Mirayiridzo pokushandisa chati nyaya

Urongwa nenhoroondo rokuzvidavirira wayo chikumbiro gwaro zvinosanganisira matsamba Basic chinangwa zvoupfumi. Nemamwe mashoko, vose akavhiyiwa havasi akafukidzwa.

Chikamu chati nhoroondo uye kwayo murayiridzo Chinyorwa chokutanga chine ruzivo pamusoro refu zvinhu. Wokutanga Chikamu oruramisa chisingaoneki yesangano, wakaiswa uye dzimwe nguva nzira.

Mirayiridzo pokushandisa chati nhoroondo dzinoratidza kuti muchikamu ichi muchidimbu mashoko ari pamberi, kufamba, uye mari:

1. Basic zviwanikwa kuti muri kambani maererano nekodzero pfuma uye vakawana maererano chibvumirano rezvemari risi.
2. Chisingaoneki zvinhu kuti kambani pahwaro kodzero.
3. Long-rokuti hunhu oupfumi shamwari uye vemumapato mabhizimisi masangano, kuchengetedzeka kana makambani nezvavatorwa guru, uye vamwe.
4. Kupinza mudzimba midziyo iiswe.
5. mhando dzose upfumi.
6. Chikamu refu Masvomhu, nhoroondo uye zvemari risi, ichinonoka mhosva, chikwereti (refu-refu) tsvimbo, imwe receivables (receivables).

Munguva 2nd chikamu, mirayiridzo kushandiswa Billing chirongwa unovanza chizvidavirire nzira kuti chizvidavirire zvinhu:

1. Core pfuma.
2. Pfeka mari idzi.
3. Core zvinhu akagamuchira maererano zvemari risi kondirakiti.
4. Long-rokuti inivhesitimendi.
5. Capital upfumi.
6. Equipment iiswe.
7. Amortization pamusoro chisingaoneki mari.
8. Chisingaoneki midziyo.
9. Chokunyora mhosva uye nemamwe receivables (receivables)-refu hunhu.

Mirayiridzo pokushandisa chati nenhoroondo yechipiri chikamu anojekesa vazvidavirire nokuda uno zvinhu. Accounts pasi chinhu inventories inoitirwa kuti muchidimbu umboo pamusoro kufamba uye kuvapo:

1. Chinokosha mumatanda, akatenga Semi-dzapedza zvigadzirwa, zvinhu, zvinoriumba, kavha, huni, mhuri zvokushandisa, handingadariki nhengo nezvimwe, izvo aida kushandiswa iri kugadzirwa kwacho kana chokupika mabasa kana mabasa.
2. Kushanda mberi.
3. Products kuti yaitengeswa chakaipa mukufamba kushanda.
4. Finished pfuma.

Mirayiridzo pokushandisa chati nenhoroondo kunoda imwe nzira kuti paumbwe Zvidavirire pamusoro chinokosha inventories. Zvinofanira, zvikurukuru, ngwarira mamiriro avo mamiriro, kuwanda kufamba, hurongwa revaluation uye zvimwe zviratidzo. The nezvezvaiitwa zvinofanira kusanganisira mashoko kutsvakurudzawo reserves kuderedza mutengo kwenhumbi, pfungwa kushandisa pfuma, nokuderedza kuparadzwa rates, uyewo nzira zvakakodzera okuchengetera uye kuchengetedzwa. Chikamu ichi anotsanangura sei kuti bhuku nyaya chizvidavirire:

1. Materials.
2. Mhuka fattening uye maberekero.
3. Pakuunganidza uye kukohwewa zvokuvakisa.
4. Mukuru kugadzirwa.
5. Semi-dzapedza zvigadzirwa anobudiswa panguva chirimwa.
6. Kushumira mhuri.
7. Ancillary maindasitiri.
8. Goods.
9. Panhongonya mutengo.
10. Finished zvigadzirwa.

Mune chikamu nhoroondo receivable iri muchidimbu nhoroondo mashoko kubva vatengi, kubva Affiliates uye subsidiaries makambani, vakaparadzana kupesana, uyewo akagamuchira zvikwereti, ngava receivable, havaoni, netsvimbo.

In chikamu mari, pfupi upfumi uye dzimwe iyezvino zvinhu nhoroondo dziri chinangwa muchidimbu umboo pamusoro kufamba uye mari iripo omunharaunda uye yokumwe mari mu mabhanga munhoroondo panguva bhokisi kuhofisi, uyewo oupfumi securities iri kwenguva pfupi zvakaita Nokurasikirwa uye kushayikwa.