Accounting uye nzira nokuparadzirwa uye vakawanda kugadzirwa overheads

The goho chero nyaya hupfumi basa iri novimba Kururama Kufungisisa uye mutengo kuti ndizvidavirire. Optimization yavo, kuzvidzora, zvazvinoita pakugoverwa mutengo kwenhumbi (mabasa), kunoderedza ngozi yacho mutero zviremera zvenyika zvirango. Panguva kutanga kwekupwanyiwa neimwe kambani anoronga uye inobereka mazita mari inodiwa kuti Implementation okuwana kwendangariro. An chinokosha mumashoko rokuzvidavirira policies, ndivo nzira nokuparadzirwa uye vakawanda kugadzirwa overheads.

kupatsanura pakati mari

Pricing Gwaro inowedzerwa maonero musika ezvinhu panyaya mamwe nhumbi, mabasa kana mabasa, uye murau nezvaizoitika imhaka uwandu purofiti mari kana redistribution ezvokutengeserana mari. Production mari - kugara ukoshi, inova vakaverenga kwokufananidzira chaiwo mari. Price kwenhumbi (mabasa, basa uye nenhumbi) inosanganisira mari rokutengesa, kuparadzirwa mari uye uwandu zvisingabatsiri.

sangano rimwe nerimwe riri kubvunzwa mutemo anoumba mitemo inodzora pakurapa mari, nzira kuparadzirwa uye kunyora-offs. Nekurangarira mabasa normative (Tax Code, PBU) akataura mazita uye kupatsanura pakati mari chokuita mari. The kudya zvazvingava neimwe chinhu chinosimbiswa magwaro nechomukati ari vachida. Mari dzinoiswa maererano siyana zvinodiwa: .. On upfumi zviri kubuda nguva, murwiyo, maererano nzira dziri kugadzirwa cost, etc. For paumbwe kukarukureta zvose mari vari rakakamurwa zvakananga uye zvisina kunanga. The musimboti unyorwe mari inoenderana nhamba mhando nekambani chigadzirwa kana akuitira. Nzira kuparadzirwa yakananga mari (mubayiro, mbishi zvinhu, amortization zvokushandisa guru) uye zvisina kunanga (Oda VPS) anofanira kutsunga maererano nemirau dzomunyika mumirau kambani. Kuti uwane mamwe mashoko zvaunofanira kuisa pfungwa administrative uye zvayo mari, izvo zvinosanganisirwa mutengo yavaive nzira.

Oda: sezvamunoita kutsunga

Kana zvakawanda kugadzirwa mamiriro, nechinangwa nokubudiswa anoverengeka vamapoka chigadzirwa (mabasa, anoshanda), zvavakanga vachida kuita chinoparira mamwe mari, kwete ukama chikuru basa zvakananga. Munyaya iyi iri mhando mari zvinokosha kuramba uye dzine mari. Oda ane zvinotevera mamiriro:

- depreciation, kugadzira uye kugadzira midziyo, michina, chisingaoneki yesangano kwazvo mukugadzirwa zvinangwa;

- zvirimo, kuti mazuvaano kuti chitoro musha;

- ukama mipiro (FSS, kuti FIU) uye mubairo vashandi nokushumira kugadzira muitiro;

- utilities (magetsi, kupisa, mvura, gasi);

- dzimwe mari zvakananga chokuita kugadzirwa muitiro wayo kuzvidzora (kushandiswa uwandu nyora-kure, ari IBE, yekufambisa, rendi pakati kwakavakirwa, outsourced basa, kuona yakachengeteka kushanda mamiriro, zviri rutsigiro anokwana zviyero: mumarabhoritari, mabasa, madhipatimendi, risi kubhadhara). Production mari - vari mari chokuita inokosha muitiro kuzvidzora, kuramba uye kutsigira zviyero, vari zvinosanganisirwa mutengo sezvo panhongonya mari.

chizvidavirire

Nzira hurumende ichiisa panhongonya uye overheads dzinobva mari parameters izvi vaunganidza panguva. Nokuti zvavo pamusoro Oda mashoko ari chati nhoroondo kuunganidza yokunyoresa №25 inopiwa. zvachiri: active, pamwe kuparadzirwa, asina mwero pakutanga uye kuguma mwedzi (kana zvimwe yakabva ndizvidavirire mutemo), Analytical zvinyorwa zviri nekugadzirwa madhipatimendi (zvitoro, dhipatimendi) kana kuti mhando chigadzirwa. Panguva imwe nguva iri debit azvidavirire 25 rinoungana mashoko chaizvoizvo chakakonzerwa namaneja mari. Typical inoenderana zvingasanganisira zvinotevera kushandiswa.

• Am 25 Km 02, 05 - dzinounzwa kuna Oda kuongororwa yakawanda depreciation Os, IA.
• Am 25 Km 21, 10, 41 - zvibereko pachake kugadzira, zvinhu, uwandu mhosva kuti kugadzirwa mari.
• Dr 25 Kr 70 69 - dzakava s / N Oda vashandi, akaita zvipo kune extrabudgetary mari.
• Am 25 Km 76, 84, 60 - pamusoro panhongonya mari dzinounzwa kuna Contractors invoices akuitira, basa raiitwa, mari deducted nokushomeka naMweya migumisiro Inventory.
• Debit nhoroondo turnover 25 ndiko kuwanda mari chaiyo kumugumo mumwe chizvidavirire nguva dzakava debited kuti nhoroondo (23, 29, 20). Saka vakagadzirira kutevera chizvidavirire kupinda: DT 29, 23, 20 KT 25 - dzakava mari mhosva kuna upiyona, chikuru kana basa Mazinga.

kugova

Huwandu panhongonya mutengo anogona yekudyidzana kuwedzera kugadzirwa mari, yakabereka mabasa, rakashandurwa mabasa. In huru maindasitiri zvinomera Oda akaronga uye akazivisa pfungwa "aibuda mwero", nokutsauka ari indekisi vainyatsoongorora Analytical dhipatimendi. Masangano mubasa pakusikwa rimwe mhando chigadzirwa, nzira kuparadzirwa uye vakawanda kugadzirwa overheads vasiri yakatanga, Verengai zvose mari zvakazara mune mutengo. Kuvapo maindasitiri pezvakaitwa anoverengeka unoratidza kudiwa kuti unyorwe pakubhadhara ose mari dzemaitirwe neimwe. Kupiwa vakawanda kugadzirwa kunodyira tsika dzinogona kuitika nenzira dzakawanda:

1. Kuenderana yasarudzwa nechigadziko chinoratidza kuti nani zvinonyatsoenderana boka Oda uye uwandu goho (Vhoriyamu anogadzirwa zvinhu, basa kubhadharwa mari, kudyiwa mbishi zvinhu kana zvinhu).
2. Kuramba yoga Zvidavirire pamusoro Oda rimwe mhando chigadzirwa (mari dziri kuzivikanwa nomunhu Analytical Sub-Nhoroondo kuti avhurira mazita №25).

Chero musiyano nzira kuti allocating zvisina kunanga mari zvinofanira ngadzirambe dziri chizvidavirire mutemo wekambani uye haambozvipikisi mirayiro (PBU 10/99).

VPS, akafanana, kutsunga

Administrative kuvariritira uye mari inokosha ukoshi ari mutengo kwenhumbi, mabasa, zvigadzirwa, mabasa. General mabhizimisi mari vari dzakava kuratidza utariri mari, zvinosanganisira:

- kwerunyararo uye zvivako Nokuraramisa, non-maindasitiri zvivakwa (mahofisi, administrative nzvimbo) risi kubhadhara;

- mipiro evanhu mari uye remuneration pamusoro managerial vashandi;

- dzezvokukurukurirana uye Internet mabasa, kuchengeteka, e-mail, Consulting, odhita mari;

- depreciation pamusoro asiri kugadzirwa zvinhu;

- kushambadza (kana izvi mari hadzingoshandi rokutengesa);

- Stationery, utilities, mashoko mabasa;

- mari kurovedza yevashandi uye zvaidiwa Occupational kuchengeteka mitemo;

- zvimwe zvakafanana mari.

The zviri administrative midziyo zvakakodzera kuti Implementation pamusoro pezvakaitwa okuwana uye zvakare chigadzirwa Sales, asi yakakwirira inorwara kwakadai zvekushandisa zvinoda kuramba kurekodha uye kuongorora. For masangano makuru, kushandisa vomureza nzira kuchaja VPS nezvisingabvumwi, sezvo marudzi akawanda administrative mari vari shanduka kana imwe-nguva mari vari kune mari inoshandiswa mumatanho, mukati imwe nguva.

chizvidavirire

Chibozwa №26 rakagadzirirwa kuunganidza mashoko pamusoro utariri mari yacho kambani. zvachiri: active, chakaita zvokugadzirwa, pamwe-kuparadzirwa. Rwunopera pamwedzi mabhiri 20, 46,23, 29, 90, 97, zvichienderana iyo nzira yokuparadzira uye vakawanda kugadzirwa overheads kushandisa zvemukati pamutemo magwaro zvavakanga vachida kuita. Analytical chizvidavirire anogona kuitwa mashoko akapoteredza vezvikwata (madhipatimendi) kana mhando mishonga (mabasa akaitwa, akuitira). Typical akavhiyiwa pamusoro nhoroondo:

• Am 26 Km 41, 21, 10 - Kana zvombo deducted mari nezvinhu, uye zvenguva zvinhu.
• Dr 26 Kr 69 70 - airatidza Payroll administrative utariri uye vashandi.
• Am 26 Km 60, 76, 71 - mu mukuru mari dzinounzwa kuna mabasa kunze masangano, inobhadharwa bhizimisi kana kubudikidza nhau masangano.
• Dr 26 Kr 02 05 - dzakava amortization vasiri kugadzirwa chisingaoneki zvinhu akamisa zvinhu.

The zvakananga mutengo mari (50, 52.51) kazhinji hakunganzi sechikamu VPS. Kusara kungava uchiraira kufarira pamusoro zvikwereti uye borrowings, asi accrual nzira inofanira kuverengwa iri kubvunzwa mitemo.

nyora-kure

mukuru mari Zvose zvinoenda tichitarisa mari sezvo debit nhoroondo turnover pamusoro 26. Panguva pedyo nezvenguva zvakanyorwa pasi, SERVICING kana nenhumbi gadzira, vanobatanidzwa mune mutengo kwenhumbi chinozoiswa, rondedzera kuti prepaid mari kana zvishoma kutungamirirwa kurasikirwa kambani. The chizvidavirire zvinyorwa izvi airatidza:

• Ar 20, 29, 23 CR 26 - VPS vanobatanidzwa huru kugadzirwa cost, kuvariritira uye ebetsero zvivako.
• Am 44 90/2 Km 26 - mukuru mari akanyorwa kure zvebhizimisi mabhizimisi, mari mugumisiro.

kugova

General mabhizimisi mari zvakanyorwa kure kakawanda akafanana panhongonya, kureva. E. In maererano yasarudzwa Database. Kana ichi kuti mari mhando ndiyo nguva yakareba, zviri nani kuti kuvabatanidzira ramangwana nguva. Nyora-kure vachaita zvikamu mutengo mutengo. Semi-shanduka mukuru mari angachajwa kune mari mugumisiro kana re mutengo kugadzirwa zvinhu (dzaishandiswa emakambani kana basa rinobatsirwa). Distribution Method yaidzorwa magwaro zvemukati.

1C

Pari rokuzvidavirira panhongonya uye mukuru kumhanya mari akatakurwa ari chizvidavirire zvigadziko uye boka 1C. Nzira kuparadzirwa pakati zvisina kunanga mari vari nokudzorwa chaiwo kurongwa. Kana pakuverenga mari Oda uye VPS anofanira kuva Tab "kugadzirwa" kusunungura mabhokisi pedyo kutenderwa chawo. Pakunyorera kubvisa ichinonoka mari inodiwa musi uye uwandu. Nokuti kwebasa rinofanira mari iri mari mugumisiro ikazadzwa runoenzanirana Tab. Paunotanga mashandiro "kuvhara nguva" panhongonya uye mukuru kumhanya mari dzakava pedyo 25 uye 26 zvenhoroondo, kwaita debited kuti debit nhoroondo idzi. Izvi anoumba Mari rakapera chigadzirwa.