Accounting dzidziso

Accounting dzidziso - inokosha yakatarwa kudzidza sangano iri kubvunzwa (zvemari, mutero zvakanaka uye), uyewo vamwe chokuita anoranga. Pfungwa rokuzvidavirira ndiyo hwaro nzira dzose kuitisa mari uye mutero magwaro ari vachida.

Kugadzwa rokuzvidavirira dzidziso

Shoko "dzidziso" kwasvika kwatiri kubva mutauro wechiGiriki. Uye rinoreva, "kuona" kana "kudzidza". Naizvozvo, tinogona kutsanangura zvakadaro pfungwa nesayenzi kuti vanodzidza ndizvidavirire pfungwa, izvo inodzidza uye rinotsanangura kuti zvinokosha nyaya yacho chizvidavirire basa kana akaundendi.

Kudzidza rokuzvidavirira dzidziso inodikanwa kunzwisisa zvakakodzera uye kumiririrwa musimboti wenyika Kuongororwa uye systematization mashoko yose zveupfumi uye zvemari anotaurwa mari nemashoko. Accounting pfungwa inorondedzera kurapwa nzvimbo zvemari uye mutero mapepa ari zvoupfumi kuti zvebhizimisi Kutarisira, uyewo dzinokosha zvoupfumi chizvidavirire Categories akashandiswa mubhizimisi anobatsira.

Zivo yokungotaura zvigadziko rokuzvidavirira zvinokosha kunyanya kunzwisisa kushanda kambani, kubvira pakutanga kwayo, ndiro kunyoresa pamutemo chimiro, kusikwa guru mvumo uye haizopereri Implementation hwenguva siyana mabhizimisi zvoupfumi uye zvemari kushandiswa. kusanganiswa Data All akanzwirwa mukufamba mabasa vanofanira kugara ngadzirambe dziri panobva magwaro uye evoruzhinji kuburikidza iyo vakagamuchira mashoko zvemari kunogona kupatsanurwa vachishandisa nyaya uye yokubva mari migumisiro zvaidiwa kukarukureta mitero.

kukarukureta nzira

Dzidziso chizvidavirire iri rinokosha, zvose Mubereko waro kukarukureta. Kushandisa nzira dzakasiyana siyana kukarukureta, zvinokwanisika zvakafanana imwe nyaya kuratidza purofiti, uye mumwe - kurasikirwa. Muenzaniso mushumo kwakadaro kunogona kuva nyaya inonyatsozivikanwa pamusoro hanya German Daimler-Benz. Mishumo mbiri, nokubuda chimuka zveakaunzi Hanya chete data, kunoguma zvakasiyana vakanga hwokurara. Mushumo New York Stock Exchange akaratidza hwakaisvonaka, uye gwaro yomutero zviremera Germany - kurasikirwa. It akatsanangura musiyano uyu kufungisisa zvakasiyana methodologies pamusoro America uye Germany. Pakadaro zvakatungamirira kuti kwaita pfungwa dzakawanda kana anouya chizvidavirire dzidziso.

Anosvika chizvidavirire dzidziso

To musi, nekurangarira dzidziso kunoratidzwa anotevera pfungwa:

1. mutero;
2. zvoupfumi;
3. pamutemo;
4. maitiro;
5. zvetsika;
6. mamiriro.

The inonyanya kutaura ndiro mutero. Kunyange zvazvo kushandiswa chete kushanda munyika chizvidavirire hurongwa hunobudirira. Chinangwa mutero chizvidavirire ndiyo kukarukureta yakarurama kusanganiswa tsika nokuti zvaida budgetary allocations, pane kuongorora tarisiro uye yaibvira mokusvinwa yakakura uye kuderedza mari. Zvichienderana nokuti mutero zviremera kunakidza chaizvo sei nzira kunoonekwa nekambani kwemari, vava zvakavhenganiswa nzira. Saka, muna mamiriro rokuzvidavirira rinoshandiswa sezvo nzira mutero chizvidavirire uye zvemari (ezvoupfumi).

Zvisinei, kushandisa mutero mitemo aiva simba guru pamusoro pokumuka chizvidavirire yayo tsika. Account basa rave nani zvikuru, zvava kupindirana uye zvazvinoreva. Muenzaniso ndiyo ifaniro depreciation, mutero mirayiro kwakamboitwa 1909. Gwaro iri rwakapa zvakasimbisa kutsvaga nzira kuvandudza depreciation pakati chinjwa uye usingazungunuke pfuma yavo kupatsanura, uyewo nokushandisa yamunenge tsanangudzo Dzidziso depreciation mari.