BDR - chii? Planning uye mutengo kutarisirwa muna MDD: sei kuti zvakakodzera kufunga mari

Mumwe zvebhizimisi anofanira kushingaira kushandisa ichi utariri mudziyo sezvo kuronga mari mari uye mari (hereinafter - BDR). Chii? Edza kunzwisisa nyaya ino.

zvinhu tsanangudzo

Mumwe bhizimisi sangano rine yayo hunhu BDR ezvinhu, zvichienderana kusarudza zvemari kuronga nzira, uyewo zvinangwa. Saka, nokududza MDD, chii uye chii chiri chinangwa chawo, kunzwisiswa zvinofanira kuti sechinhu administrative ruzivo chero kambani nayo rinoongorora nezvaJesu kuti vabudirire pazvinangwa zvavo uye kushandisa zviwanikwa zvayo uye zvokushandisa.

Zvemari vanokweverwa nokuda kambani rose uye nokuda kwayo nomumwe dzakabatana. Achishandisa kukwira pamusoro bhajeti mari uye mari chirongwa basa, chikwata mhiri zvose zvebhizimisi zviyero, izvo rinobatanidza takaparadzana zvemari uye kunoratidzwa mashoko nokuyerera chisarudzo zvakanaka zvingaitwa mumunda kwekuronga zvemari. bhajeti iri munyaya tichitarisa zvachose akaronga mari uye mari Rwako. Saka, achipindura mubvunzo kana BDR - kureva rinogona nharo kuti ichi ndicho mugumisiro muchikurukura zhinji uye zvisarudzo ramangwana pamusoro kutapwa boka, iro rinoita kuti ayo zvokufambisa operative uye zvemari utariri.

Masvomhu vakatakudzwa kubva panguva paumbwe bhajeti, kubvumira nguva uye zvakakwana kuti huwandu mari inodiwa kuti pave nezvisarudzo akatorwa. Muchiitiko ichi tiri kutaura pamusoro paumbwe kuuya date panobva rinoreva (semuenzaniso, chikwereti kana pachake).

Kuongorora kubudirira BDR

Chii ichi pfungwa uye sei kuyerwa, unogona chete kutongwa kare paniruemom kumwedzi. Saka, sei pachena ukuru Kuchinja basa isangano, anoonga kufanoona zviri migumisiro administrative chiito, mugumisiro kunobva pakukura bhajeti. Financial kuronga uye kuronga mari kunosanganisira kuziva zvinhu zvinokosha zviruva nechimwe ritungamirirwe nezvebasa yacho, uyewo kuverenga-siyana kusarudza pamwe kwegadziriro mhinduro zvichibvira kuchinja zvemukati uye kwokunze ezvinhu.

bhajeti basa

Mabasa aya kuvimba Pasika inotungamirwa MDD yayo Implementation. Pakutanga iri nhau nguva, gwaro zvemari ndiyo plan rokutengesa, mari uye zvimwe kwema zvemari mugore rinouya. Pakazopera ari nhau nguva, iye atova kuridza basa ane appraiser (the mutinhimira), naro zvinokwanisika kuenzanisa chaiko huru kuti dzakazotevera kugadziridza kuti mabasa kambani.

CFB uye BDR mashandiro zvakafanana uye kunogona anomiririrwa zvinotevera zvawanyora:

• Analytics (nzira kururamiswa, rethinking pfungwa, kuisa zvinangwa zvitsva uye Kuongororwa pane);
• kuronga mari;
• zvemari Nhoroondo (unofanira kufunga uye kufunga nezviito atoita muzvirevo nguva kusarudza zvakanaka mune ramangwana);
• kuzvidzora zvemari (Enzanisa mabasa uye migumisiro vakawana, ari kuziva simba uye simba pfungwa);
• motivational (mutongo kuumbwa urongwa mutongo pakuparwa kukundikana kwayo kuita, uye kana kukwidziridzwa uye overfulfillment it);
• kufambisa;
• kutaurirana (Kufambisa nangananga STRUCTURAL mapoka zvebhizimisi, kutsvaka musarudze uye nenzvimbo basa ichi kana kuti pfungwa kuronga).

Enzanisa BCF uye BDR

BDR (the bhajeti mari uye mari), uyewo CFB (mari aibuda bhajeti) - huru magwaro emari inofanira kukurukurwa Somuenzaniso, rwezvemabhengi masangano kuwana zvikwereti. Zvisinei, pakati maviri pane musiyano:

• CFB anoshandisa mari nzira, ari BDR - accrual hwaro;
• MDD ari kuronga mambure purofiti, uye nokushandiswa CFB vakaronga mari Rwako ;
• MDD zvinoratidzwa-digital zvinhu pasina zvisina kunanga mitero yakadai VAT uye excise mabasa, uye CFB zviratidzo zvose zviri raanotaura maonero mitero izvi;
• Zvinyorwa zviviri izvi kusiyana yakarongeka: muna MDD ane nyaya chokuita depreciation uye revaluation, uye BDS pane nyaya risiti uye kudzoka rakumbirwa mari;
• uye, chokwadi, kusiyana kugadzwa magwaro aya: BDR anopa kukarukureta chawakaronga mari, profitability, kwemari uye purofiti, uye CFB vanofanira akuteerere mari kuyerera paruoko uye iyezvino nyaya zvavakanga vachida kuita.

The chikuru nzendo kuronga mari panguva zvebhizimisi

Danho rokutanga paumbwe mari marongerwo uye nokupa kuva muenzaniso chivakwa akadaro, izvo zvinogona kuita kuti aurayiwe bhajeti basa uye kudzora kwakatangira zveminda uye mari kana chakakonzerwa namaneja.

Danho rechipiri inosanganisira paumbwe zvivako uye zvemari Inonzi vakawanda kwetunhu zano bhajeti utariri sangano. Panguva iyi, vainyatsotarisirwa vakakodzera zvekushandisa mune bhajeti iri vachida.

Maererano migumisiro kwechikuva rechitatu paumbwe chizvidavirire uye zvemari wokuti zvavakanga vachida kuita. Mune mamwe manzwi, anosika mitemo rokuzvidavirira, operative uye kugadzirwa rokuzvidavirira panyaya zvinorambidzwa wokurera ari gadziriro bhajeti uye vachiongorora Implementation kwayo.

Danho yechina inosanganisira kukura murayiro uye nzira nokuda zvichiongororwa, kuronga uye pachisara iri zvinoitirwawo - zvikonzero kukundikana kwayo.

Uye pakupedzisira, chikuva wechishanu kwakabatana kare kune zvakananga sumo iri kuronga mari hurongwa. Zvinosanganisira mabasa dzinoitwa nekugadzirira zvemari uye operative zvemari kuuya nguva, kuitisa akakodzera pachisara migumisiro izvo kazhinji vanogona kugadzirisa kuti zvemari. Somugumisiro, zvinofanira kuva sfomirovany mari uye zvaidiwa zvebhizimisi munyika kunodiwa hukuru.

Nzira nhatu kuronga mari muitiro

Mumabhuku ano, pane nzira nhatu uhwo aumba nyaya BDR:

• "Pazasi-up";
• "Top-pasi";
• vasanganiswa.

The nzira yokutanga rinoshandiswa huru mabhizimisi, umo vakuru STRUCTURAL mapoka chikamu bhajeti pakati madhipatimendi kana zvikamu, ayo mamwe kuderedzwa mune zvemari zviri chitoro kana yose chirimwa. Chinodiwa kurongwa bhajeti iri kubvumirana pakati mamaneja waivako pamwe mukuru utariri wekambani.

MUENZANISO BDR rechipiri kusvika kunoratidza kuti kuronga mari kwacho rinoitwa vekambani, uye kutarisirwa vamapoka rezasi rukoko zvishoma zvinobatanidzwa.

Chechitatu kusvika ndicho akanaka uye kunobatsira kudzivisa nemigumisiro yakaipa yapfuura pedyo maviri.

kuronga mari Advantages

Kufanana chero zvoupfumi chakajairika, kuronga mari hunemativi zvose zvakanaka nezvakaipa. Zvazvakanakira zvinosanganisira:

• Zvinokurudzira yakanaka mwoyo uye chido bhendi;
• rinoronga basa chikwata rose;
• kuburikidza aiitisa ongororo kunoita kuti kuchinja bhajeti iri nguva;
• Zviri mudziyo kuti kuenzanisa akaronga uye chaizvoizvo.

kuronga mari zvikanganiso

Pakati mikuru zvinokanganiswa zvinotevera zvinofanira pachena:

• kusiyana maonero pakati zvemari vanhu siyana;
• kudhura uye kunzwisisa kwakaita kuronga mari kwacho;
• kushayikwa kurudziro kuna bhajeti kana haisi vakauya zivo vashandi vose.