Luca Pacioli, "bhuku pamusoro nhoroondo uye zvinyorwa." Luca Pacioli: Biography

An chinokosha ano zvoupfumi anoita kuti ndizvidavirire. Sezvinoratidzwa dzakaitika ruzivo, mazano pamusoro mari yayo kweropa vari inextricable kubatana pamwe huripo mararamiro zvoupfumi. With kukura ehurumende panodikanwa kuti systematize uye streamline kushandiswa zvemari. Kukuru mupiro yokupedza chinetso ichi akaita Luca Pacioli - ari "baba" rokuzvidavirira. Next, tsvaka chii kukosha masvomhu.

Luca Pacioli: Biography

Akaberekerwa muna 1445 muna Apennines, mutaundi duku Borgo Sansepolcro. Kunyange mukomana wake yakatumwa yomunzvimbo wemamongi kudzidza yokudhirowa. Muna 1464 Luca Pacioli vakatamira Venice. Ikoko chaibatanidzwa dzidzo vatengesi 'vanakomana. Panguva iyoyo akanga sumo yake yokutanga zvemari utariri. The 1470th Luca Pacioli (yemasvomhu mapikicha akurukurwa munyaya) vakatamira kuRoma. Ikoko apedza kunyora bhuku rake rokutengesa svomhu. Roma yemasvomhu anoenda makore matatu Naples. Ikoko kuita zvokutengeserana, asi zviri pachena kuti hazvina zvazvakabatsira. Mumakore 1475-76 akava mumongi uye akabatanidza Franciscan murayiro. Sezvo 1477 ndipo Luca Pacioli akadzidzisa makore 10 paYunivhesiti Perugia. Panguva kwayakaita wayo kugona kudzidzisa kakawanda akacherekedza nekukura mari. Kushanda kuyunivhesiti, iye akasika chikuru basa, mumwe chitsauko iro raiva "bhuku iri zvinyorwa uye nyaya."

The 1488th yemasvomhu akasiya dhipatimendi akaenda kuRoma. Sezvo akanga ari mamiriro Pietro Valletari (bhishopi) pamusoro mashanu akatevera. Muna 1493rd Pacholi vakatamira Venice. Pano akagadzirira bhuku kubudiswa. Pashure patambo kwegore, Pacioli akatora cheya paUniversity of Milan, apo akatanga kudzidzisa masvomhu. Pano akasangana naye Leonardo da Vinci uye anova shamwari yake. In 1499th vakatamira kune Florence. Ikoko Pacioli akadzidzisa masvomhu kwemakore maviri. Pashure paizvozvo akaenda Bologna. Muguta iri inenge hafu yomunharaunda bhajeti akatumirwa University of neizvozvi. Kuitwa wemasvomhu rakadaro mari uye repamusoro nzvimbo rinoratidza kukudzwa kwayo.

Kwapera makore mashomanana ari Venice pabhuku, rakanyorwa Luca Pacioli, "bhuku pamusoro nhoroondo uye zvinyorwa." Date bhuku iri basa - muna 1504. By 1505 fung yemasvomhu akapotsa akafamba kubva kudzidzisa uye vakatamira Florence. Asi 1508th, iye zvakare akaenda Venice. Ikoko, akapa hurukuro. Zvisinei, ake chikuru basa rakanga panguva wokugadzirira Bhuku shanduro yake Euclid. Muna 1509 akabudisa rimwe bhuku, rakanyorwa Luca Pacioli, - ". On Huwandu Divine" Muna 1510-M yemasvomhu anodzokera yekwake uye vakava risati yekwataigara wemamongi. Zvisinei, upenyu hwake hwakanga kuvaremedza vakawanda anonyengera shanje. Ichi chaiva chikonzero kuti makore mana gare gare iye zvakare akaenda kuRoma. Ikoko waidzidzisa kwemasvomhu Academy. Ari mutaundi rokumusha Luca Pacioli akauya shure pfupi asati afa - muna 1517.

Mupiro kuti kukura wemasvomhu mu nzira

Kuti kunyatsonzwisisa kukosha bhuku, rakanyorwa Luca Pacioli ( "bhuku iri nhoroondo uye zvinyorwa"), zvinokosha kuongorora zvinotaurwa vakaisa pasi pavo. Anenge zvose nyanzvi vanoti yemasvomhu aronga nzira aivapo pamberi pake. Somuenzaniso, unogona kuita zvokufungidzira kuti Luca Pacioli - ne kaviri mukova. Waivapo pamberi pake. Panyaya iyi, mubvunzo unomuka, chii ndiwo mupiro wemasvomhu iyi? Kusiyana vaairarama, Pacioli vaidavira kuti zvinhu zvose zvinokosha rave kutanga kare. The chikuru basa masayendisiti akaona ari kupfuura vakarongeka kosi yokuvaka kurovedza. Pacioli haana kufungidzira basa nesayenzi mhiri yezvinoreva pedagogical muitiro. Naizvozvo, vachidzidzisa basa rava chinokosha muupenyu hwake.

Views vaiva Luca Pacioli, vakatsunga kwazvo ayo nzira nesayenzi kuti agadzirise zviri kwemasvomhu matambudziko, uye anoenderana anoranga. nzvimbo iyi yakanga vakazoroorwa zvakarurama pakutsvaga Galileo. Luca Pacioli ruzivo wemasvomhu akanga zvakabatana chaizvo nokudzidza maererano nyika. Yakarurama geometric zvitarisiko, kufanana convergence nepakati vakava kuratidzwa kwake maererano ichi. The musayendisiti haisi chete kunyorwa tsika idzo asati, uye akavapa Kurondedzerwa nesayenzi. Ndiro ukoshi chikuru mabasa anoitwa Luca Pacioli. "Bhuku iri nhoroondo uye zvinyorwa", saka akava hwaro kuvandudzika pachiyero papepa wegadziriro.

Musimboti zvesayenzi kusvika

Kuratidzwa chokwadi panguva chokuvapo yavo ndiyo yakarurama kwazvo. Asi panguva imwe chete nzira yakadaro haakonzeri kuti pakuzadzisa tsika sezvo nzira ruzivo nezvezvandaifanira zvakapfuura, chaiwo kubereka vana kare uye kuitika. The kusvika kuti yave kushandiswa Luca Pacioli, akaita kuti zvibvire kuti kuongorora mamiriro ezvinhu kwete chete zvayo zvinoyevedza kukura, asiwo kwenguva, uyewo nokuda kwemashoko uye kuvimbika. In basa rayo, nyanzvi yemasvomhu ipfupi panze, akaita nhamba zvikanganiso vanorondedzerwa zvikuru yechinyakare Venetian ezvinhu, pane mberi Florentine. Kunyange zvakadaro, zviri "bhuku" Luca Pacioli akaratidza kuti ari kugadzirira mashoko zvemari kunogona kushandisa sayenzi nzira. Akakwanisa kutsausa nengaidzo pakugadzirwa rimwe nzvimbo sayenzi chaiwo. Izviwo, ndechokuti vanhu vazhinji (Leibniz, Cardano nevamwe) kufarira dzidziso rokuzvidavirira.

Kutanga kwemasvomhu hurongwa

In ake "bhuku" Pacioli mukwanisi huripo nzira pfungwa pamusoro combinatorics. In vaigadzirira nechiyero panguva iri chikamu chiduku kushandiswa mawa kushandisa vakawanda dzeEurope. Asi panguva kushandiswa nyore vakagumisa. Zvisinei, mupiro mukuru kune nzira wemasvomhu vanoona nekuvasuma pfungwa pamusoro rokuzvidavirira kuvimbika maitiro uye kuti pakuenzanisa convergence anoshanda sechiratidzo maererano kwayo. Zvapedzisira tsanangudzo kwainzi panguva iyoyo, kwete chete somunhu aesthetic, asiwo ouinjiniya muchikwata. Assessment pachiyero wezvokutengeserana nechinzvimbo ichi anotibvumira kuti kumiririra boka muchimiro ane Integrated hurongwa. Nzira, iyo nani Luca Pacioli - kaviri kupinda - yake mafungiro, vaifanira kunge vakashandisa kwete chete nokuda chaiwo zvebhizimisi, asi kuti chipi sangano uye nokuda upfumi hwose. Izvi zvinoratidza kuti ane nzira iyo iri rakatangwa yemasvomhu, akagadzwa kwete chete kukura mashoko zvemari, yakava hwaro nokuumbwa kwaizotevera vasinganyatsooni upfumi pfungwa.

Luca Pacioli, "bhuku pamusoro nhoroondo uye zvinyorwa" (pfupiso)

Chekutanga zvinofanira kutaurwa kuti pakuenzanisa zvemari mune samhu akapa ari zvachose akarayira kutevedzana remapazi. The kupangidza "Maitiro" kupfuura kwakakwana vanogona kuonekwa zvitatu rokuzvidavirira mabhuku. Chokutanga - "Chirangaridzo" - zvinoratidza anotevedzana kutevedzana kwezviitiko zvose nyaya. Muchitsauko ari "bhuku" rechitanhatu anotsanangura sei mufambiro wake. With chokurangaridza chikatsiviwa chikuru zvinyorwa pamusoro nguva. Somugumisiro, paiva kusawirirana pakati zvinoyerera mazuva vanyorwa kutengeserana uye chokwadi.

Rinotevera bhuku - "History". Zvakanga zvakagadzirirwa kuti munyika kushandisa chete. It akanyorwa ose akavhiyiwa kuti dzave inorondedzerwa "Chirangaridzo", asi anofungawo zvazvinoreva zvoupfumi (kurasikirwa, purofiti, uye zvichingodaro). Zvakanga zvakagadzirirwa kuti Posting uyewo rakanyorwa zviitiko zvacho zvichitevedzana. Bhuku wechitatu aiva "Home". About akaudzwa mune rechi14 chitsauko "bhuku". It akavhiyiwa yakanyorwa ine hurongwa pane munhevedzano yokuverengwa kwenguva.

kutsanangurika

Ndicho chinotevera musimboti, iyo akarondedzerwa Pacioli. Kutsanangurika chinorehwa kupa vanoshandisa hwakajeka uye zvakakwana ruzivo pamusoro zvoupfumi basa zvavakanga vachida kuita. Entries All mumabhuku, zvichienderana kuti musimboti, unofanira kuitwa kuitira kuti Conceptual gadziridzo akanga inopiwa mavari. Nemamwe mashoko, kutengeserana inofanira kunyorwa kuitira kuti unogona papera kudzorera mapato vanoita, zvinhu, nguva uye nzvimbo chokwadi. Kuti vabudirire mukuru Kujeka zvakakodzera murayiro mutauro rokuzvidavirira. Masvomhu kushandiswa kunyora bhuku racho Venetian rwechiHebheru, zvikuru kushandisa kwemasvomhu pfungwa. It Pacioli akaumba prerequisites nokuda kwoUmambo mutauro chizvidavirire ndiyo pachena kuti vakawanda vokuItaly mari.

The inseparability wemba uye zvebhizimisi

Pfungwa iyi yakanga panguva iyoyo zvikuru zvakasikwa. Chokwadi kuti vatengesi zhinji ipapo akaita oga muridzi zvebhizimisi, mamaneja uye vanowana purofiti uye Nokurasikirwa kubva vanotengesa mabasa. Saizvozvowo, utariri chizvidavirire rinoitwa sezvinodiwa muridzi zvakasimba wacho. Zvisinei, muna 1840 Ippolitom Vane akanga akagadzira mumwe kusvika. Maererano naye, chizvidavirire rinoitwa kwete kufarira muridzi uye kambani. Izvi zvairatidza kupararira dzakafara negurumwandira mugove guru.

Credits uye debits

Imwe nhungamiro inokosha muna Pacioli waitsigira Dual yakarekodwa. Yemasvomhu yaibatana nzvimbo kuti mumwe kutengesa inofanira kunyorwa ari debit kana zvikwereti. Izvi ane anotevera zvinangwa:

1. Kudzora Kururama kugadzira chokwadi zvoupfumi mabasa.
2. Kuronga uwandu muridzi wacho zvakarurama, pasina Inventory.
3. Kutsunga zvemari mugumisiro.

In basa rake Pacioli akateerera zvikuru kuti dambudziko wokutanga. Pakazoti wechipiri nowechitatu akaramba undeveloped. Izvi zvinotungamirira nokuumbwa nzira, iyo inokanganisa yakarurama chijana. Chokwadi kuti Pacioli ainyanya musayendisiti, uye ipapo - a financier, saka funga kwegadziriro miviri kupinda mukati munhu causal ukama. The debit anofungidzirwa yemasvomhu akaona chikonzero, uye chikwereti - mumwe mugumisiro. Nzira yakadaro zvemari hurongwa yokudzokorora zvikurukuru kuwanikwa kushandiswa mune upfumi. The kupfuura succinct Pfungwa rwemusimboti ichi akapa Jezierski: pasina tichiregeredza haangagoni kuva mari. The chikuru chokuita hunyambiri kurekodha Pacioli akatora zvinotevera:

1. Huwandu debit turnover anogara kufanana kuti chitsama mbiri.
2. Kukosha debit zviyero anogara kufanana kuti kukura zvikwereti.

Misimboti iyi vakazoroorwa vakava kwakapararira munyika chizvidavirire hurongwa.

mashoko Subject

Sezvazvaiva Pacioli akaita kuurayiwa kuritenga uye kutengeswa chibvumirano. Rutapudzo zvibvumirano zvose kuti gwaro iri mhando chaiva kwese kuti nguva. Pasina mubvunzo, nhasi zvakasiyana-siyana muupenyu mune zvemari kunogona kufanira kupinda yechinangwa pfungwa vachitenga uye vachitengesa (somuenzaniso, nemichina, ita mutengano, chikwereti kugadzirisa uye zvichingodaro). Zvisinei, munguva Pacioli mharidzo iyi yaiva mberi chaizvo. Uyezve, nzira iyi akatibvumira iumbe zvakakwana nguva kuti tsanangudzo ukoshi sezvo kwete chete mitengo akanaka, asi mari kuferefeta uye mamiriro ezvinhu ari pamusika.

Nheyo adequacy

Chaizvoizvo Its iri pakuti mari zvose chakakonzerwa namaneja kwekambani chokuita nokufamba kwenguva chete mari yakagamuchirwa. Nheyo adequacy pamusoro Pacioli rinopa zvinopfuura anopinda zvakananga uye zvakajeka. In chete mari sechinhu mari. Nepo pfungwa profitability uye amortization chete vakatanga inotungamirwa yavo. Vari kunzwisisa zvose zvakabetsera pakusikwa mazano sei mari kana kumwe mari. The kunzwisisa kutsva kwemari, mumwe anogona kutaura kuti akaumba kwete chete nokuda kwoupfumi kwema, asiwo zvichikonzerwa chizvidavirire nzira.

anochengeta nengaidzo

Pacioli akatenda Accounting chinhu kuzvipira chinokosha, panyaya iyi, kukosha nhau zvabuda akaita se hama izwi. Migumisiro yakanyorwa nzira imwe kana mumwe bhuku, zvinoenderana nzira nhau. Urongwa Izvi zvinoenderanawo nepfungwa yokuti kugadzira rakarurama kupfuura mabhizimisi kwema nechiyero, nekuti nzira zvose zvinoda munhu akarurama chaizvo kuratidzwa chokwadi panguva kuti mhedziso inogona kazhinji vaishora zvakananga. Pacioli yose anonyatsoziva. Panyaya iyi, sezvo mukuru pamusana mashoko emari zvaakaona pesvedzero yake pamusoro sarudzo mubhizimisi zvakanaka mhinduro.

kuvimbika

Ichi wokupedzisira musimboti, izvo akazivisa Pacioli wake "bhuku". Munhu anobata pakuenzanisa mashoko kuva vakatendeseka zvachose. Izvi zvinofanira kuoneka kwete bedzi mune rusarura pakati mushandirwi zvakananga. An zveakaunzi anofanira kunyanya vakatendeseka kuna Mwari. Maererano tariro iyi maari dzinenge dzose chitsauko wemasvomhu haasi mutero tsika kana kuurayiwa ane yemamongi basa, uye huru musimboti woupenyu. Nemaune kukanganisa chizvidavirire ruzivo Pacioli anonzi hadzina kufambiswa zvakanaka mari kwete chete. Nokuti yemasvomhu zvakanga chikuru kukanganisika naMwari harmonies, yavakatsvagira kunzwisisa achishandisa Masvomhu.

payakaipira vanoshanda

Zvinofanira akati kuti basa Pacioli akaita zvikurukuru sezvo yokungotaura bhuku. Panyaya iyi, haina kuratidza zvakawanda zvezvidzidzo mashoko emari kuti aivapo panguva iyoyo. Izvi zvinosanganisira, zvikurukuru, zvinosanganisira:

1. Kuita mabhuku dzokuwedzera uye dzakafanana.
2. Accounting indasitiri mari.
3. Kuchengeta nengaidzo pamwe Analytical chinangwa. Nepo nyaya paumbwe kare kunze kwete chete kuwiriranisa ruzivo uye kuvhara mabhuku, asi anoita somunhu basa uye kuongorora chokushandisa.
4. Kuchengeta nostro uye vostro nyaya.
5. Basics of odhita nzira nokudzikama kuongorora.
6. Kukarukureta nzira maererano kuparadzira purofiti.
7. Kuchengetera zvinhu uye kuparadzira kwadzo kuti pedyo nguva.
8. Zadzisai kushuma ruzivo Inventory nzira.

Kusavapo yenhengo izvi zvinoratidza achinyanya kwokushayiwa ezvokutengeserana ruzivo Pacioli. Kunenge kuti haana kusanganisira mashoko inopiwa chokwadi kuti havambokwanisi kufanira kuva coherent gadziriro, akasikwa kubudikidza naye.

In mhedziso

Labor Pacioli aiva mumwe yokutanga, iyo inoshandisa mutauro Italian senzira yokuratidza pfungwa yesayenzi. Principles uye Mapoka, akaumba munhu yemasvomhu uye anoshandiswa panguva. The chikuru chakanakira Pacioli haasi chii akavapa, - nokuti aizova uye aita saizvozvo. mupiro wake iri pakuti akanga kuonga kwake bhuku chizvidavirire akanga akakwidziridzwa kuti chinzvimbo nesayenzi.