Muridzi wepamusoro webasa: zvinyorwa, kuongorora uye kuwanikwa

Muhutano ndiko kukosha kwese kwemari uye zvivako zvebhizimisi izvo zvinezvo. Dzinoshandiswa kugadzira nhumbi dzese, uye dzinogadziriswa maererano nemutemo weRussian Federation. Ngatimbokurukurai zvakanyanya nezvekugadziriswa kwekugadzirisa kwemari yavo, kuongororwa uye neyo оборачиваемость. Zvinhu zvekuumbwa kwayo zvakafanana kune makambani makuru uye maduku.

Iyo pfuma inosanganisira zvinoshandiswa zvemari yemari, zvakasiyana maererano nekugadzirwa, hutungamiri hwehupfumi uye yakashandiswa matiro:

• Statutory;
• Reserve;
• Zvimwe.

Mukuwedzera, inogona kusanganisira:

• Chinangwa chemari inokosha;
• Undistributed profit;
• Hurumende inobatsira;
• Free receipts.

Sezvazvakataurwa, huwandu hwemari hunosanganisira mutengo mukuru, kukosha kwayo kunotsanangurwa nemutemo pamwe nemamwe mapepa ezvinyorwa ezvesangano. Nokudaro, kushandurwa kwaro kunogoneka chete mushure mekunge zvakakodzera kuchinja kune mapepa anoitwa.

Zvimwe zvekuwedzera zvinosanganisira kukosha kwezvose zvivako, izvo zvakagadziriswa nevatangi muhuwandu hwemari yakanyorwa yakanyorerwa . Haisi nguva dzose yakagadzirwa maererano neurongwa.

Equity inosanganisirawo gadziriro, iyo inopiwa nevatungamiri kubva kune purogiramu yekambani uye inoshumira kuvhara kurasikirwa nekurasikirwa. Ukuru hwayo uye urongwa hwekugadzirisa hunotsanangurwa kakawanda nemutemo wezvino uye nemitemo.

Kubviswa kwebasa ndiyo iyo inonyanya kukosha kwekambani yekuunganidza. Inosanganisira chikamu chemari yakawanda yakasara mushure mekubhadhara mitero uye mari kune zvimwe zvinangwa.

Mari inokosha inosanganisira mari yakawanda, iyo inotarisirwa kuwedzera uye kukura kwebasa, pamwe chete nemabasa evanhu.

Iyo pfuma inoshumira sechinhu chinobva pakuumbwa kwemari inoshandiswa nesangano kuti ione zvinangwa zvayo. Inosanganisira zvikamu zviviri zvinokosha:

• Mari iyo inotengeswa, iyo inotengeswa nevatenzi mu "common boiler". Inosanganisira mazita ekuremekedzwa kwezvikamu zvakasarudzwa uye zvakajairika, pamwe chete nemari yakawedzerwa uye kushandiswa zvakasununguka zvinokosha.
• Iko yakaunganidzwa inoumbwa mukuwedzera kune izvo zvaive zvichitungamirirwa navanini. Kazhinji ruzivo rwayo runoenderana nekushandurwa kwekuenzanisa. Inosanganisira nyaya idzi dzinoumbwa mukugadzirwa kwekushandisa net net. Mhedzisiro yekugadzirwa kwayo haina kufanirwa kubatsirwa. Asi pano urongwa hwekubhabhatidzwa, chinangwa, mikana uye mazano ekushandiswa kwezvimwe zvezvinyorwa zvichasiyana zvakasiyana.

Chinhu chakakosha zvikuru ndechekuongorora kwehutano, nokuti kukwanisa kuunza mari ndiyo inhu hukuru. Mundima ipi zvayo iyo inotungamirirwa, iyo inogona nguva dzose inokwanisa kugadzira purogiramu kana yakashandiswa zvakajeka. Nokudaro, chinangwa chikuru chevatungamiri ndechekusimbisa kuwedzerwa kwehupenyu hwevatenzi. Kuti uongorore mapurogiramu makuru, maitiro ekutsvakurudza akashandiswa anoshandiswa.

Imwe nheyo yekambani iyi inofanira kuumbwa maererano nemutemo weRussian Federation. Mukuwedzera, zvinyorwa zvheyo uye maitiro ekugadzirisa mabhuku ndezvokutanga.

Nokudaro, maererano nemutemo, kambani inofanira kusika mari mbiri:

• Statutory;
• Backup.

Asi nzvimbo dzekushandisa kwavo dziri muhutano hwakakwana hweBhodi reVatungamiriri, iyo inokwanisa kuziva mabasa epamberi, mabasa anobatsira.