Nekurangarira kuti mari zvikuru kugadzirwa uye mabasa zvavakanga vachida kuita urongwa

Accounting mari zvikuru kugadzira, uye rutsigiro, inosanganisira muzvikwata zvisina tsarukano huru zviratidzi dzinotevera Categories:

• ne nzira - mukuru, hwebetsero, kushumira;
• pamusoro manyuko inotungamirwa - yomuka zvakananga panguva kurimwa pachishandiswa nedanho zvebhizimisi utariri;
• pane dzimwe chikonzero (zvakananga, zvibereko, invoices, etc.).

Sangano nheyo chizvidavirire nokuda:

• kusashanduka yakasimbiswa nzira;
• kukwana mashoko remapazi zvose;
• Nenyaya Iyi akatendeka kunodyira kumwedzi;
• Kusiyanisa kuti kuitika mari uye guta havashandisi mari;
• nokugoverwa mutengo mamiriro.

Huru inogadzirwa zvinonzwisiswa sezvo kugadzirwa mabasa zvebhizimisi kana kambani somugumisiro iyo anogadzirwa chinokosha zvigadzirwa, mabasa, nokuti iyo iri kambani akasikwa. mari dzose huru kugadzirwa vakatakudzwa kubva pahwaro dzemaitirwe nhoroondo 20, unonzi saka - "Primary kugadzirwa".

Sezvo pfungwa nokuda Zvidavirire pamusoro mari chikuru kugadzira, muna debit yezvinotaurwa muchidimbu mari yose mari uye nechikwereti list, vanofanira akaratidza kuva nyora-kure pachishandiswa kukosha yose mutengo akatotanga yakabereka uye vakatengesa zvinhu. More zvakananga: ari debit yezvinotaurwa inoratidza mari chakakonzerwa namaneja nekambani zvakananga sangano uye Implementation okuwana mabasa. It akaratidzawo rokuzvidavirira ebetsero inogadzirwa mari: Debit - ne 20, zvikwereti - ne 23. Mune zvimwe zviitiko, kunze yekunwa nhoroondo akazarura Sub-Nhoroondo kuratidza asiri chinoumba uye non-mureza mutengo parameters.

Setsika, chikuru kugadzirwa mutengo nekurangarira pamusoro nhoroondo 20 zviratidzo zvinooneka kunosanganisira Classified ne mhando kwenhumbi anobudiswa, mari yacho mhando mutengo-achagoverwawo pakati STRUCTURAL zvinhu kambani.

List kunoratidza nyaya ane mari zvemari huru kugadzirwa ari nokudzorwa methodological nhungamiro kuti sangano racho uye kutarisirwa, izvo rakapa akakodzera mutsetse madhipatimendi. Avanotarisira kuti tisafunge vakadaro nyaya (zvinhu):

1. Raw zvinhu uye Semi-yapera mbishi zvinhu.
2. Deductible recyclable tsvina.
3. Yakatengwa Semi-dzapedza zvinhu uye zvinoriumba.
4. Mafuta uye simba.
5. Manufacturing mabasa kuti inopiwa wechitatu-party makambani uye mabhizimisi.
6. Muhoro.
7. Social kubhadhara uye mari.
8. Mitero.
9. Rokutanga inogadzirwa mari.
10. Mari chakakonzerwa namaneja maererano kwerunyararo kugadzirwa michina.
11. Panhongonya uye mukuru kumhanya mari yacho vachida.
12. Mari chakakonzerwa namaneja maererano nyaya chakaremara zvigadzirwa.
13. Mari chokuita Implementation kuti goho.

Kazhinji, chikuru kugadzirwa mutengo chizvidavirire rinoitwa nevanhu mutengo kukarukureta, unosanganisira kukarukureta pakati yaipedzerwa mari uye kuziva chikwata mutengo kwenhumbi anobudiswa.

All date chizvidavirire inokosha parameter kuti kukura nzira uye nzira yacho mukugadzira vachida. Chero mhando upfumi, zvinhu rwekuronga chero basa, pane nguva dzose. Naizvozvo, chikuru zviratidzo zviri kugadzirwa toronga kambani kana makambani anogona, uye kunyange zvinofanira kusanganisira misoro zvinhu zvakadai:

• Nomenclature - murwiyo ezvokutengeserana zvibereko zvayo parametric zvivako (makirasi, chinangwa, mhando, saizi, etc.);
• zvazvingava fefeta - mutengo, kukosha iyo inechirevo nhamba chigadzirwa ivhu itsva tsaru.

In urongwa pane kupatsanura pakati zviratidzi panguva yekutanga uye operative. Boka rokutanga rinosanganisira Somuenzaniso, Sales, chigadzirwa unhu, Tingawaneiko varikumahombekombe, kuenderera mitemo, mitengo migove nevamwe.

By operative waivako vaiti mutengo rutapudzo policies, ukoshi akatizve, turnover reshiyo, upfumi. Current kuronga rinosanganisira anoverengeka zviratidzi okuwana zviumbu, mumatanda nezvinhu, zvemari kuita, remuneration Fund, ayo avhareji pamwero uye nezvimwe.