The mhando huru uye nezvimiro mari kuzvidzora

Financial kuzvidzora chinhu basa matunhu neminisiparati, mamiriro, paruzhinji uye vamwe masangano, izvo nokudzorwa kwemitemo uye anoedza ritsigire kururama uye timeliness rwekuronga zvemari. Chimwe chinangwa zvemari kuzvidzora - ndiko kuongorora kukwana uye kururama kwemashoko kwemari iri mari mari, uyewo kunyatsoshanda uye kururama kwavo kushandiswa.

Kusiyanisa dzimwe mhando, miitiro uye nzira zvemari achitarisirwa. Somuenzaniso, kana tiri kufunga kuzvidzora tichitarisa nyaya kuti chiitwe, zvinokwanisika kuziva pamusoro-purazi, ruzhinji uye audited zvemari kuzvidzora.

Chinonyanya kukosha ndechokuti kudzorwa mamiriro. Muchiitiko chino, inosanganisirawo rwakati zvemari kuzvidzora: a departmental, asiri departmental uye nyika.

National zvemari kuzvidzora kunosvika pamusoro yose mamiriro. It nechinangwa zvinhu izvo, zvisinei kuzviisa pasi yavo, kuti kudzorwa. National kuzvidzora kuitwa nenzira kwemitemo miviri vari kuongorora uye akabvumirwa for kwohumwe zveupfumi kukura munyika rose, magadzirirwe zvemari kumativi ose bhajeti ino uye zvisikwa maitiro mishumo. Control anodzokororwa pamusoro kubudirira uye legality tishandise mari yacho ehurumende uye nokuda kubudirira zvose mberi mari.

Departmental zvemari kuzvidzora siyana dziri mushumiro, madhipatimendi nezvimwe Kudzorwa hurumende pamusoro mabasa nemasangano uye masangano mukati hurongwa hwavo. Izvi mhando rokudzora nechinangwa chete panguva omurume masangano uye mabhizimisi, uye akaita yakazvimirira kuzvidzora uye odhita madhipatimendi.

Non-departmental kuzvidzora anodzokororwa zvemari uye zvikwereti masangano :. Federal Treasury, Ministry of Finance, Central Bank, Ushumiri pamitero, etc. The kudzora mitumbi izvi ane dzose, hurongwa, uye rinotaura zvinhu zvezuva nezuva, pasinei chavanopinda yavo.

Intracompany zvemari kuzvidzora anodzokororwa mukati vamwe masangano uye masangano avo STRUCTURAL dzakabatana uye vatungamiriri dzichipfekeka. Muchiitiko chino, sezvinoita kudzora chinhu chiri zvemari uye kugadzirwa mabasa esangano uye STRUCTURAL nokupesana ayo (matavi, madhipatimendi, kupesana, zvikamu).

Odhita siyana zvemari kuzvidzora kuitwa nenzira yepamutemo masangano uye Vaongorori, izvo zvikuru vaipupurirwa. The chinhu pamusoro odhita kuzvidzora, kunyanya nyasha Entrepreneurship. Control rinoitwa kuona kutendeka kutaura zvemari zvidzidzo zvoupfumi uye uchiwirirana paine zveupfumi uye zvemari kushandiswa mirayiro.

Marudzi zvemari kuzvidzora ingasiyana panguva musangano. Govera kuitika, rokutanga uye inowirirana zvemari kuzvidzora.

Chokutanga, chokwadi, zviri kuitiswa asati kuzvidzora. Zvinokanganisawo kufunga pachikuva, vaigadzirira uye kufarirwa kuronga mari yacho zvebhizimisi, inofungidzirwa zveminda uye mari yacho sangano, ari constituent zvinyorwa, contractual zvibvumirano, magwaro, etc. The chinangwa kudzora ichi -. To kudzivirira kusagona uye zvekushandisa kukodzera mashoko, mari uye hwevanhu zviwanikwa.

Kuramba kuongorora rinoitwa munguva aurayiwe urongwa (mari) kuziva zvaidiwa mitemo uye dzemunharaunda tishandise mari, zvinhu uye chinokosha tsika.

Tevera-up kuzvidzora rinoitwa panguva pakuguma nhau nguva. Izvi anosarudza sei zvinokurudzirwa kuti vakapedza mari mamiriro iri nedanho bhajeti kuuraya uye chokupika nesangano zvirongwa zvemari.

Types uye siyana mari kuzvidzora uye kunogona Classified pane dzimwe nhandare. Somuenzaniso, tinogona kusiyanisa episodic, chinoenderera uye discrete kuzvidzora.