Tingawaneiko mifananidzo, pezvawakaita uye ushande.

Kuita mari iri chinodiwa uye chinangwa zvose zvebhizimisi mabasa nechimwe basa mamiriro. Achibatsirwa purofiti (profitability) dzinoongororwa kubudirira rose utariri. It chikuru tsime mari kuti zveupfumi kukura.

Pari mubereko akawana rinokosha hutungamiri muchinangwa itsva mari uye upfumi mashandiro management zvoupfumi uye munzanga kukura. Hakusi kuti mumwe, sezvo hwaro mari nokugadzikana uyewo kuona zvizere kwemari wenyika, ruzhinji nemabhizimisi. Uyezve, pane mhando akasiyana unotiranga kuti anoita mabasa ayo uye kunokosha chaizvo basa mabasa chero boka.

Usati, kunzwisisa chii hunhu uye mhando mabhizimisi purofiti, unofanira kunzwisisa kuti ane zvakakosha pfuma - kuratidza tuso zvikuru uye ndichibvunza kukura. Mukuwedzera, Tingawaneiko chiyero kunyatsoshanda wokuberekana, zviri - nechiidzo pamwe miganhu maviri: mari mabasa uye bhuku kugadzirwa kana kurimwa (Kuziva).

In yayo upfumi kugutsikana haibatsiri akaratidza hwemari Pakuurayiwa kukosha nderwevaya chigadzirwa. It anoita nhamba mitambo. Vane rakaoma, uye kubereka kudzora ishande.

Kuti uone migumisiro zvemari, zvakakodzera kushandisa accrual nzira. Ndokusaka zvisingabatsiri kana kurasikirwa kuratidzwa mune mashoko emari havasi kuratidza chaiyo mari nokuyerera upi basa, somunhu mugumisiro wayo zvoupfumi basa. Saka, kudzorera mufananidzo chaiye makurusa zvabuda zvemari, izvo kuwedzera kana kudzikisa kukosha kwayo guru, mamwe urongwa zvemari inodiwa.

The zvemari chokupika imwe kambani nokuda nazvo uye zvavakawana tinongogara akaratidza nenzira mbiri: 1. Somugumisiro pakati Implementation kwamabasa, zvigadzirwa, zvinhu, basa uye nezvimwe zvinhu, panguva imwecheteyo zvinokwanisika kwerubwinyo rwakagara rwuripo kuziva pamusoro Implementation nhoroondo. 2. Somugumisiro asina chokuita Implementation rikurumidze. Iyewo akatumidza asiri anodawo Zvakawanwa uye kurasikirwa.

Pane mhando dzakasiyana mari. Ivo akasiyana pakati pavo uye vanoda kuita entrepreneurial basa vanosungirwa kuvanzwisisa. Zvino govera kwemarudzi aya mari:

1. Balance jira purofiti kana kurasikirwa Verengai mubereko kana kurasikirwa kunokonzerwa kutengeswa mari chaitwa, zvigadzirwa, nevamwe vasiri uchishandisa mari kubva kushandiswa, uye vari kuderedzwa kusvikira kuwanda zvose izvi kwema mari.

2. Profit kubva zvavo mabasa kana kubva pakutengeswa mabasa, basa uye zvigadzirwa. Ndiyo musiyano pakati yose kwemari kubva rokutengesa pane mamiriro mitengo mishonga pasina mutero chaiyo, excise mutero, VAT uye mutengo wawo kwaari kuti nekuita.

3. Profit kana kurasikirwa mabasa nemari uye nedzimwe vasiri kutengesa akavhiyiwa mugumisiro remapazi, izvo zvinoratidzwa munhoroondo 47 yaiti "Sales uye dzimwe disposals ose wakaiswa zvinhu" uye 48, yaiti "Sale zvimwe zvinhu" uye asi musiyano pakati Verengai vanhu vose wakagamuchira akaripa zvirango, fines, zvirango, kufarira, mari shanduro kusiyana vose vatorwa mari nhoroondo mwero wokurasikirwa kwomunguva yakapfuura uye zvavakawana dzave kuzivikanwa muna nhau gore, uye zvichingodaro.

4. taxable Tingawaneiko musiyano pakati mambure purofiti uye uwandu rendi kubhadhara, mari mitero, mitero iri kupinzwa uye kunze kwenyika.

5. Types kwemubairo kuramba mambure mari, izvo inoendeswa munzanga, maindasitiri kukura, pakusikwa Reserve mari, mari incentives revashandi zvose, kuripwa bhajeti-siyana zvoupfumi zvirango, kuti rudo uye zvichingodaro.

6. Pakupedzisira, Consolidated purofiti yabatanidza mashoko zvemari vose mabasa uye, mukuwedzera, mari migumisiro chikamu uye mubereki makambani.