Panhongonya mari

Mukuita okuwana panguva zvebhizimisi pane mari kuti murege chokuita zvakananga chinangwa zvekushandisa. Inesungano panhongonya mari. Kuwedzera mutengo hunoenzana zvitoro (madhipatimendi, zvikamu) huru uye ebetsero kugadzirwa, ivo vanosanganisira avo nokuda kwomudzimu uye dzigadziridzwe michina nemidziyo zvayo-chinangwa.

Panhongonya mari dzinosanganisira:

1. mari kuderedza kugadzirwa:

- muhoro nzvimbo utariri hurongwa, okudhindira, STRUCTURAL mapoka ;

- mipiro utano inishuwarenzi, nevamwe;

- kubhadhara mabhizimisi nzendo revashandi nzvimbo uye zvitoro.

2. Depreciation pakati wakaiswa yesangano uye chisingaoneki yesangano woruwa uye vatori zvikumbiro.

3. mari kwerunyararo vakawanda-chinangwa zvinhu:

- kugadzira uye kugadzira;

- uchishandisa leases;

- inishuwarenzi.

4. mari nokuti sangano okuwana uye kuvandudzika okuwana michina:

- mubayiro vashandi;

- mipiro yokushamwaridzana mari;

- mari nechinangwa kuvandudza kugadzirwa, kuwedzera rakavimbika uye mamwe mabasa;

- mubhadharo mabasa uye basa nemamwe masangano.

5. mari aiendeswa kwerunyararo kugadzirwa zvivako (chiedza, kudziyisa, abudise uye mvura, uye dzimwe utility mari) uye kugadzirwa muitiro (mubairo mukuru-tsvimbo, mari kuti utano inishuwarenzi uye nevamwe).

6. mari vakachengeteka, muitiro kuzvidzora, kudzivirirwa kwezvakatipoteredza uye basa.

7. Other mari:

- kwaiva basa mberi, kubva zvakakanganisika uye pfuma Nokurasikirwa;

- mari kutamira zvinhu, mbishi zvinhu mukati zvebhizimisi;

- muripo sokunonoka.

Panhongonya mutengo kuparadzirwa ane zvimwe dzose. Sezvo mari aya anonzi zvisina kunanga mari, zviri zvemari noitika kuparadzira navo uye vari kubatanidzwa pfungwa yakadaro, sezvo hwandaiva simba. Pasi pfungwa iyi zvinoreva kutarisirwa avhareji Vhoriyamu maindasitiri basa kubudirira pasi ezuva mukati mashomanana anodawo zvinogara kana makore. Kana izvi kufungwa uye vakaronga Vhoriyamu kugadzirwa mabasa. Normal chinzvimbo kunotemwa nesangano pachayo. Panhongonya mari vari dzaona vanoita kubva pamutemo simba. Vari akakamurwa shanduka uye wakaiswa. Murwiyo uye pamazita zviratidzo izvi, kambani ndiye yayo.

Shanduka mari - ndiwo mutengo management uye dzigadziridzwe kugadzirwa, kuchinja zvakaenzanirana kugadziriswa mukurima Mavhoriyamu. Vari kukamurirwa zvivako zvose mari nokushandisa kusarudzwa kuparadzirwa nechigadziko (goho, mubayiro, maawa kushanda) pahwaro boka akagamuchira simba chaicho iri nhau nguva. Nokudaro, vari zvakazara mune mari nenhumbi kugadzirwa.

Fixed mari - ndiwo mutengo management uye kugadzirwa mabasa zviri zvine kugadzikana (pasinei nokuchinja production). Vari kukamurirwa mutengo zvinhu vachishandisa chaiyo Database (goho, mubayiro, maawa basa), dzaona kwakavakirwa dzose anokwanisa zvavakanga vachida kuita. Unallocated wakaiswa mari akabatanidza mutengo kwenhumbi kugadzirwa munguva yavanofanira muka. The mutengo mishonga akatengesa rwuripowo kusiyana chaiko wakaiswa mari uye huwandu akaverenga maererano kwomuzvarirwo kugadzirwa vanokwanisa. Kana paine akawanda madhipatimendi kana mapoka kambani panhongonya mari vari dzinounzwa muchikamu yavo.

Nekurangarira kuti panhongonya mutengo kwakavakirwa:

- vakasarudzwa inobva mutengo yavaive;

- dzaona inowanzotorwa simba;

- zvachose kukosha vakaronga panhongonya mutengo, akoromoka kupinda wakaiswa uye shanduka.

Nekurangarira kwavari achaendeswa pakuenzanisa nhoroondo 25 "General mari".