Yakananga mari

boka rimwe nerimwe riri kugadzirwa zvinhu kana urongwa mabasa anopedza zvimwe zvinhu. mari yake yose rakakamurwa zvakananga uye zvisina kunanga. Direct mari zvinosanganisira mari nechokuita zvakananga muitiro mukugadzira nhumbi kana kushandurwa mabasa, uye vakarondedzera mari rakananga nzira. Nevamwe kugadzirwa mari, ivo dzikarongwa ne nzvimbo mavambo (zvikamu, okudhindira, dzimwe STRUCTURAL dzakabatana), mutengo chinhu (mhando mishonga kana mabasa) uye mhando zvekushandisa (mutengo-homogeneous zvinhu).

Pane chakajairika kupatsanura pakati zvekushandisa. Direct mari ine:

- zvinhu mari ;

- basa mari;

- mari kubva mubayiro;

- depreciation;

- dzimwe mari chokuita huru basa.

Funga zvakadzama kuti zvinosanganisira izvi kwoupfumi okunze. Zvaioneka mari zvinosanganisira yose mutengo nezvinhu (dzakakudzingai pachake production):

- zvinhu zvokuvakisa, mbishi zvinhu;

- yakatengwa Semi-dzapedza zvigadzirwa, chigadzirwa zvinoriumba izvozvo;

- mafuta, magetsi;

- kupembedza zvikamu;

- zvokuvakisa;

- midziyo;

- ebetsero zvinhu.

The zvakananga mari pfuma ipfupi nokuda Verengai kukosha ose Ivan Kuchin tsvina (residues mbishi pfuma, zvichiguma kugadzirwa zvinhu kana mabasa).

Mari iri mari zvinosanganisira kubhadhara ose mubayiro uye mari pamusoro tariffs, incentives, bonuses, zororo mari uye non-achishanda nguva.

Direct mari anosanganisira chengetedzo kubhadhara kuti mumagariro inishuwarenzi.

Nokuti amortization zvinosanganisira uwandu depreciation kubva pazvinhu yesangano, chisingaoneki pfuma uye dzimwe chisingaoneki zvinhu (pfupi zvivako, mudziyo uwandu), avepo mukurima.

Sechivako dzimwe yakananga mari dzinosanganisira: kukurukura mabasa, yekufambisa, kuripwa mari zvakanaka mabasa, uye vamwe.

In emakambani kana okudhindira, apo kugadzirwa rinonyanya imwe mhando chigadzirwa, anenge ose mari vari zvakananga.

The zvakananga mari ruzhinji maindasitiri emakambani chakaita kuti nemhaka mberi dzemunharaunda kuti kudyiwa marudzi mari. Zvichienderana mhando management matambudziko mutengo kupatsanura kunogona siyana chaizvo. Key utariri mabasa:

- kukarukureta kuti mutengo;

- kukarukureta of anokarirwa batsiro;

- urongwa;

- richiona uye kudzora kugadzirwa.

Kuti kugadzirisa nomumwe matambudziko aya ane yayo kupatsanura pakati zvekushandisa.

Nekurangarira kuti zvakananga mari inoshandiswa inoita nyore kuverenga mari inoshandiswa. Kukura mari ava zvachose mari anowedzera raakawana pakuverenga mari.

Zvinotevera chizvidavirire nzira inoshandiswa mari: Custom, mureza, Process mutengo.

Custom nzira inoshandiswa kana chikwata okuwana ane maitiro ehupfumi sezvo zvigadzirwa anogadzirwa mune yoga batch. The chinhu ichi inocherechedzwa nhoroondo iri chaiyo maodha batch mangé kana chairema chigadzirwa.

Cost chizvidavirire kunobva kukarukureta kwemunhu urongwa, kunze sezvinotevera:

1. Sarudza kuti chikwata mari inoshandiswa pakupfuura neimwe (redistribution).

2. Stacks mutengo vezvikwata zvose nokuenzanisa nhamba mari yokupedzisira chigadzirwa.

Standard nzira inobva kusikwa kwegadziriro dzemunharaunda uye mitemo. On hwaro ichi, kuti kuverenga kubva pamutemo mari uye kufunga mari dzinoitwa yakatsauka kubva yakasimbiswa dzemunharaunda. Mari chaiyo kunotemwa pa mwero mari kugadziridza zvose mutengo zvinhu.