Cost wokutengesa: ari yemaitiro, nzira uye kukarukureta muenzaniso

Basic pfungwa, izvo anoshanda sayenzi dzezvoupfumi, vamwe anoitwa migove vane mari uye mari. ukama hwavo anoumba mamwe mhando zvoupfumi. Somuenzaniso, panyaya iri chete chigadzirwa nokuda kugadzirwa nokuparadzirwa mari vanoumba chaiko cost, iyo vakaradzikwa mutengo nhumbi pamwe achida mubereko. Hama kuti zvachose turnover pakati chaiko mutengo kwenhumbi akatengesa kunoderedza mari hwokurara nechimwe zvebhizimisi, ndokusiya ayo nhaka chakakomba purofiti. Ngatitaurei ita chaizvo kuti anoitwa: kukurira yakadaro multi-faceted pfungwa, sezvo mutengo.

Pfungwa mutengo mu chizvidavirire mitemo

Munguva Russian tsika, pane 4 mhando rokuzvidavirira mune boka mari dziri chinangwa chakasiyana uye specificity kuti paumbwe Analytical mutengo nechigadziko, zvinoti:

• chizvidavirire;
• mutero;
• utariri;
• Statistical.

Ivo vakatakudzwa kubva panguva chirimwa panguva imwe chete, saka anoita njere kuti govera kukoshesa. Kunyange zvazvo chokuratidza kuti marangirwo chokupika emunhu kupfuura zvakasimba yaidzorwa uri mutero uye chizvidavirire mhando ndizvidavirire.

Accounting uye mutero chizvidavirire mhando

Senzira rokuzvidavirira inobva Ras zvinowanisa chaiwo mari wekambani, chinangwa chacho - ane mutengo yakarurama ndizvidavirire akapfupikisa nechiyero. Kana varipo vari ndizvidavirire pfungwa "zvachose mutengo kwenhumbi vakatengesa", mutero kunyoresa unotsiva nayo ine nyore summation pamusoro vachida mari. Tax chizvidavirire anotora kwakarurama paumbwe mutero umbowo pakuverenga mutero pamusoro mubereko sangano. Maererano Tax Code (Chapter 25) kuwana mutero nechigadziko, uwandu dzebhizimisi mari anogona kuderedzwa chitsama mari, pamwe Kusara pamazita mari akurukurwa munyaya. 270.

Managerial chizvidavirire uye Statistical maonero

Management chizvidavirire mari inoshandiswa nekuti zvakafunga Kumutungamiriri. Zvichienderana basa zvinangwa siyana anodhura zvakabudiswa dzekuziva kuti mutengo ndizvidavirire pazviruva nokuti mutengo. Somuenzaniso, muna gadziriro iri administrative nhoroondo, unogona chamber mari imwe chigadzirwa itsva, nokuti chisarudzo pamusoro kwokugamuchirwa kwohumwe ayo kugadzirwa uye Sales, zvinokwanisika kuongorora basa chairo basa tichitarisa nhamba mari uye zveminda, kana ngaaverenge airwaves mutengo chebasa iri. Panyaya iyi, mari rokutengesa, kuti nzira nokuda kwayo kukarukureta nzira uye tsanangudzo achasiyana zvikuru.

Statistical zvinyorwa zvakakodzera chidzidzo zvoupfumi kuitika kukura mamwe mabasa, inobva uchenjeri uye chizvidavirire zvinyorwa TEP kambani.

"Mari", "mari", "mari" uye ukama hwavo kusvikira mari

Mari inoshandiswa mune zvebhizimisi zvinhu, mari iyo runoratidzwa mari nemashoko. Vanogona kunzwisisa mari, kana rakatangwa muna nhau nguva.

Zvinoenderana Tax Code mari - rakanyorwa zvebhizimisi mari chakakonzerwa namaneja ari kuzivisa nguva; hunozoita kuti zvinoderedza mari huru sangano, uye mamwe mabasa.

Mari - pfungwa upfumi dzidziso, zviri pedyo chaizvo mutengo. The mari ndiwo mari inoshandiswa uye / kana kurapwa inopiwa mazwi zvinokosha. The summation kuti kugadzirwa nokuparadzirwa mari zvinowanisa mari rokutengesa kuti kuverenga imwe nzira iyo ichakurukurwa mberi.

Tichisunga mari nokuti nhau nguva uye kubatana kwavo mari akaaita hwaro paumbwe mutengo mutengo. Naizvozvo, pfungwa zvichaita ushande "mari", achibvumira kushandiswa nevamwe sokuti anoreva zvakafanana.

Kuti vazive kugadzirwa cost, zvakakodzera kuitisa mari mhosva mari nokuda yasarudzwa boka classifications.

Cost zvoupfumi zvinhu

Paumbwe mutengo zvoupfumi zvinhu ndiyo rakawedzerwa muzvikwata zvisina tsarukano yakafanana mari zvakawanda indivisible uye kwose aitika. Izvi zvinosanganisira zvinotevera mumapoka mari:

• zvinhu (P _M);
• remuneration (R _yekare);
• pasocial mipiro (P _CO);
• kuturika (A);
• vamwe (P _ol).

Paaipedzisa kutaura mari pamusoro zveupfumi zvinhu vakaumba mari. The kukarukureta fomura iri sezvinotevera: _RP = C R _M + P _ON + P _CO + P A + _PR.

Sezvo dzakananga kukomba boka mari iri hombe mamiriro anogona akapedzisa pamusoro yezvakaita kugadzirwa. Somuenzaniso, kana munhu mukuru inorwara basa yokufambisa uye anoenderana Payroll mitero, kambani iri mubasa basa-ndichibvunza basa.

Mutengo mutengo zvinhu

Yokuronga patsva mari nyaya zvaanobata siyana mari kufunga, ane yoga nyaya kukarukureta anogona dzinosanganisira zveupfumi okunze. Typical siyana vanosanganisira zvinhu zvinotevera pamusoro zvekushandisa:

1. The chitoro mari (P _U), izvo zvinoumba muchitoro mutengo (C _D):

• Uye mbishi zvinhu.
• Fot vashandi dzinokosha.
• mhosva Social pamusoro Payroll.
• Mari nokushanda nokuchengetedza (kugadzira) michina.
• Energy uye huni kwesayenzi zvinangwa.
• Preparation mari kugadzirwa kwayo kukura.
• Zvairayirwa pfuma inishuwarenzi.
• Depreciation.
• Other webasa mari.

2. Production mari (P _OP), izvo vakanyanyisa chikwata. Somugumisiro, mumwe kugadzira mari wokutengesa (C _PV):

• Nokurasikirwa kubva kumuchato.
• Other zvayo mari.

3. Non-inogadzirwa mari (P _VI):

• Zvekushandisa pamusoro mumidziyo, package.
• Delivery.
• Scientific uye michina zviitiko.
• Training.
• Other Non-kugadzira mari.

4. Distribution mari (P _K).

Nokuti izvi akaumba nyaya kukarukureta mutengo. The kukarukureta fomura inova: _RP = P C _C P + _OP + P + P _{K VP.}

mhando mutengo

Pachishandiswa nzira muzvikwata zvisina tsarukano mari, kudoma mhando vanoverengeka mari.

1. Shop mutengo anoti mari zvose okudhindira chokuita kugadzirwa, zvinoti basa mari, pamwe mari nokuti mutengo kuramba midziyo, zvinhu, uye simba zvakanaka mari chikwata.
2. Kurimwa mutengo pakuverengwa okuwana mari iyi mhando, kufungisisa mari okudhindira uye panhongonya mari.
3. Commercial (wakazara) mutengo mutengo - imwe mari rokutengesa ose apedza zvigadzirwa, kusanganisira zvose zvinobvira mari nokuti zvizere chigadzirwa upenyu-kutenderera kugadzirwa kumusika.

Nzira pakuverenga mutengo

Kune nzira dzakawanda mutengo chizvidavirire uye paumbwe mutengo mutengo.

1. Kukudyira chaiwo mari - hwaro vakaisa chizvidavirire yakarurama huripo pakati vachida mutengo.
2. Kukudyira pamutemo mari - nzira chaiyo kuti vakawanda Serial kugadzirwa uye izvo zvakasiyana homogeneous yokudzokorora. kushandiswa, mutengo mutengo achiumbwa maererano nemitemo uye mitemo vakagamuchira nokuda vachida. The analogue kuti nzira iyi yokumwe "mwero mutengo".
3. Kukudyira vakaronga mutengo - kushandiswa kusaronga, inobva akafanotaura nhamba kuti dzaona kubva chaiko Data vachishandisa chokufenbera coefficients, vaitaura bhizimisi, migumisiro nyanzvi pakuongorora.

Mari mutengo iri Masvomhu

A) rinotsanangura mutengo kwenhumbi kutengeswa kwayo kukarukureta payakavakirwa iri sezvinotevera:

_RP C = C _PP + P + P _{K VP} - O _NP, apo mari zvose zviri maererano ukoshi:

• With _RP - mutengo nhumbi kutengeswa;
• With _PP - zvizere mari inoshandiswa;
• P _VI - Non-kugadzira mari;
• _RK - yezvokutengeserana mari;
• About _NP - hadzisi kuzadzika zvigadzirwa.

B) Tichifunga kuwanda kwakaita zvinhu vakatengesa (O _RP), inogona akawana chikwata Mari chinhu. Kuti aite izvi, pakugovana mari yose vhoriyamu pa (Target nhamba 1):

With _U = C _RP: Oh _RP.

B) hama zviratidzo (Task № 2) inoshandiswa Analytical zvinangwa:

Norm shoma purofiti _(N-MP), izvo zvinoratidza ukama shanduka akamisa mari panguva chirimwa, izvozvo rinowanikwa nokuda fomura:

_MP = H (P _M / C) '100% apo

• N _M - nomupiro kumahombekombe;
• B - Revenue kubva rokutengesa nhumbi.

The coefficient kuti mutengo kwenhumbi vakatengesa (rinoreva anodawo mari) chinoratidza mugove mari mu zveminda uye kuongorora zvikonzero kudzikisa mari kubva pakutengeswa kwenhumbi, zviri kunorondedzerwa fomura:

_Honey = K _(RP C / B) '100%.

Profitability pachikumbaridzo (kana breakeven production) inoratidza pane zvakadini kurimwa mari vari ndanyarara hangu, izvozvo rinowanikwa sezvinotevera:

TB = _POST P / (L - R _PER.ED) sezvamakaropafadzwa

• TB - kuvhuna-kunyange kutosvika;
• P _POST - zvechigarire mari yose kugadzirwa vhoriyamu;
• P _PER.ED - shanduka humwechete chairema goho;
• C - mutengo kwenhumbi.

Task nhamba 1 pamusoro tsanangudzo chikwata mari inoshandiswa kwenhumbi

Ngaaverenge nhamba kugadzirwa mutengo ane ity ane muto. Nokuti kukarukureta anofanira kushandisa zvinotevera mashoko.

1. Direct mari, ths kwiza..:

• zvinhu (Kuisa pfungwa pachinhu) - 2500
• basa - 70.

2. panhongonya mari kugadzirwa, ths. Kuzora. - 2600.

3. muto Kuisa pfungwa pachinhu zvaishandiswa panguva nhau nguva, zviuru litres -. 130.

4. mabikirwo kugadzirwa muto Kuisa pfungwa pachinhu kunosanganisira kurasikirwa anosvika 3%, pamwe nhamba Kuisa pfungwa pachinhu isingadariki 20% wokupedzisira chigadzirwa.

mhinduro kufamba:

1. Kuti kupfupikisa zvose zvinodiwa, tinowana mari rokutengesa, ths Kwiza nechekuzasi..:

2500 + 70 + 2600 = 5170.

2. Kuwana Vhoriyamu rapera muto mutsa kwacho Nokurasikirwa, zviuru litres .:

130,0 - 126.1 = 3%

126.1 * 100% / 20% = 630,5.

3. Change kurimwa mutengo ane ity ane muto, kuzora.:

5170 / 630,5 = 8,2.

Task nhamba 2 pamusoro kukarukureta pamusoro breakeven pfungwa, Tingawaneiko varikumahombekombe uye uchishandisa mari

Zvinotevera tafura dzine mashoko pamusoro pokumuka mubereko nomumwe emakambani, ths kwiza.. Munguva nhau nguva, bhuku rokutengesa vakasvika 400 dzakabatana.

zviratidzi	chete	por chikwata
kwemari	200000	500
shanduka mari	120000	300
shoma purofiti	80000	200
wakaiswa mari	70000
batsiro	10000

Nokuti mumwe mamwe chairema zvinhu vakatengesa haibatsiri kumucheto zvishoma nezvishoma kufukidza yakatarwa mari. Kana imwe chairema chigadzirwa iri rakatangwa, zvachose mari mumari 200 rubles. uye uwandu kuna 69,8 zviuru. varikwizire. .., etc. Kuti zvakazara kufukidza yakatarwa mari uye kusvika zororo-kunyange kutosvika, zvavakanga vachida kuita anofanira dzika 350 vezvikwata inobva anotevera kukarukureta Data: 70000 / (500 - 300).

Kuziva anodawo mari yokushandisa zvizere mutengo wokutengesa, dzemaitirwe payakavakirwa riri sezvinotevera: (120,000 + 70,000) * 100% / 200,000 = 95%.

Norm haibatsiri kumucheto 40% nokuti kukarukureta: 80000 * 100% / 200,000 = 40%. Zvinoratidza sei kuchinja mubereko kumahombekombe kana kuchinja kwemari, akadai kwemari kukura 1 Ruble kuchaita kuti kuwedzera purofiti 40 masendi pamusoro ezvinhu chete yakatarwa mari.

Kugona kuverenga mari inoshandiswa, kuchinja kwemari uye zvekushandisa kushandiswa, kuongorora upfumi ezvinhu chero nguva ipi muchinjikwa-sectional mashoko ndiwo musimboti ibudirire zvavakanga vachida kuita.