Types rokuzvidavirira. Types maakaundi. Types rokuzvidavirira nehurongwa

Accounting - mumwe kiyi zvigadziriswe kuitira kushanda vachida. kurapa rakasimba, kuvaka zvemari kukura zano, mutauro kutaurirana chete makambani zvikuru anosarudza sei zvinobudirira nyanzvi chekambani kuchaita kuitisa akakodzera zvinhu ndizvidavirire.

Chii rokuzvidavirira

Nekurangarira, maererano vanhuwo tsananguro - iri hurongwa umo kuunganidza, Kuda kutamba uye kwetunhu ruzivo pamusoro pfuma, makondirakiti uye mari yesangano iri sangano, uyewo kufamba kwavo mukati kambani iri chine chokuita Inter-vachida kubatsirana.

Kusiyanisa marudzi anotevera rokuzvidavirira.

1. Management

Izvi mhando rokuzvidavirira iri nzira yauri kushanda pamwe chizvidavirire mashoko iro kuti optimize basa wokuti kambani. Mune zvimwe zviitiko, kuti nekuita rakakodzera mashandiro anoshumira paumbwe intra-mashoko hurongwa. Kumboda kana utariri chizvidavirire zvinoitwa mutengo pachisara kukarukureta pakati mari inoshandiswa.

Information yakawanikwa iri kosi kuMudzidzisi Analytical nzira, kushandiswa zvakasimba utariri kuti optimize pezvakaitwa dzedu, kuvandudza basa netsvimbo, kuderedza mari.

2. Financial

Ndicho muitiro nekunhonga chizvidavirire Data chokuita mari uye zveminda wekambani, chikwereti, kuvapo vamwe mari uye zvichingodaro. D.

3. Tax

Dzimwe nyanzvi anosanganisira mhando rokuzvidavirira uyewo, kunyange zvazvo kunobatanidzwa kunyanya pamwe kubata pamwe kwokunze maumbirwo - FTS. Muunganidzwa mashoko kuti dzakwidzwa kushandiswa nechinangwa pakuverenga yomutero chawo. Chinangwa Implementation uyu mhando rokuzvidavirira - inonzi Kururama nesungano pakati peboka uye huru fiscal uye supervisory simba - Federal Mutero Service nemamwe masangano.

Nechimwe ataurwa Mapato anogona kuratidza nhengo mhando chizvidavirire enyika. Vanogona kushanda yechinangwa zvakasiyana methodologies, asi panguva imwe chete rakaiswa pasi mamiriro nevakawanda chinangwa. Mukuwedzera, mugadziriro ari yaiona, mari uye mutero nzvimbo kazhinji pakutsvaga chaizvo mabasa ari kuti ndizvidavirire. Basa nhengo dzine yemanyorero anoshanda ane yakatetepa vanokwanisa nenyanzvi.

Accounting - ndiwo kukarukureta upfumi?

Zvinofungidzirwa kuti yakadai chinhu se "bookkeeping" uye "kunyoresa veimba", vangazivikanwa. Izvi zvinogona kuva nzira yakanaka kwazvo, uye kururama. Chii chinombodiwa kuvimba?

Chokwadi kuti pfungwa Accounting dzinokosha zviitiko kwezvoupfumi. Ndizvo yokupedzisira - iri muchikwata rose. Accounting - imwe nyaya, pamwe zvoupfumi kana operative, somuenzaniso, nhamba. Panguva iyoyowo-siyana zveupfumi uye chizvidavirire vari titsigire uye kazhinji vane muganhu kwakajairika chaizvo.

Saka, sei kududzira ukama yematemu? Unogona kuramba zvinotevera zano: bookkeeping - nguva dzose zvoupfumi nezvawo. Uye nekuti pfungwa zvoupfumi uye chizvidavirire vangazivikanwa nenzira iyi. Panguva iyoyowo hozuchet - kwete nguva dzose nechiyero, zvinogona kushanda kana Statistical.

Metres chizvidavirire

Zvatakurukura kuti, chii vari mhando huru rokuzvidavirira, tinogona kudzidza nezvemamwe kuyera nhumbi dzinoshandiswa maakaundendi mune chakaipa nzira bhizimisi. Pakati vakadaro nzira vanogona chokuita mhando dzinongoitika. Vanoshandisa zvinotevera kuyera nhumbi:

- por chikwata gobvu (mu matani, makirogiramu, magiramu, etc ...);

- nhamba (zvidimbu, masutu, etc ...).

Rumwe rudzi nzira - basa. Ivo anoshandiswa kana zvakakodzera kuverenga mari aipedza kubudikidza vashandi ari boka panguva kugadzirwa. metres Key pano - mazuva, maawa, dzimwe nguva maminetsi. The hunoshanda kukosha basa nzira - kukwanisa kuverenga basa yauinayo. Uye somugumisiro, optimize yakakodzera chinhu kuti zvekushandisa.

Most zvichida, chikuru chokuratidza, iyo inoratidza tambo chinoumba mu chizvidavirire - zvemari. Rinoshandiswa apo kambani anoita kuratidzwa zvoupfumi pezvakaitwa uye Analytical zvavo hwemari dzakabatana. Financial chokuratidza - chombo kuti anobvumira chekambani utariri ngaaverenge nhamba kukosha zvinhu. Huru mita pano - munyika mari, kureva muna rubles Russian uye sendi ichi.

chizvidavirire basa

Dzidza dzinokosha mhando ndizvidavirire uyewo anokosha gauges, tinogona kufunga inoshanda isu chakaitika chinonakidza kuferefetwa. Nyanzvi kuziva zvinotevera mazita pavo.

Chekutanga, icho chinhu inonzi chidhiraivho. Ndiwo mudziyo kuti vachiongorora kuvapo uye kufamba-siyana zvokushandisa, zvinhu basa, mari, uye yakarurama uye kushanda nesungano pakati mabhizimisi hurumende masangano. Mhando Zvikuru chidhiraivho kuti vakatakudzwa kubva mukati yechinangwa basa ichi - a rokutanga, kuitika (ano), uyewo tevera.

Chechipiri, ichi ruzivo chaitika. Kunosanganisira activation pamusoro nenguva kufambiswa akakodzera mashoko, kuratidza basa zvebhizimisi pakati ayo utariri uye salaried vashandi (uyewo kudyidzana muchinjikwa-boka nyaya). Huru zvinodiwa kuti ruzivo inounganidzwa nokuda ndizvidavirire - kuvimbwa, verifiability, zvinhu sezvazviri, nemusoro.

Chechitatu, nyanzvi kuziva rwokudzivirira basa. Chaizvoizvo Its inobva mabasa chokuita kudikanwa kuchengetedza pakuenzanisa pfuma yesangano. The chikuru chokuratidza rakanaka kuita basa iri - kuvapo zvebhizimisi nzira kuramba hwakadzama Inventory kuzvidzora.

Wechina, chizvidavirire ane mashandiro kuronga inofambiswa pakati peboka uye vatambi siyana munyaya mabasa ayo - vanoita, vatengi, uye mune zvimwe zviitiko pamwe pamutemo nezviremera.

Chechishanu, chizvidavirire iri ichazivikanwa noku Analytical ushande. Chinangwa charo chikuru - kuziva pakakoromorwa, utera, Makwanza vari kurapa boka uye mufambiro fiscal mutemo uye haizopereri kukura kuMudzidzisi Optimization zvigadziriswe.

nhoroondo

Ndezvipi zvinodiwa kuti kupatsanura kwavo? Ndezvipi marudzi nyaya? Ngatitange pamwe kupatsanura zvinodiwa. Nyanzvi dzavo kuziva nhamba.

1. The zvoupfumi kugutsikana

Kuva nhoroondo kune imwe mhando akatsunga kwakavakirwa chaizvo kuti chii chaizvo zviri kufungwa nezvazvo.

2. Structure

By ichi yakayerwa, mhando nhoroondo dziri akakamurwa:

- Inventory;

- unganidza;

- chizvidavirire uye ugari;

- pusa;

- achishingaira.

3. Granularity

It anonzi imwe inokosha dzekuziva kuti kupatsanura. Zvichienderana nhoroondo yaro chaizvo rakakamurwa mhando nhatu - chakaita zvokugadzirwa, Analytical, uyewo dzinonzi Sub-nyaya. Chimbofunga zvinoitwa nomumwe.

Chakaita zvokugadzirwa nhoroondo zvinosanganisira zvakakwana ipfupiso yesangano uye munataisireva kuti denominated mune zvemari gauges. Mienzaniso dzayo - 50 ( "Cash"), 01 ( "Basic yomuchipatara") kana Somuenzaniso, 80 ( "guta").

Analytical nhoroondo akagadzirirwa kupa ruzivo kubva chakaita zvokugadzirwa zvizere. Vanoratidza asisiri generalized, uye ruzivo zvikuru udzamu mhando chaiyo kuita uye munataisireva. Akayera panguva imwecheteyo vanogona havana chete nemashoko mari, asi vo, somuenzaniso, uye pakubata.

Uyewo, Sub-Nhoroondo dziri rudzi "chemasanganiswa" pavaviri marudzi wokutanga. kushanda kwavo zvichakubatsirai vaya vanenge kana zvakakodzera, somuenzaniso, boka Analytical nyaya mukati kuchiitirwa chakaita zvokugadzirwa. Nhoroondo iri pazasi-nhoroondo dziri kazhinji kuitwa mari gauges, dzimwe nguva - dzinongoitika, basa - anenge kumbobvira.

Nyanzvi dzoga uye dzimwe mhando nhoroondo yakavakirwa zvimwe zvinodiwa. Somuenzaniso, akadai kushanda, dzakava, pamutemo, fiscal uye kuparadzira.

Pashure pokudzidza rokuzvidavirira mifananidzo, ayo mashandiro, tikafunga zvino zvinoumba nyaya. Practical kushandisa nyaya muzviitiko zvakawanda kunoitwa nzira inonzi "kupinda kaviri". Zvinoratidza pfungwa umo zvebhizimisi kwema yakanyorwa panguva imwechete kaviri - mune debit imwe nhoroondo uye zvikwereti vamwe. Chimwe kushamwaridzana nemumwe uye akasiyana mhando nenhoroondo ledgers (izvi - zvishoma).

Facts pamusoro kaviri kupinda

Ngationei kudzidza nzira "kaviri-kupinda" zvizere. Nokuti kwakanyorwa, chokwadi, zvinodiwa kuti ndizvidavirire? Maererano kwakapararira nenyanzvi runyararo rokuzvidavirira nzira, vakawanda mabhizimisi kwema hwokuratidza ambivalence uye zvinhu zvakadai reciprocity. Kuti, kana mari iri debited kubva munhoroondo imwe, zvimwe zvavo mawa kubvuma kune vamwe. Saka mari kutengeserana dzose nguva iri pasi kuzvidzora.

The mashandiro kuti "kaviri-kupinda" iri rakatangwa kuburikidza zviridzwa huru mbiri - matsamba wiring. Izvi zvinoitika sei?

Matsamba - ichi mugero kudyidzana pakati Nhoroondo mbiri, umo mari kutengeserana yakanyorwa. Uyewo wiring - iwo, chaizvoizvo, rinoshanda kunobatanidza mugero ichi, yakarurama kuurayiwa kwema, rekodhi ruzivo pamusoro debit uye zvikwereti. Pane mhando mbiri - nyore uye zvakaoma kunzwisisa.

Way kumiririra "kupinda kaviri" kunoenderana worudzii chizvidavirire siyana anoshandiswa. Kune akawanda. Pane chirangaridzo, kana isina chimiro - mugadziriro remapazi ayo zvinonyorwa kaviri yoga evoruzhinji. Pane murayiro, kana chimiro vasanganiswa. It kunonyora vari kushandiswa kuitira kuti oparesheni ndee panguva imwechete kuti debited uye mbiri.

zvenhoroondo

Isu akati kuti nhoroondo dziri chokuita zvikuru chizvidavirire evoruzhinji. Ndezvipi azvino? Ndezvipi marudzi ledgers? Tichakurukura izvi muudzame hukuru zvikuru kwazvo.

Chii evoruzhinji rokuzvidavirira? Maererano nevakawanda tsanangudzo, ndivo chezvombo zvinoshandiswa nechinangwa arayira uye muunganidzwa mashoko huri magwaro chikuru kuratidza zviri munhoroondo uye nhau. Zvingava basa pakavanda.

Nyanzvi kudana zvinotevera kupatsanura nzira rokuzvidavirira evoruzhinji.

1. Pahwaro zvakagadzirwa

Zvingava mabhuku, makadhi, matafura, vanyori.

2. Zvichienderana rwendo

Panyaya iyi, zvinyorwa zvenhoroondo zvingava anotevedzana kana hurongwa. Panewo aibatanidza uye kuwanikwa.

3. Pachishandiswa kugutsikana

Kufanana nhoroondo nhengo mhando zvenhoroondo, nemhaka yokuona ichi, rakakamurwa chakaita zvokugadzirwa uye analytic.

4. unobva Foroma

Nyanzvi ziva ina yaakakweretesa - kuroorwa madziro, akaita muchimiro tafura, uyewo akapa mune vakadzungairira format.

mari

Pashure pokudzidza rokuzvidavirira mifananidzo, mabasa ayo, nhoroondo, zvenhoroondo, tinogona vanokurondedzera neizvo zvigadziriswe zviri pazvinhu mari. Mhando rokuzvidavirira mari chii? Ndezvipi zvinodiwa kuti kupatsanura kwavo?

Chaizvoizvo, pasi mari Kusangano pachishandiswa nevakawanda tsanangudzo chinorehwa kuderedza zvemari uye zvoupfumi zvakanakira somugumisiro guru zvinoderedza nekambani nepakati jira nedzimwe mhando mari kurega. Nyanzvi ziva zvinotevera mhando huru rokuzvidavirira mari:

- batsiro-chokuita;

- Zvachinja mugero anounza mari;

- ånd.

Achitaura rokutanga: ichi zvinosanganisira kunyanya mari chokuita kugadzirwa uye kutengeswa upfumi. Boka rechipiri zvingasanganisira mari chokuita kuripwa premiums, charitable mabasa. Kudzosera mari zvinosanganisira mitero, kubhadhara kuna mudyandigere Fund, Social Insurance Fund, HIF, mhedziso zvibvumirano inishuwarenzi. Dzimwe nyanzvi dzinotaura kuti mari wechitatu mhando ndivo dzinoitwa migumisiro zvoupfumi zvirango.

zvakaoma

Achitaura mari, tinogona kuteerera chokuita mari. Ndezvipi huru dzekuziva kuti kupatsanura kwavo?

Chokutanga, kuti mari yakadaro. Mumutemo Russian zvavaifunga kuti zvinhu, zvichiita kuwedzera mari uye zvoupfumi kubatsira zvebhizimisi uye kukura bhizimisi capitalization. The chikuru mhando mari iri vazvidavirire sezvinotevera:

- kubva zvavo mabasa;

- kureva nhamba pfungwa.

pane zvinodiwa mitemo Russian pamusoro izvo avo kana dzimwe pakutengeserana kuti sangano yokufudza mari haisi akawedzera. Pakati avo:

- mipiro vazvo (shareholders);

- uwandu mitero uye mari;

- mari vabatsirwe pamusoro shamwari;

- yacho ane mberi muripo, pachine mubayiro, dhipoziti;

- okutambirwa abhadhare chikwereti chacho rakapa.

Zveminda uye havashandisi mari yakawanda pakati kwekambani vakanyorwa yakakodzera kuitira nhoroondo musangano.

zvinyorwa

Vachiti zvakawanda chii vari mhando rokuzvidavirira kwakavakirwa mhando nhoroondo, kuti kupatsanura mari uye ishandise uye panguva imwe chete funga nezvemamwe gwaro zvakanaka. Chii mamiriro ayo? Ndezvipi akasiyana marudzi magwaro ari kuti ndizvidavirire? Zvinotevera nzira vanogamuchirwa mune Russian tsika.

1. Zvinoumba magwaro

By chokuratidza ichi aripo tsime kuparadzana kuuya, ushamwari, uye intra. First - ichi ndicho zvinyorwa vanotumwa kambani nemamwe makambani. Wechipiri - gwaro, izvo zvinozoita kunoratidzwa negwara. Domestic mabhuku mhando haagoni kuwanikwa kunze kambani.

2. Kugadzwa

Kubva musi chokuratidza ichi, magwaro angava pamutemo, Executive uye vanoumba zvinopa rokuzvidavirira zvinangwa.

First - ichi ndicho zvinyorwa kuti dzinoratidza murayiro, mirayiridzo siyana uye zvirevo utariri, chokuita Implementation ose anodiwa mabhizimisi kwacho. Kubata zvinyorwa akagadzirirwa akakunda umboo kwema. Mienzaniso dzayo - mabasa kugamuchirwa, dzakasiyana-siyana mirairo. Panewo yaisanganisa mhando mapepa. Vangava zviratidzo zvose pamutemo uye Executive magwaro. Zvichienderana chinangwa-siyana zvinyorwa vanogona zvinhu izvo kuvatendera kureva muchikwata Accounting.

3. kakawanda muunganidzwa

Maererano chokuratidza ichi, magwaro tiri umwe-kure, uyewo tinofanira kugara. Chokutanga, sezvo mutemo, kuti kunze yakananga kutengesa uye haana zvadaro vaisanganisa. Nepo ekupedzisira dzinonzi sequentially kuunganidza mashoko pachinhu imwe nguva. Ivo zvinogona kungopfupikiswa zviratidzo kuratidza mberi zvakafanana kana fanana mabhizimisi kwema.

4. vaigadzirira Time

chokuratidza ichi classifies zvinyorwa pamusoro chikuru mhando uye Consolidated. Wokutanga Chinyorwa mabhizimisi kwema chero kupiwa nguva. Summary magwaro akagadzirirwa chokubatanidza waivako, muzvikwata zvisina tsarukano pavo maererano nechokwadi zviri zvikuru zvinyorwa.

Vazhinji magwaro, izvo varipo vari shure pachiyero inogona Classified panguva iyoyo mumwe nomumwe ari vanozivikanwa zvinodiwa.