Nhoroondo guru mvumo

The zvishoma mvumo guta yakatangwa mutemo wayo chaiyo mari ndee uye akataura muna Charter of Company. Hapana havaoni hadzigoni pasina kuchinja mune gwaro kushandura zvinenge, kukosha pfuma, vanonhonga mugove wavo. Asi vanokwanisa kuita mamwe mipiro kukura kambani.

Nekurangarira kuti mugove guru inosimbisa rubatso chaiko ariko zvavakanga vachida kuita. Izvi zvinokosha nokuti Lenders, zvichiita upfumi zvemari uye vamwe vaiita vagari mabasa.

mabhizimisi All, kubva dzavo mabasa, chengeta zvinyorwa guru mvumo uye misha pamwe shareholders.

Vayo ukuru uye zvinobatsira zvinobva zvakananga pamusoro mari inoshandiswa, profitability uye mubereko wekambani, uye Chikurukuru, kutsiga kwayo zvemari.

The guru mvumo chinogona kuitwa:

• mari;
• wakasimba zvinhu;
• chisingaoneki zvinhu (ichi kunogona kuva patents, marezinesi);
• kodzero, pamwe tinyatsonzwisisa hwemari nemashoko (zvivakwa, nyika);
• kuchengetedzeka.

Kana mupiro mumwe wendarama unopfuura 200 nguva shoma mubayiro, voitakura kunze yakazvimirira kuzviongorora pfuma Kutamiswa. Mune zvimwe zviitiko zvose, kunyatsoongorora mupiro chinoitirwa yakawiriranwa chibvumirano zvemari.

Nekurangarira kuti paumbwe guru mvumo

Zvichienderana chimiro varidzi venyika zvebhizimisi mvumo guru rine zvinoitwa inotungamirwa uye rakakamurwa:

1. Mitemo mari ari masangano matunhu neminisiparati akagamuchira kubva ehurumende kuita uye guru.
2. Mutual mari inoumbwa mipiro nhengo pamwe vari kushanda pamwe chete.
3. Share guta inoumbwa mipiro yose vamwe kutsigira upfumi basa. Kunze kwavari panewo vanoita vane vaite maererano mipiro yavo.

In paumbwe guru mvumo govera vamwe mumatanho yaro:

- akazivisa kuti rinonyoreswa zviri constituent magwaro.

- Subscription, izvo unoenderana kukosha migove kuti zvinogona anosimbiswa kutenga chipeto.

- Paid, zvinosanganisira mipiro vakagamuchira uye kutengeswa nemabhindauko.

- wakasuduruka. Zvinonzi inoumbwa Verengai migove vakatengwa vachibva shareholders kubudikidza kambani pachayo.

Nokuti vanyorwa boka vanofanira kuita 1/2 guru mvumo, izvo billed kuti nhoroondo uye kuwana akakodzera chitupa. The chizvidavirire makasimba pashure kunyoresa zvinyorwa guru mvumo ndeinotevera:

D 75 K 80 - guru mvumo aumbwa.

D 50 K 75 mari mari yakagadzirwa kubva wendarama.

D 20 K 75 - muripo mabasa kana mabasa.

A 58 TO 75 - muripo kuchengetedzeka.

A 51 TO 75 - akaita mari iri munhoroondo.

D 10 To 75 - zvinhu muripo.

A 41 TO 75 - yakavamba chinokosha.

A 08 TO 75 - kubhadhara pazvinhu zvinhu.

A 04 TO 75 - muripo chisingaoneki zvinhu.

Kana kushandura kutungamirira dzakavamba zvinyorwa chikwereti kuna 80, uye debit D 75 yakananga kuwedzera mvumo nhoroondo guru.

The manyuko zvibereko aigona kuva:

• Achishandisa Reserve guru inodiwa kufukidza nokurasikirwa D 82 Zvimwe guta ingangoumbwa nokuda revaluation kana choutsi.

D 83

• Rakaramba zvakaoma kubva pamakore yapfuura D 84.
• Kana kuwedzera aizviti ukoshi migove (kana itsva).

D 50

· Kana bumbiro guru ipfupi, mushure zvakakodzera kuchinja nemitemo dzinorondedzera kurekodha debit D 80, uye chikwereti of 75 (81). Izvi zvinogona kuitika kana goho rimwe havaoni zvesangano. Akavaraira yakafanira purofiti D 84 K 75 uye akabudisa mari D 75 K 50 (51).

· Kana kuderera yacho aizviti kukosha pakati migove kuna 50 kana 81 kuti chikamu kudzikinurwa, uye guta guru mvumo ipfupi uye zvinoratidzwa debit.

Net zvinhu kukosha mugove guru anogona kusapfuudza mutengo pakupera kwegore, izvo kunotungamirira rutapudzo ayo (K 84).

Akaundendi kunodiwa kuziva sei ari paumbwe uye vanyorwa mugove guru, ayo shoma mari, nenguva chikumbiro, kuzvidzora mitemo anosimbisa zvemitemo mabasa mamiriro ezvinhu pasi paine zvinogona kuchinja yakananga kuwedzera kana kudzikira.