Kumucheto - ukomba hwakanga huchiipoteredza ...: fomura. Kumahombekombe pamusoro nhumbi

Kumahombekombe ari nhumbi unomirira mambure mari yacho mutengesi. kukosha kwayo Akatsunga inobva musika mamiriro, mutengi chigadzirwa kutengeswa ehupfumi. To kutengesa basa haana kurasikirwa mari, ukoshi varikumahombekombe iri nenzira kuti rinotaura mari dzose mutengesi, chokuita kutenga pakugadzira zvinhu, kugadzira uye kutakura nhumbi. Mukupfupikisa, chiratidzo-up - zviri akawedzera kukosha, chinoratidzwa kuwedzera kusvika kwokupedzisira mutengo kwenhumbi kana mabasa. Inofa kuti mari kambani uye anobvumira kuti kubhadhara mitero uye kuti purofiti.

hurumende muchinangwa nokuumbwa uye kudzora varikumahombekombe nhumbi uye mabasa

Akapiwa chokwadi chokuti Russian Federation chiri nyika, inova hwaro kushanda musika mashandiro kuti mutemo nemushonga uye kudiwa, ayo muchinangwa paumbwe varikumahombekombe pamusoro zvinhu uye mabasa vakatengesa chete zvishoma okutungamirira.

Saka, chiratidzo-up nhumbi - chete simba akaitwa nemasangano kushanda basa uye upfumi basa (maererano methodological kunenge pamusoro paumbwe tariffs, kuti zvigadzirwa). The chikuru ushe - chinofanira kufukidza mari mutengesi, uyewo uwandu mari (kwemitero, inishuwarenzi premiums).

Hurumende aro masimba anogona kumanikidza muganhu wayo kukura chete nemamwe mapoka nhumbi (chete simba Hurumende yeRussian Federation). Kumahombekombe ari chitoro, kambani, kambani iri mishonga aiendeswa mucheche manwiro (mucheche yemaitiro), dzimwe mhando mishonga (dzokurapwa mano) chinosimbiswa varikutonga masimba neimwe munharaunda. Izvi zvinokosha kuti kudzivisa zvemasanga kuwedzera mutengo zvinokosha hazvo. Izvi zvinoteverwa imwe zvikuru mvumo miganhu miviri Antimonopoly Service.

Trading kumucheto: kuti nzira kuti pakuverenga ari turnover (general) ari zvebhizimisi

Zvinozivikanwa kuti pane mitengo inoverengeka zvinhu uye mabasa: chitoro, Wholesale, zvokuvakisa. Zvinosiyana munzvimbo nzira kutora uye mberi Kuzadziswa zvigadzirwa. kumucheto kukarukureta uye anofanira akaverenga nenzira dzakasiyana. Pane nzira huru mbiri nzira kukarukureta: pamusoro zvachose turnover uye pamusoro siyana. Mumwe nomumwe wavo rinoshandiswa imwe ezvinhu, uye saka haagoni kunzi nokudenga. Zvisinei, pane musimboti - ose tubhokisi chitoro kumahombekombe ichaongororwa sezvo kumhedziso mufananidzo, uye runoratidzwa nenzira kwakakomba mari.

kumucheto kukarukureta anomiririra mutoo:

• Gross Revenue = (zvachose wezvokutengeserana vhoriyamu) X (dzaona mugove zvokutengeserana) 100. The kwakakura pakati dzaona mugove kutengesa mugove = (100 +% ari kutengeswa mugove) x 100. Nokuva Masvomhu maviri tinowana nzira kuti pakuverenga mumucheto zvachose turnover: WA = (zvachose turnover kutengeswa chiratidzo X mu%) (+ 100% chiratidzo-mu).

Nzira yakadaro inogona kushandiswa chete nyaya kana zvakakodzera kuwana kukosha varikumahombekombe pamusoro vaitengeserana nhumbi, vane homogeneous maitiro. Zvichitaurwa zviri nyore, zvinogona zvose zvokudya uye doro. Zvinokosha kugadzira zvigadzirwa havana wakasiyana mumwe uye, Zvakanakisa, aiva ukoshi wezvokutengeserana varikumahombekombe, unoda kuverenga hwemari nemashoko.

Kukarukureta varikumahombekombe musanganiswa turnover

In vakawanda zvikuru nehoro akapa dzakasiyana zvigadzirwa. Izvi zvinoreva kuti nokuda profitability pamusoro zvebhizimisi kuti zvakasiyana Mapato mishonga vakatengesa ane nomumwe zvinhu kumucheto. Kuti ngaaverenge nhamba kukura muwedzero pamusoro nhumbi dzose, zvimwe zviratidzo zvinofanira kushandiswa. Saka, kumahombekombe kuti chinhu chinogona dzaona kubudikidza mutoo:

• Gross mari = (T1 X PH1 + T2 X PH2 + ... TN x PHn): 100.
  
  Pano, sezvo aiona T1 ukoshi zvimwe boka kwenhumbi turnover, sezvo PH1 - Zvinofungidzirwa kutengeserana ngaabvumire kuti boka. PHn anogona ngaaverenge mutoo:
  
  PHn = THn: (100 + THn) x 100. Where THn - wezvokutengeserana mugove ukoshi mapoka chigadzirwa mu% mazwi.

Mukugumisa, zvinofanira kucherechedzwa kuti chiratidzo-up - kuti ndiyo yose chakakomba mari wekambani kana yakasimba, runoratidzwa mari uye anofukidza Mari fanira hurumende kubhadhara mari yechikoro uye mari. Kukarukureta pamusoro fomura izvi zvakapa kuti nerimwe boka zvigadzirwa, chinozoiswa zvokutengeserana Network kana zvebhizimisi, ane zvakasiyana varikumahombekombe nokukura, uyezve, chinodiwa kuchengetedza zvinyorwa kuMudzidzisi mabhokisi nepakati papepa.

Nontraditional nzira pakuverenga varikumahombekombe pamusoro zvinhu uye mabasa nokuda avhareji ndivo

Nzira iyi pakuverenga varikumahombekombe kunoratidzwa nyore uye pachena. Rinogona kushandiswa Masvomhu chero, kunyange mune sangano duku. Zvisinei, pane imwe nemhinganidzo yakakura - humboo inotengwa nevanhu avhareji, uye nzira pachayo haigoni kushandiswa ngaaverenge kukura mutero (Article 268 kubva Tax Code.). Chakakomba Mari avhareji ndivo riri sezvinotevera:

• VD = (turnover saizi (T) x avhareji chikamu kwakakomba kwemari (P)): 100.
  
  Kwakakura Zvichakadaro muzana VD ane chimiro: P = (kutengeserana ngaabvumire pakutanga ari nhau nguva + ngaabvumire zvokutengeserana nhumbi kushuma nguva - mugove kutengesa zvachose wokufambisa zvigadzirwa): (T + vasara zvinhu pakupera iri nhau nguva) x 100.

Zvinofanira kucherechedzwa kuti nzira iyi kumahombekombe - ichi avhareji kukosha, akaverenga pamwe kufungisisa turnover wekambani uye chaiwo kuita nenguva kukarukureta (chiratidzo-up chigadzirwa vakasara muwedzero pamusoro nhumbi ndiyo turnover). The tsika vakawana hazvigoni kushandiswa pamutemo nhau, kumamwe mutero zviremera. It aigona kunangana yakanaka nokushayiwa zvakakodzera chizvidavirire masangano kuti vari pasi mitero. Uyezve, unogona sechinhu kuedza kuvanda kubva mutero, iyo hakubvumidzwi nemutemo.

Zvakakurukurwa pakuverenga uwandu imwe vebasa kuti zvakasara zvoda assortments nhumbi

The kukarukureta kwakakomba variritire chasara nenhumbi anogona pave chete mushure uwandu, izvo zvinofanira kuitwa panopera mumwe mwedzi. Sezvo akaverenga indices vanoshandisa mashoko pamusoro Mari kunogara pamusoro nhumbi pakupera mwedzi uye mutengo kwenhumbi kutengeswa. Saka, uwandu mari richava:

• Zvapano = (chiratidzo-zuva rokutanga Billing mwedzi + kutengeserana ngaabvumire kuitika nguva - mugove zvachose turnover kwenhumbi) - nemugwagwa ngaabvumire vasara nhumbi pamusoro Inventory zvabuda.

Nzira yakadaro kubva kukarukureta musoro kushandisa kuti madiki kana makambani kuti vachengete zvinyorwa bhaa Codes. Pahwaro mutoo uyu, tinogona kugumisa kuti chiratidzo-up - ndiyo uwandu dzebhizimisi purofiti, yemakambani, masangano, Calculated somunhu residual.

mhedziso

Zvinofanira kucherechedzwa kuti mafungiro aya, kwakakura varikumahombekombe kana kumucheto mubhizimisi, mabhizimisi rinoshandiswa chero kukura turnover. chakarurama ichi ichapa mashoko zvakarurama pamusoro mari mari, uyewo kurasikirwa tsika. Kazhinji, kumahombekombe - ndiwo mambure vanobatsirwa wekambani, pasina mari: mitero, kubhadhara kuti mari, kunopfuurira mari. utariri zvakakodzera pachiyero jira kuchaita kuti tigumise pamusoro profitability pamusoro zvebhizimisi uye kudiwa humwe kugadzirwa nhumbi.