachava kushaya mari, kusvikira nekambani kutadza kubhadhara mune nenguva netsika dzavo vaite. Asi zvakawandisa reserves kungaita kuti chokwadi chokuti mari kuti aigona "vakatendeuka" uye vaunze mari, uye kupinda ezvinhu "chando". Nokudaro tinogona kurasikirwa, kutsauka mu profitability uye kuwedzera uwandu vachibhadhara mitero siyana.

Kushanda mberi. Active kana pusa?

WIP anosangana ose anodiwa dzekuziva kuti kunzi chinokosha - icho chinogona (pfuma), riri enzvimbo zvebhizimisi uye vanokwanisa mune ramangwana kuunza zvaioneka zvikomborero. Uyewo, sokuziva tinoziva, pakuenzanisa kunobatsira rakakamurwa zviviri zvikuru zvikamu: yenguva refu (non-richidzidzwa) uye pfupi-rokuti (ano) zvinoreva.

Basa mberi kazhinji mumwe chikuru zvinoumba kushanda guru. In basa iri mberi nechiyero jira haina kuratidzwa yoga. humboo pairi huri muchikamu "Current yesangano", mutsara "reserves" (1210). mutsetse uyu chine rokuunganidza ruzivo pane zvinotevera:

• inventories;
• prepaid mari (BPR);
• nhumbi nengarava;
• kushanda mberi;
• rakapera zvinogadzirwa;
• nhumbi Resale;
• dzimwe reserves mari.

Nokuti makambani ane refu kugadzirwa kutenderera, zvinokwanisika kuratidza basa mberi "Non-ano zvinhu".

Kushanda mberi pachiyero jira uye kunogona akaratidza ari oga mutsetse. Izvi zvinoitika muna chiitiko kuti ayo mari ndiwo inokosha mari. Zvichakubatsirawo kuti kupa ruzivo uwane ari mupanda kusvikira pachiyero uye chimiro 2 "Profit uye Kurasikirwa Statement."

WIP nhau madiki

Kubvira 2013, rakazoshandiswa zvimwe kuchinja kuti vari nzira zvikunde mashoko zvemari. Uyewo, vatsva siyana dzave dzakabudirira. Basic zvinotaurwa vari kuchinja, sapakutanga, pachiyero pepa iri muzvikamu zviviri: yesangano uye munataisireva, migumisiro vaifanira kuva zvakafanana. Asi nokuda madiki zvino kupa nyore chimiro, umo kusina partitions, uye uwandu zvinyorwa idukusa yekare. kambani kwakadaro kunogona kuzvisarudzira iyo pfungwa kusarudza kushuma pashure kugadzirira sarudzo yaro chizvidavirire itsika.

In itsva chimiro, sapamazuva yapfuura mumwe, basa mberi - pachiyero yesangano, nokuti iye pachine dzinza "Inventories". Saka, zita, uye tambo remitemo kuti madiki hazvina kumbochinja.

pachinzvimbo mhedziso

Akakurukura nyaya rakanyatsojeka zvakawanda uye haunzwisisiki, kunyanya panyaya hombe maindasitiri mabhizimisi. Munyaya ino, tikabata panyaya dzakawanda, asi chokwadi, zvakanga zvisingaiti kuti funga zvose matambudziko uye nuances zvinoitika mubasa zveakaunzi mubasa ndizvidavirire basa mberi.