Current mari dzesangano: tsananguro, maitiro uye mhando kukarukureta

Mari dzinoiswa zvichienderana kwavaienda. In dzidziso uye tsika pachena kusiyana navo anoita somunhu kutituma kwaitwa basa. Panguva mumatanho dzose kudzora boka akatakura mari, mari nenhumbi akasikwa. Pamwe chete iyi tsamba manyuko rinorondedzerwa kutambira mari. Ngatimboongororai zvimwe chii chinoumba magetsi mari zvavakanga vachida kuita.

kupatsanura pakati mari

Mari hupfumi sangano vanokamurwa muzvikamu zvitatu. Kunyanya, with:

1. Mari kugadzirwa uye kutengesa zvigadzirwa. Idzowo inoyerera mari musangano. Vari kufukidzwa mari kubva pakutengeswa mishonga, kuburikidza riparadzirwe kushanda guru.
2. Mari nokuti gadziridzo nokuwedzera kugadzirwa. Kazhinji, izvi mari ndiwo mumwe-nguva uye kuti zvakakwana mazakwatira. Nokuda kwavo nani michina uye unyanzvi hwokugadzira zvinhu, kuwedzere mvumo guru. Zvinosanganisira guta upfumi mu pazvinhu yesangano, paumbwe mamwe basa kuti pagadzirwe zvigadzirwa zvitsva, zvichidhura navatengesi nezvakadaro. Idzi mari vari nemari kubva dzakananga zvinyorwa. Izvi zvinosanganisira, kunyanya zvinosanganisira kuti kunyura Fund, mumagazini migove, zvikwereti, purofiti uye zvichingodaro.
3. Zvichidhura pokugara uye mhenyu, socio-tsika uye zvimwe zvinodiwa. mari idzi hadzina chokuita zvakananga kugadzirwa. mari yavo kunobva mari inokosha. Vari aumba kubva akagovera purofiti.

Zvakananga kugadzirwa kumusika mishonga chokuita guru uye uchishandisa mari. Vane siyana migumisiro iri basa zvoupfumi sangano, asi zvakaenzana inokosha kuzadzisa zvinangwa.

iyezvino mari

Mari iri muchikwata ichi chakaita kuti kupfuura mugove vose mari yacho. Zvinosanganisira mari kutungamirirwa acho uye mbishi zvinhu nemushonga, mari wose mari, basa uye zvichingodaro. Current mari vari vadzoka pakupera ichitanga yokusunungurwa kumusika mishonga, uye zvinosanganisirei kwemari.

chizvidavirire Zvinangwa

Current anodawo mari yakanyorwa kubvunzwa magwaro. Somunhu inokosha mari chizvidavirire zvinangwa ndiwo:

1. Kudzora mari uye purofiti.
2. Nechokwadi waivako uye upfumi.
3. Development rokuzvidavirira mashoko ongororo sarudzo.
4. Kuona kuvimbika, timeliness, kana kukwana.
5. Yakarurama tinyatsonzwisisa mitero.

misimboti

Current mari vanonzi nokuti nemhaka zvinoverengeka zvinokosha zvokudya. Chokutanga kuratidzwa mashoko anofanira kutevedza zvinangwa kuvandudza nyaya basa raMwari. Kuti ave nechokwadi chokuti comparability rwevamwe mari kuva nevakawanda Nomenclature nyaya. Zvinopa mukana kufukidza siyana uchishandisa mari. Production, Sales ayo, kutenga zvinhu, mbishi zvinhu, nezvimwewo, saka, rinozivikanwa kushandisa vanhuwo zviratidzo zvinonzwisisika kuti mapoka ose. The Range nyaya rinoshandiswawo muna hurumende ichiisa mari nemapoka kupatsanura.

kuongorora

Mumwe zvoupfumi sangano anofanira kuongorora kubudirira ano mari. Kukoshesa rinoitwa maererano rationality uye mukana kunze chipo uye kukasaitwa nguva. Current mari ndiwo Zvakanyanya Kunaka Panguva Yepamuviri, kana ivo pave kuvandudza yokupedzisira mugumisiro - the chichiitwa kuwedzera turnover uye mubereko. Kuti dzika basa iri, iwe unofanira:

1. Anofungidzira huwandu mari iri mari uye kubva muzana hama kuti kwemari uye mubereko mumakore munguva. Enzanisa zvawanikwa izvi neavo vemamwe nyaya (kunyanya vakwikwidzi), uye mari nokuda bhizimisi uye rose nedunhu.
2. Ongorora mari munhu nyaya. The chikamu muzana uye huwandu panzvimbo mugove yavo zvachose uchishandisa mari kuti nguva, kuongorora simba rinomutsa kuchinja mune mugove ichi.
3. Kuti asimbise reserves kuponesa nyaya oga kunodyira, kusarudza sei kuzvishandisa.

Shanduka uye wakaiswa mari

kupatsanura Izvi dzinoshanda kukosha. Shanduka anodawo mari vari kuderedzwa kana yakawedzera zvakaenzanirana bhuku zvigadzirwa. Vaipa kutenga zvinhu uye pakugadzira zvinhu, simba rakawanda, zvekufambisa, zvokutengeserana uye anotuma nezvimwe mari. Constant ano havashandisi mari yakawanda pamusoro rinomutsa okuwana vhoriyamu vari akazvimirira. chikamu ichi zvinosanganisira depreciation kupomera, yechimbadzo chikwereti, kubhadhara rendi, utilities, administrative mari, uye zvichingodaro. Panewo yoga chikamu wakaiswa (shanduka) mari. kuchinja wavo Proportional kuti chitsama nyaya zvakananga.

Zvisina kunanga uye yakananga kumhanya mari

chigadzirwa chikwata mutengo inogona dzaona kubudikidza Absorção de Água nzira. Anoti kuwedzera vose kugadzirwa mari. Information pamusoro mutengo kushumira sepokutangira Pakusarudza uwandu basa mberi, mari zvabuda, bhuku inventories. Kunoitawo kuti kuongorora profitability nomunhu zvigadzirwa, zvikwata zvavo, uyewo vaita dzakabatana. Maererano nemigumisiro chisarudzo pamusoro rinenge ratangwa rinofanira kupera kwohumwe gadzira kana kushanda. indekisi mutengo rinoshandiswawo nedanho Pricing, kunyanya mu kutsunga shanduka mari.

Zvakakurukurwa kushanda

Kwekutanga Absorção de Água nzira yakanga rinoparadzirwa ari vakaronga upfumi. Kurishandisa kuti utariri zvisarudzo panguva zvizere kugona uye kushaya mutengo makwikwi. The chakakuita ikozvino achinja. Kunyanya, vachizvitakudza vanokwanisa pakati zvebhizimisi iri pakutsvaga kudiwa chigadzirwa. Iyewo, zvikurukuru kunobva mutengo. Kuona kukosha mutengo kuti akapiwa bhuku kugadzirwa kunogona chete kuva panguva pakuguma nhau nguva. Zvichakadai, mukuru nhamba chinodiwa panguva padariro kuronga musanganiswa.

nzira nezvayakaipira

Kubva apa zvinoreva kuti sezvo kiyi kukarukureta nokushaya Absorção de Água kwakakwana anoita pasina kutaurirana mutengo pakati kukura uye bhuku kugadzirwa. Mukuwedzera, zvinotevera payakaipira:

1. Kudikanwa kushandisa mujinga hurumende ichiisa zvisina kunanga mari pamusoro marudzi zvigadzirwa. ichangobva kusarudzwa nzira iyi nyaya zvikuru kujeka. A akaisawo zvinobvumidzwa Database ishoma.
2. Maererano hurumende ichiisa zvisina kunanga mari kune zvibereko mubereko zvichashaya nokuchinja mumatanda ose apedza zvinhu zviri dzokuchengetera. Apo vaunganidza uwandu illiquid zvinogadzirwa upfumi sangano vachawana kuwedzera zvayo kwakatarwa.

Ambotaurwa payakaipira zvingadziviswa kana tikashandisa nzira kuparadzanise mari mukati wakaiswa uye shanduka. Panyaya iyi, chete yokupedzisira vachamutswawo mu kukosha Inventory. Panyaya iyi, yakatarwa mari hunoumba mari nokuda kwenguva. Somugumisiro, purofiti zvinobva ake pazviri shanduko Vhoriyamu mumatanda.

mamiriro mari

Mari kuti ndinoumba mutengo mutengo, vakakamurwa maererano upfumi kugutsikana on:

1. Material.
2. basa mari.
3. Amortization pamusoro PF.
4. Allocations kuti mumagariro mabasa. anoda.
5. Other mari.

Sechivako mapoka aya kunobva siyana zvinokonzera pamusoro. Zvikurukuru, zviri kukanganiswa hunhu zvinhu uye zvinhu uye pakugadzira zvinhu, kuti zvekushandisa pamwero, marudzi sangano, nzvimbo inoshandiswa, wedzerai mamiriro uye kutengesa zvinhu.

zvinhu mari

In zvose zvoupfumi sectors, izvi mari vanoumba unorema mutengo. By inventories zvinosanganisira Semi-dzapedza zvigadzirwa, mbishi zvinhu, simba, mafuta nezvimwewo. Zvimwe izvi zvinhu zviri kupatsanurwa kana vakaungana. Izvi zvinoshandawo zvikurukuru kuwana kubva kunze makambani uye Semi-rakapera zvinhu. Kubudiswa simba uye huni zvinhu kunokonzerwa avo ezvoupfumi kukosha. Nokuti zvinhu mari zvinosanganisirawo zvichidhura chiputiriso, kavha, handingadariki nhengo nematurusi. Resource kupima kuitwa pahwaro rwokutenga mutengo (dzakakudzingai VAT), kushivirira, anotuma, vatorwa zvokutengeserana, logistics uye nhume masangano, tsika mabasa uye zvimwe zviratidzo. Nekuti zvinhu mari kunze ukoshi coolants residues intermediates, mbishi zvokuvakisa, izvo achiumbwa nedanho gadzira uye zvigadzirwa zvishomanana kana zvachose kurasikirwa kwavo nevatengi zvivako uye, naizvozvovo, haagoni kushandiswa mberi.

muripo

Its mari vanoratidza basa munhu munyaya paumbwe mutengo mutengo. Izvi mari zvinosanganisira mari yevashandi anokosha, uyewo vashandi vasiri hurumende, asi zvinobatanidzwa kugadzirwa mukugadzira basa. Remuneration chinosanganisira:

1. S / N, iro rinowanikwa maererano ari mutero rates, chidimbu-rates, jinda mari nokuti kukarukureta wegadziriro nevamwe kambani.
2. Mari chigadzirwa, rakapa semubhadharo mune mhando.
3. Bonuses uye kushivirira.
4. Awards nokuti mukuru kugadzirwa unongotaura.
5. Kubhadhara dzokuwedzera uye kugara zororo mazuva.
6. Mubhadharo akapa mahara.
7. Imwe-nguva compensations basa refu.
8. Kushivirira basa iri Far North.
9. Other mari.

zvimwe zvinhu

Allocations kuti mumagariro mabasa. zvinodiwa inzira redistribution of National mari mari munzanga zvinodiwa. Mari dziri dzinounzwa akakodzera bhajeti mari uye ane chinangwa. Depreciation uye amortization akabatanidza mari muhuwandu, izvo akaverenga maererano bhuku kukosha wakaiswa yesangano uye huripo dzemunharaunda. Depreciation rinowanikwa ave zvinhu uye was (kana zvimwe hwakasimbiswa chibvumirano). Senzira dzimwe mari pane zvakasiyana-siyana dzokurapa. Izvi zvinosanganisira, kunyanya mari nemitero ukama mipiro, uwandu premiums, kubhadhara kusvibiswa zvakasikwa, mubereko kubhadhara chikwereti chacho, mutsa uye mari yebhazi, mubhadharo mabasa chokuita advertising, remuneration nokuda rationalization, kuvamba, etc. .