The chizvidavirire mitemo dzesangano; marongerwo chikuru kugutsikana

The chizvidavirire mitemo akaitwa nemasangano dzakarongwa maererano noMutemo "On Accounting", hwokufananidzira zano guru pamusoro chizvidavirire uye nhau. Mugore, zvinowanzoda haigoni kuchinjwa. Zvisinei, kana, kudiwa payo kuchimuka, zvose kuchinja yakanyorwa nhengo tsananguro kucherechedza. Accounting zvinhu kuisa basa plan zvavakanga vachida kuita nyaya. Form rokuzvidavirira ndiko chizvidavirire zvinyorwa kana magazini-hurongwa.

Sezvo kutonga, chizvidavirire wokuti sangano rinoitwa centrally. Panyaya iyi, kuti uwandu akabata 1 nguva pagore. Kana kuita basa rayo anotungamirirwa kuMudzidzisi zvokudya simba iri Russian Federation.

Mhando dzose zvomusejari uye-muitiro nhoroondo mamaneja zvinopa mapoka zvakakodzera kambani. Internal chizvidavirire mitemo anosimbisa ndizvidavirire yakasimba, pasi zvinotevera zvinodiwa:

- vakaparadzana chizvidavirire akavhiyiwa;

- Kuchengetedzwa magwaro;

- basa mukuru akaundendi kuti sangano rokuzvidavirira.

Sezvo kutonga, chizvidavirire mitemo yacho sangano chinosanganisira zvinotevera basa:

1. Hurongwa uye kunhaka kubva pazvinhu yesangano munokosha kupfuura ka50 shoma mubayiro, pamwe kushandisa panogumira hapana anopfuura 1 gore.

2. Vachitora nyaya depreciation, iro rinowanikwa iri pamwedzi hwaro.

3. revaluation pamusoro wakaiswa yesangano, izvo zvinofanira kuitika panguva imwe chete pamwe uwandu yabvaruka.

4. nekurangarira zvose zvamarudzi kugadziriswa mari inoshandiswa kuita.

5. nekurangarira kuti was michina uye michina.

The kuramba chizvidavirire wokuti oupfumi zvemari inobva kunzwisisa kuti kwenguva refu hanya migove, mumatanda, nezvimwewo, pamwe rokuti mari dzinopfuura 1 gore. Pfupi - mumatanda, zvisungo, uye dzimwe upfumi ane izwi uye anosvika 1 gore.

Nekurangarira kuti chisingaoneki pfuma kunoratidza kuti ekupedzisira zvinosanganisira refu (pamusoro 1 gore) mari nezvimwe nepredmetnye yesangano panguva zvizere ukoshi. Depreciation iri pakutsvaga dzemunharaunda ose depreciation maererano izwi kushanda. Maererano basa mavanga, mitemo iyi inofanira kusimbiswa maererano nemakore 20.

mbishi zvinhu chizvidavirire rinoitwa pasi pazasi: pakugadzira zvinhu, kavha, nenhumbi uye handingadariki zvikamu, lubricants, matai, akatenga Semi-dzapedza zvigadzirwa, zvokuvakisa uye zvimwe zvinhu. Nyora-kubva peturu riri kuitwa mitemo nechomukati ari vachida.

Nekurangarira kuti kuderedzwa mutengo zvinhu (IBE), kureva avo anogona kushandiswa hapana anopfuura 1 gore. Izvi zvinyorwa zviri kuramba ari kukosha zvavo zvomene. Nyora-kure kubva IBE pavaiita makomisheni pahwaro mutemo.

The kuramba chizvidavirire Mutemo nokure kwebasa mari inosanganisira zvinotevera Sub-Nhoroondo kuti havashandisi mari yakawanda:

- nokuti huru kugadzirwa;

- Rental;

- Transport Services;

- kugadzira;

- mabasa;

- panhongonya uye zvayo kumhanya mari.

Nekurangarira kuti ichinonoka mari zvinosanganisira mari kuti vachamutswawo mune ramangwana nhau nguva ari mutengo.

Nekurangarira kuti firimu, iro vanofungidzirwa chaizvo mari.

Goods uye nekurangarira kuti kutengesa akaita pamusoro kuitika zvacho, ita mutengano kwema. Kana kaunda Delivery tsanangudzo kwemari rinoitwa panguva yakatarwa-kure.

Nhoroondo Masvomhu vaida muchidimbu mashoko pamusoro kufamba mari vari mari uye nhoroondo dzose dziri Russian Federation uye kunze.

Nekurangarira kuti misha ine vashandi kuti muunganidzwa uye kuongorora mashoko kubhadhara kuti vashandi uye kubhadhara dzokushanda pensioners.

Misha vane kuzvidavirira vanhu vanofanira muchidimbu mashoko pamusoro mari vaifamba, uye kuerera mari wakabudiswa nevashandi pasi nomushumo.

Masvomhu vane havaoni vaifanira kuunganidza uye kuongorora ruzivo pamusoro nemisha vane shareholders pamusoro deposits muguta guru mvumo.

kuparadzirwa zvinyorwa zviri zvinochengetwa ane accrual hwaro rose gore. It presupposes kuparadzana purofiti kubva rokutengesa uye asiri kushandiswa zvabuda.

Sangano iri, chimiro chayo haisi yokupedzisira vazvidavirire gwara uye dzoga, zvinhu zvavo kuzvidzora rinotsanangurwa upfumi netsika zvavakanga vachida kuita sezvo vazhinji.