MariAccounting

Inventory mu pharmacy: nzira, magwaro, kuumbwa kwekambani yekuunganidza

Inventory ndiyo cheki yekusimudzika kwemahombekiti pane imwe zuva nekuenzanisa nheyo chaiyo nehuwandu hwemashoko. Iyi ndiyo nzira huru yekugadzirisa hupfumi hweimba. Mamwe mashoko akajeka pamusoro pekuti ingano yakagadzirwa sei uye yakanyoreswa mu pharmacy, verenga.

Mutemo

Izvozvi zvinyorwa zvinotevera zvekutonga zvinoronga nzira yekuita shanduko mune zvemishonga:

  • Mutemo weHurumende yeMari Nha. 49 "Mirayiridzo yekuita zvinyorwa";
  • Chap. 25 yeRhafu Code yeRussian Federation;
  • FZ nhamba 129 "Pane BU";
  • Zvinyorwa zvekudzora zvehurumende yehurumende kushandisa maitiro mukati ;
  • Mirairo yekutonga kwesangano.

Nguva

Inventory inobatsira kutarisa kufamba kwemari uye kuongorora kukosha kweimba yacho. Iyo mitemo yakananga haina kureva maitiro uye nguva yakawanda yekuyananisa. Iyi dheta inofanira kunyorwa mumutemo wekuburitsa webhizimisi. Nhamba yekuongororwa kwegore, mazuva avo, urongwa hwehupfumi hunotarirwawo nehutungamiri hwekambani.

MuDare Law No. 129, pane zviitiko umo kuwanikwa mune zvemishonga inofanira kuitwa:

  • Pakuendesa zvinhu, kubhadhara kana kuvengesa;
  • Gore negore usati wataura;
  • Pakuchinja kwevanhu vanotakura mutoro;
  • Pakuzarura chokwadi chekuba kwepfuma;
  • Pakaitika njodzi kana njodzi;
  • Panogadzirisa zvakare kana kushandura sangano, nezvimwewo.

Kugadzirira kwe

Usati watanga cheki iwe unoda kuumba komisheni. Kazhinji inosanganisira auntian, mumiririri wehutungamiri uye nyanzvi anoziva nehutongi hwemhosva. Uyewo, munhu ane mutoro ane hutano anobatanidzwa kuitira kuti awane nzvimbo "muchokwadi". Kuumbwa kwe komisheni, mazwi ekugadzirisa anogamuchirwa nemusoro webhizimisi nehutano hwakakosha.

Mushure mokunge isayinwe, komisheni inotanga kugadzirira mabasa. Chokutanga pane zvose, nzvimbo yekuchengetedza mishonga inotariswa kuti ione kana kune kambani yemoto, kuchengetedzwa kweMPZ (kuwanikwa kweefesi, zvigadziriswa zvakakosha). Zvichengetedzwa zveM MW zvinofanira kunge zvakagadzirwa nezviridzwa. Pamusoro pekutengesa kwezvinhu kubva munharaunda yesangano inofanira kuongororwa. Masuo uye anobva kuimba umo MW akachengeterwa akaiswa chisimbiso. Komisheni inotarisawo kana mushandi uye chibvumirano chemhosva chinopedzerwa nemuchengesi .

Inventory mu pharmacy

Usati waverenga mabhadharo chaiwo, zvose zvinopinda uye zvinokonzerwa nemari, mavovoki kubva kune vanotengesa, zvakasarudzwa. Mushure mokunge mutumwa uyu wakabudisa nhamba yekuverenga. Iri urongwa hwehutsika hunoonekwa, huri muhufabheti. Inonyora maMM ose anowanika, huwandu hwavo uye hutano. Maererano nemashoko aya, kuvapo kwa MW kunoongororwa. Imba isiri pane urongwa inoreva kusara. Murairo wekuona kwavo uye kugadzirisa zvayo kucharondedzerwa mune mamwe mashoko gare gare.

Inventory mu pharmacy inogona kuitwa neimwe nzira dzakadaro: pane zviyero, kushandisa zvishandiso, nekuzadza mazita.

Muchiitiko chekutanga, zvinhu chaiyo zvinoongororwa nehutano hwakarongerwa muchikwangwani. Zvose zvinopesana zvinoratidzirwa zvakanyorwa uye zvinogadziriswa mune zvinyorwa. Iyi nzira yekuyananisa inotora kwenguva refu. Mukati rebasa rezuva nezuva, kunyanya kana pharmacy ine migwagwa yakakwirira, mikana yekuisa mishonga iri mubhokisi risina kukodzera kana kuisiya iri pedo nereji yemari inowedzera. Paunogamuchira chigadzirwa, zvimwe zvinodhaka zvinogona kuitwa mishonga yakakurumbira. Ongororazve mujenya rose mukutsvaga chinzvimbo chisipo chiri chakaoma zvikuru. Nokudaro, panguva yekuongororwa kwakadaro, pane kazhinji kushayikwa, iyo iripo haisipo. Zvakakosha kudzorera zvakare komisheni uye kutungamirira kuyananiswa.

Nzira yakajeka ndeyokuita zvinyorwa murasiyo kushandisa zvishandiso zvinotsvaga zvinhu munzvimbo dzavo dzekuchengetedza, zvinotumira data kubva kumagetsi kusvika kumakombiyuta uye inogadzira zvinyorwa zvemabhuku. Mashoko akagamuchirwa anoongororwa nekodhadhi data. Zvose zvinopesana zvakagadzirirwa mune zvinyorwa.

Nzira imwechete yekudhinda kudhinda inosanganisira nzira yechitatu. Kusiyana ndeyekuti vashandi vanoda kuunza zvinhu zvose ivo pachavo uye vanozviita. Izvi zvinotora nguva yakareba. Asi pane imwe nzira yekufungidzira sangano renguva.

Komisheni inofanira kugoverwa mumapoka evanhu vaviri. Maitiro ekusimbisa anofanira kunge achibva kumagumo akasiyana e pharmacy, achifambidzana. Mumwe munhu ari "kupa" ("kuverenga"), uye imwe - "kuongorora" ("kunyora"). Yokutanga inovhura bhokisi uye inoshandura zvose zvigadzirirwa kune mumwe wako, anozviongorora uye anozviisa mubhokisi rakasiyana. Mushure mokunge imwe yadhiro kana shfufu yapera, unoda kuisa bhokisi remishonga pairi uye enda kune rimwe rafufu. Mushure mekunge mazadza chiyero, ingoisa mishonga yacho nenzira yakakodzera. Nenzira iyi yekutsvaga ichaitwa nenyaya yezvinhu zvose zvisiri panzvimbo yavo. Iyo kombiyuta pachayo ichaverenga nhamba yavo uye inopa chigumisiro chekupedzisira.

Kuita mhinduro

Pakupera kwekuongorora, chiitiko chekuverenga chinogadzirwa. Inoratidza kushayikwa kunoratidzika uye kuderedzwa zvakare. Mutauriri wepakati pezvokugovera unoparadzaniswa zvakasiyana. Yakasayirwa naasachigaro webato rekutsvaga uye vose vanotora muongororo.

Kubhadhara kwezvinhu zvakapfuura

Dzimwe nguva migumisiro yekuongorora inoratidzira nzvimbo isingaratidziki mubhadharo. Mumamiriro ezvinhu akadaro, komisheni inoda kusimbisa zvikonzero zvekuitika kwayo. Muchidimbu chepasitendi yakawanda inogamuchirwa pamutengo wemusika sezuva rekuongorora nechetere DT10 KT91. Nekuwedzerwa kushandiswa, izvi zvakanyanya zvinonzwisiswa sekubhadhara kubva pamabasa anowanzoitwa. MuNU kukosha kwavo kunoreva kusashandira kwemari. Muchiitiko chekuwedzera kushandiswa, yakanyorwa semari yekubhadhara apo kuverenga mutero webato.

Kana vatungamiri vakasarudza kutengesa MZP dzakaonekwa, ipapo kuverenga kwezvikwereti zvemabasa akadaro kuchaitika nenzira yakasiyana. Zvakawanikwa kubva kutengeswa kwezvakawanikwa zvakaderedzwa zvinofanira kuderedzwa nemutengo wekuwana kwavo. Mashoko akadaro pamusoro pezvakawanda haasipo. Nzira dzekuverenga iyo hadzisi dzisiri pamutemo. Nokudaro, mari inowanikwa kubva kutengeswa kwezvigadzirwa zvakadaro haisi pasi pekugadziriswa, sezvo mari yekugadzira iyo mukugadzira haina kuverengwa.

Inventory rules

Kuyananiswa kwezviyero mu pharmacy zvakasiyana nezvinogara zvichiwanikwa. A commission inogona kungoita chiongorudzo zvachose. Kushayikwa kwechimwe chevhengo varo kunogona kushanda senheyo yekupikisana nemigumisiro. Pakati pekutsvaga zvakakosha kubhadhara zvakanyanya nguva dzakadaro:

  • Kugadzirira kunoenderana nequantification inoratidzirwa nepepa, kutakura, zita, fomu uye kuenzanisa. Mukati yekuita basa, ivo vakapinda mumapoka.
  • Mutoro wekuba kwemari inosara nemukuru wezvokuchengetedza zvinhu, kana mutemo unogona kuratidza mhosva yake. Mushandi anofanira kubhadhara chikwereti muhuwandu hwemazana makumi matanhatu zvakakonzerwa nehurumende yepamutemo.
  • Pakuyananisira mari ine chepfu, fomu yakasiyana yekugadzira yakagadzirirwa. Kana kukanganisa kunowanikwa pamusoro pemitemo yakagamuchirwa, maneja anofanira kuzivisa sangano repamusoro-soro pamusoro peizvi mumazuva matatu.

Kubhadhara kwekushaya kuwanikwa mu BU

Nhamba dzekushayikwa hazvikwanise kuputirwa nezvakawandisa. Izvo zvakanyorwa mukati memaitiro akasimbiswa pamusoro pemirairo yemusoro. Nzira dzekunyora kunzvimbo dzekugadzira hazviiti.

Kurasikirwa kwepanyama hakugoni kuonekwa kuti kurasikirwa kwemishonga:

  • Pakuchengetedza, kutfambisa, maererano nekuputsa kwemamiriro uye mitemo yekugadzira basa;
  • Apo kugadzirisa kana kutakura midziyo;
  • Pabasa rekuchengetedza mabasa, kukundikana, mamiriro ekukurumidzira;
  • Kurasikirwa kwekombiyuta.

MuBUT, kuperevedza kunoreva kudiwa kwekupararira uye kunoratidzwa nekutumira:

ДТ94 КТ10 - zvinyorwa zvakaitwa pamusana pekugadzira chiito;

Д20 (44) КТ94 - zvinyorwa zvinoitwa pamusana pekubatsira kwekuverenga.

MuNU, kurasikirwa mukati memiganhu yemitengo yekurasikirwa kunoreva zvinhu zvekushandisa. Mitemo iyi inotsanangurwa muHurumende yehutano inotevera: Nha. 1689 (2007), Nha. 375 (1996), Nha. 284 (2001), Nha. 2 (2007).

Kana GORZDRAV mishonga inoratidzira kushayikwa kudarika mitemo, mari inoshandiswa yakanyorerwa kuvanhu vane mhosva nekutumirwa kwakadaro:

  • ДТ94 КТ10 - zvichienderana neshizha rokuverenga.
  • Д73.2 КТ94 - zvichienderana nehutano hwemusoro.

Bhuku Rebasa rinopa hutoro hwemushandi wekubhadhara zvakakonzera kukanganisa kumushandi. Izvozvo zvinoreva kuderedza kupera kweimba kana kuora kwemamiriro ayo, uyewo kudiwa kwemushandi kuti aone mari yekudzorerwa kweimba. Vanhu-vakatsauswa vanhu vanofanira kubhadharisa kukanganisa kwakakwana. Kana mushandi wacho achida kuzvipira kubhadhara, iyo yakawanda inodarika inowanikwa yepamwedzi yemari inowanikwa, ipapo izvo zvinotarisirwa zvinoitwa kuburikidza nedare redzimhosva.

Kana vatadzi vacho vasati vasimbiswa kana dare rakaramba kuunganidza, kurasikirwa kwakanyorerwa kumigumisiro yemari: Д91 КТ94.

Kubhadhara kwekushota kweNUs

MuNU kurasikirwa kwakadai kunoratidzwa mune zvisingashandisi mari. Kutaura kwekusabatwa kwevanhu vane mhosva kunofanira kunyorwa nehurumende yakagamuchirwa. Nhau pamusoro pekuba kwezvinhu zvinokosha mu pharmacy zvinofanira kutarisirwa nehurumende dzehurumende. Kana vatadzi vasingawanikwi, kupera kwekutanga kunodzika. Pachokwadi ichi, komisheni inobudisa sarudzo, ikopi iyo inotumirwa kumuchuchisi. Ikopi yebhuku iri inongobvuma chokwadi chekushaikwa kwevanhu vane mhosva.

Iyo pfuma, kuperevedza kwayo kwakaratidzwa panguva yekugadzira, yakanga isiri kushandiswa kwekutengesa kweVAT. Kana vatadzi vekunyengedza vasingawanikwi, mutero wacho unotarisirwa kugadziriswa.

Inventory mu pharmacy: zvinyorwa

Mutemo haugadziri maitiro akajeka emafomu ekugadzirisa zviitiko zvekuongorora. Nokudaro, dhipatimendi rehutano, pharmacy inogona kukura maitiro ayo ezvo chiito, ichiratidza mairi zvese zvinodiwa. Iwe unogona kushandisa maitiro akagadzirirwa emhando dzeGoskomstat (somuenzaniso, INV-3) sechikonzero uye kuwedzera kwavari neminda inodiwa.

Muchikamu ichi, nhengo dzose dzekomisheni, nzvimbo yekuongorora, ruzivo pamusoro pezviyero zvekuyera, kuwanikwa chaiyo kwezvinhu uye bhadha rezvenhau zvinoratidzwa.

Migumisiro yehuwandu (kushayikwa uye kudarika muhuwandu nemari yemari) zvinoratidzwa muchiito ichi nokuenzanisa kuwanikwa kwezvinodhaka nemari yekuverenga. Mishonga ine nguva yakapera yakafuridzirwa inofanira kuiswa mune imwe nzvimbo yekutsvaga. Saka ivo vachava nyore kunyora. Fungisisa mishonga iyi mune zvinyorwa zvese zvinenge zvisingafaniri kuitwa.

Nyora-kurega kwemishonga yakawandisa

Nzira yekugadzirisa mararamiro emararamiro emishonga inomiririra kune mabhizimusi ose emakambani emishonga. Zuva rokupera rinoreva nguva iyo mushonga unofanirwa kugutsa zvizere zvose zve pharmacopeia zvinoda uye zvido zvawakabudiswa. Zvinodhaka zvinodhaka zvinofanira kubviswa kubva kutengeswa uye zvakanyorwa. Nokuda kwezvinangwa izvi, unogona kukudziridza fomu yako yemagwaro kana kushandisa fomu yakagadzirwa: TORG-15, TORG-16.

Dhiyabhorosi, iyo inorayira mitemo yekuparadzwa kwemishonga, haipo. Mukushanda uku, unogona kutaura nezvehutungamiri hweHurumende yehutano N 382. Inotsanangura basa romuridzi wezvinhu zvisingaverengeki, zvenhema uye dzisina kururama kuti azviparadze. Nzira yacho pachayo inotungamirirwa neHurumende Hurumende Nha. 674. Mishonga yakadaro inodzingwa pasi pesungano kune imwe sangano rakakosha rine chirevera chekutadza kuparadza makirasi I-IV.

Mitero Inowanikwa

Nzira yekunyora-kureva kwemishonga inopfuura nguva yakawanda haigoni kumutsa mibvunzo. Vakawanda vevashandi vebazi rezvemari vanofarira kuti vanyora sei mari inowanikwa.

Bhizimisi reMari mune Tsamba nhamba 03-03-06 / 1/24154 yakatsanangura kuti mari yezvakawanda zvekugadzirwa kwezvinhu uye zvinodhura zvayo zvinogona kuonekwa kune mari (Chikamu 264 cheMitemo Code), kunze kwekuti zvinyorwa izvi zvakanyorwa. Pano, iwe unofanira kubhadhara zvakanyanya.

Apo iyo yepurazi yekuchengetedza mapurisa inogadzirwa, invoice yeTORG-15 inowanzoshandiswa. Zvisinei, haritauri ruzivo pamusoro pehupenyu hwekukanganisa. Saka, kusimbisa mari yekurapa kwemishonga, unofanirwa kupa magwaro akadaro:

  • Chiito chekutsvakurudza kwekugadzira;
  • Chisarudzo chemwene wezvinodhaka kuti abate uye aaparadze;
  • Kambani ine kambani yekuchengetedza tsvina, kopi yelayisensi yayo;
  • Nyaya inotsigira kuendeswa kwemishonga;
  • Mutemo wekudzokororazve.

Zvinyorwa zvakadaro zvinofanira kuzivisa mashoko akadai:

  • Nzvimbo yekuparadzwa kwemari;
  • Zita rekugadzirira, chimiro chavo, chiyero, tsanangudzo, chiyero chekuyera;
  • Nhamba yemishonga inodhindwa;
  • Mashoko pamusoro pekuiswa uye kuiswa mukati;
  • Zita rekugadzira.

Zvose izvi zvinotarisirwa zvakakosha pakuzivikanwa kwemishonga yakanyorwa.

Mhedziso

Kamwe kamwe pagore kusati kwasvika nyaya dzegore negore mu pharmacy inofanira kunge yakawanikwa. Iyo nzira yekufananidza nhamba chaiyo yezvigaro nenhamba inofanirwa kunyorwa mumagwaro anogamuchirwa maererano nezvinoitwa nzira. Kana zvichibvira, zviri nani kushandisa nzira yekombiyuta yekuunganidza deta. Zvose zvinodhaka zvinopera nguva yakareba sarf life zvinogadziriswa mune chimwe chiito, zvichiratidza zvose zvakakosha kuti vawedzere kunyora. Chero kana izvi zvidikanwi zvazadzika, mari yezvinhu zvakapfuura uye mari yavanowana inogona kunyorwa semari.

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