Shanduka mari - nzira yokuderedza mutengo

Mukuita rokururamisa mitengo akasika chigadzirwa kana basa iri kambani inorangarira kuwanda zvinhu, imwe nzira kana imwe sei wokupedzisira Mari chigadzirwa. Izvi, chikuru uye inokosha ndiko mutengo. In dzezvoupfumi nhamba chinomirira chitsama vose mari (wakaiswa, uyewo shanduka mari) chakakonzerwa namaneja imwe kambani iri mubishi rakasikwa yokupedzisira chigadzirwa. Ndicho kukosha kwokuva mutsindo simba pamusoro mutengo chinhu zvoupfumi, nekuti ndicho kutanga mutengo ane parameter, iyo bindepinde kuti zvakawanda yasara (mitero, kufarira, Sales, etc.). Uchifunga nezvezviri pakati kunyatsoshanda pamusoro zvebhizimisi, chikuru chinangwa chipi sangano kubudisa zvinhu kana kupa rubatsiro, zvinoderedza mari.

Unogona kuderedza mutengo, kuderedza shanduka mari - ndiko kuti chikamu mari, zvakananga kukanganisa bhuku iyo anogadzirwa nhumbi. To izvi nemhando mari dzinosanganisira:

- mari pfuma zvinobatanidzwa pagadzirwe dzowokwake;

- mari mafuta akashandiswa uye simba;

- mubayiro vashandi, chidimbu vashandi nezvimwewo vashandi, iyo zvakananga anorondedzera kuti kugadzira muitiro;

- All mari vari mhosva kuti (kwete kusanganisira depreciation) michina uye michina.

Somunhu chikamu shanduka zvoupfumi mari yacho zvebhizimisi anogona kunzi somumwe zvitatu:

a) Proportional kuna - mari kuti siyana zvachose mune imwe maererano sezvo bhuku kugadzirwa;

b) mberi - the raora of mari, kukura mwero mukuru kugadzirwa kukura mwero;

c) regressive - mari kukura vari nomumugwagwa kwaitora nguva kumhanya kupfuura kugadzirwa vhoriyamu.

Shanduka mari - kureva kuti chikamu mari inoshandiswa, izvo kunogona kuderedzwa zvinobudirira kushandisa navo. Full kuongorora consumables uye zvinhu zvinoshandiswa zvinoratidza nzira kuderedza mari: simba-okuponesa michina, michina mitsva uye midziyo - izvi zvose kuchaderedza uwandu mafuta vaparadzwa, simba, kuderedza marwadzo kubva muchato uye kuwedzera kumhanya Unit anoshanda.

Kuziva profitability zvibereko nhamba yemabhuku kwenhumbi kunoita chinhu chakadai avhareji mari inoshandiswa, kusanganisira paavhareji wakaiswa uye avhareji shanduka mutengo. chakarurama ichi zvoupfumi chinopa pfungwa sei zvakawanda mutengo weveta pagadzirwe imwe kopi chigadzirwa. Avhareji wakaiswa mari zvinogona dzaona sezvinotevera: yose uwandu wakaiswa mari, izvo regai kuvimba nhamba zvigadzirwa wekambani yakakamurwa kuwanda kwemashoko zvinhu.

Nokudaro, pacharo chikwata mari. Panguva iyoyo zvinova pachena kuti vane ichiwedzera kugadzirwa zvinhu avhareji kukura pazvinhu mari shoma. Chii chingataurwa pamusoro chinoratidza rechipiri, inova chikamu avhareji mutengo.

Avhareji shanduka mari vari zvakananga novimba kukura okuwana, kana bhuku kugadzirwa inowedzera, kukura, uye mari, uye vakutarisire. Output kuderedza padanho chinoratidza iri utsanzi uye kushandisa zvinobudirira zvaioneka uye chisingaoneki boka zvinhu.