Wakaiswa uye shanduka mari zvinosanganisira ... Chii shanduka mari zvinosanganisira nengaidzo pepa

All zvaidiwa zvebhizimisi akakamurwa shanduka uye wakaiswa. Musiyano mukuru iri chokwadi kuti vamwe kuchinja kuwedzera kugadzirwa vhoriyamu, uye vamwe - kwete. Zvisinei, yakatarwa uye shanduka mari zvinosanganisira mari maringe goho rayo Implementation. Pamusoro kugumiswa zvichidhura maindasitiri basa nokupera uye anova razero. Funga kuti shanduka mari zvinosanganisira. Example mari zvicharehwawo kuratidzwa munyaya.

expensed

Shanduka mari dzinosanganisira:

1. Vaitengesa aparadzirwe mari (yechimbadzo Implementation ari kutengesa mamaneja nemamwe remuneration, uyewo%, bhadharika outsourcing makambani).
2. Mari mutengo nhumbi vakasunungurwa.
3. Kuwedzeredzwa kushanda vashandi (chikamu muhoro, iyo zvinoenderana akaurayiwa mitemo).
4. Mari peturu, mbishi zvinhu, simba uye zvimwe zvinhu anobatanidzwa mukurima mabasa.

Shanduka mari zvinosanganisira vamwe nemitero: VAT, excise mabasa, mhosva pamusoro STS Ust mibayiro.

Chinangwa pakuverenga

Nokuti mumwe chinhu, ane chokukomborerwa pfungwa kana vanoda kuona kwavo mune zvoupfumi zvaanoreva. Kana isu kutaura chinangwa zvebhizimisi, vari, zvarwo, zviviri: kuderera mari kana kuti kuwedzera yamunowana. In generalizing izvi pfungwa unomuka profitability (profitability) wekambani. The yepamusoro nhamba, akatsiga zvikuru ndiyo mari nzvimbo wekambani, vachava nemikana yakawanda kukwezva mimwe borrowings, richikura hwokugadzira uye kugadzirwa vanokwanisa. The kambani hazvisi kuwedzera pachake kukosha kwayo pamusika, kuti dzikurukure inivhesitimendi kukwezva. Weboka mari yacho zvebhizimisi inoshandiswa utariri ndizvidavirire. Chekambani mamaneja vanofanira kuziva zvinodzidziswa shanduka mari zvinosanganisira. Line, iro boka kunooneka mari kwete mitsara mari. Pakusarudza kwakakura mari ava zvachose mamiriro rinobvumira kuongorora kambani. Guide, achiziva kuti shanduka mari zvinosanganisira, pakuenzanisa zvekushandisa uye mari anokwanisa kufunga zvakasiyana utariri nzira kuwedzera profitability wekambani.

Production uye follow- kumusoro vhorumu

Kuti tinzwisise zviri nani zvinotaurwa shanduka mari zvinosanganisira, asi vanofanira kufunga vaparadzane zvichienderana avo kana zvimwe zvose zvaari. Maererano kugadzirwa uye okutengesa Vhoriyamu kusunungurwa:

1. Proportional mari. Dzemaitirwe achishandisa coefficient pakati elasticity 1. Kwevazivisi shanduka mari rinoitwa maererano kuwedzera pamusoro kugadzirwa vhoriyamu. Somuenzaniso, ekupedzisira yakawedzera 30%, ukuwo, mutengo achawanda zvakaenzana.
2. Progressive mari. Factor pano> 1.Peremennye mari dzine hanya zvachinja bhuku chinokosha goho. Kuwedzera mari kwaizova nekaupenyu kwirirei. Somuenzaniso, bhuku yakawedzera 30%, ukuwo mari - ne50%.
3. Degressive mari. Factor kwavari <1. Kana zvezvibereko mukurima vhoriyamu, mari vari kuderedzwa. Fani iyi anonzi "upfumi pamwero" kana "migumisiro vakawanda kugadzirwa." Somuenzaniso, kugadzirwa vhoriyamu yakawedzera 30%, ukuwo mari - 15 chete%.

How kuderedza mari?

Sezvo imwe nzira kuti kuderedza shanduka mari nyasha kushandiswa "pamwero maturo". Agozviratidza pamwe kuwedzera mukurima vhoriyamu uye kuchinja kubva batch mangé kune vakawanda kugadzirwa zvigadzirwa. Maererano purogiramu "pamwero mugumisiro" anogona kuonekwa kuti muwanze saizi pakabudiswa rinosvika imwe pfungwa. It kutsamira pakati kwakakura mari uye kugadzirwa vanokwanisa anova nonlinear. Panguva kumhanya panguva iyo pane kuchinja shanduka mari, kuvatumwa kukura mwero issuance / kutengeswa nhumbi. Zvikonzero chidzoke akadai anokonzerwa dzinosanganisira:

1. Zvinoderedza administrative vashandi mari.
2. Kushandiswa zviitiko kwesayenzi mune zvemichina kuvandudzika.
3. Kuderedza zvibereko specialization. Nepo kungotarira kweShanduro kunzwisisa Implementation vanoverengeka chaizvo mabasa kunowedzera kunaka basa uye kwakaderedza nhamba muchato.
4. Tisunungurirei zvakafanana muzvigadzirwa ngetani chigadzirwa, mamwe kugadzirwa kugona.

kunofambira mberi chakarurama

On hwaro ichi mari vari akakamurwa:

1. General.
2. Avhareji.

Common shanduka mari zvinosanganisira mari zvose nechokuita muchikwata ichi yose siyana kwenhumbi. Kutakura avhareji achikanganisa 1 chikwata. chigadzirwa kana boka chigadzirwa.

zvemari chizvidavirire

Kuita ndizvidavirire govera:

1. Direct mari. Izvi shanduka mari zvinosanganisira mari zvinogona kunzi mari nenhumbi. Izvi zvinosanganisira zvinhu, simba mari, mbishi zvinhu, mubayiro, mafuta nezvimwewo.
2. Zvisina kunanga mari. Ivo kuvimba kugadzirwa vhoriyamu, saka mupiro yavo kugadzirwa mutengo rakaoma kufungidzira. Kwakadaro zvinhu somuenzaniso rikaitika kuparadzana mukaka panguva gadzira kupinda ruomba uye skim chigadzirwa.

Nhamba kwacho

Maererano chokuratidza ichi govera shanduka mari inoshandiswa uye asiri kugadzirwa mhando. Aimbova zvinoreva chigadzirwa kusunungurwa muitiro pacharo. Izvi shanduka mari zvinosanganisira mari nezvinhu, mbishi zvinhu, simba uye mafuta pfuma, mubayiro vashandi ', uye zvichingodaro. Non-inogadzirwa mari asina chokuita zvakananga kugadzirwa. Izvi zvinosanganisira Somuenzaniso, yokufambisa, anotuma kune vamiririri nezvimwe administrative uye kutengesa mari.

kukarukureta

The yemaitiro anotarira seizvi:

- mari = shanduka mari nokuda mbishi zvinhu + + Fuel + magetsi + shoma kuti s / N +% kuti Implementation.

Uyewo, chakarurama inogona dzaona sezvinotevera:

- shanduka mari = yakasindimara (shoma) mari - wakaiswa mari.

Putsai-kunyange kutosvika

Funga basa shanduka mari sezvo yakatsunga. Putsai-kunyange kutosvika inotsamira izvi mari. Paaizosvika imwe kugadzirwa vhoriyamu zvino anouya panguva mwero. Panguva iyi, uwandu nazvo uye unozvininipisa pfungwa. Net mari panguva iyoyo akaenzana 0, uye kumahombekombe - wakaiswa mari. Pfungwa iyi inoratidza shoma dzinonetsa kugadzirwa pamwero panguva iyo boka anoonekwa kuti mutengo-anobudirira. Chekambani Basa - kuumba kuchengeteka mapazi uye kusika pamwero okuwana uye rokutengesa mishonga kuti aizogovera kufadza chinhambwe kubva nguva yokuzorora kunyange. Kambani icharamba kubva ipapa, dzakanga zvayo mari pakusimba, profitability, makwikwi. With kuwedzera shanduka mari, pfungwa iyi haachatauri.

chinokosha

Muenzaniso anokurukurwa pamusoro kazhinji unoshanda nenzira Linear zvisungo pakati kugadzirwa vhoriyamu uye mubereko / mutengo. In tsika, ukama aya kazhinji nonlinear. Izvi imhaka yokuti kufurirwa zvikonzero pamusoro goho saizi. Idzi dzinosanganisira:

• Seasonality kuti kudiwa.
• Zvakarurama ruzivo.
• The mabasa vakwikwidzi.
• Mitero.
• Macroeconomic zviratidzo.
• "Upfumi kuti pakafunuka".
• Map uye zvichingodaro.

Kuti vave nechokwadi rakarurama wokuenzanisira, zvinofanira kushandiswa pfupi noruremekedzo inogadzirwa ne yakagadzikana kudiwa.