Ezizinzileyo kunye neendleko eziguquguqukayo ziquka ... Yintoni iindleko eziguquguqukayo ziquka kwiphepha lomncono

Zonke iindleko lweshishini zahlulwe zibe bume, zalungiswa. Umahluko ephambili kuxhomekeke into yokuba ezinye iinguqulelo kunye ukwanda umthamo imveliso, kunye nabanye - akukho. Nakuba kunjalo, iindleko ezizinzileyo kunye neguquguqukayo zibandakanya iindleko ezinxulumene imveliso kunye nokuphunyezwa kwayo. Sakuba sirhoxisiwe iindleko umsebenzi mveliso liyalahleka kwaye iba zero. Qwalasela ukuba iindleko eziguquguqukayo ziquka. Iindleko umzekelo kwakhona aboniswe kweli nqaku.

yinkcitho

iindleko eziguquguqukayo ziquka:

1. Ukuthengisa kunye nokusasazwa iindleko (inzala ekuphunyezweni abaphathi yokuthengisa kunye nezinye imivuzo, kwakunye%, iinkampani ukuthumela ngaphandle ukuhlawulwa).
2. Ixabiso Iindleko iimpahla kukhululwa.
3. kubasebenzi abasebenza ebaxiweyo (inxalenye umvuzo, leyo ixhomekeke kwimilinganiselo kubulawa).
4. Iindleko zepetroli, izinto, amandla kunye neminye imithombo inxaxheba kwimisebenzi kwimveliso.

iindleko eziguquguqukayo ziquka kwakhona ezinye iirhafu: VAT, imisebenzi nerhafu yezonwabisi, iintlawuliso amabhaso titsh UST.

Injongo yokubala

Kuba into nganye, sisalathisi ingqiqo okanye imfuneko ukuze ubone intsingiselo yawo kwezoqoqosho. Ukuba sithethe ngayo injongo kwishishini, ukuba, ngokubanzi, ezimbini: Iindleko ukuncipha okanye ukwandisa ingeniso. Xa generalizing la magama kuvela nenzuzo (inzuzo) kule nkampani. I eliphezulu inani, esitalini ngakumbi imeko yemali ye nkampani, uya kufumana amathuba amaninzi ukutsala yemalimboleko ezongezelelweyo, ukwandisa umthamo yobugcisa kunye nemveliso. Le nkampani kulo mzekelo kukwandisa ixabiso salo kwimarike, ukwandisa umtsalane investment. Kukwahlukana iindleko lweshishini isetyenziswa kulawulo accounting. abaphathi Le nkampani kufuneka ukwazi oko kuquka iindleko eziguquguqukayo. Line, apho iqela kubonakala iindleko hayi kwiingxelo zemali. Ukumisela ubukhulu ezi ndleko kubume lilonke ivumela uhlalutyo yenkampani. Guide, esazi ukuba iindleko eziguquguqukayo ziquka, phezu intsalela kwenkcitho kunye nengeniso uyakwazi ukuqwalasela izicwangciso zolawulo ezahlukeneyo ukwandisa inzuzo kule nkampani.

Imveliso nokulandelela umthamo

Ukuze siqonde ngcono into zibandakanya iindleko eziguquguqukayo, kodwa kufuneka nokuhlala kwabo kuxhomekeke kwezo okanye ezinye iimpawu. Ngokutsho imveliso kunye nokuthengiswa umthamo yokhululo:

1. iindleko esihlelwe. Kubalo usebenzisa ukungavumelani kwe luthambe 1. Ukunyuka iindleko eziguquguqukayo wenziwa ngokomlinganiselo ngqo ukwandisa umqulu wemveliso. Hi xikombiso, le yokugqibela kunyuke nge-30%, ngokulandelelana, iindleko iza kunyuka inani elifanayo.
2. iindleko Progressive. Factor apha> iindleko 1.Peremennye avelana kakhulu utshintsho umthamo yemveliso yorhwebo. An iindleko lokonyuka kuza kuba ngaphezulu kakhulu. Umzekelo, umthamo kunyuke nge-30%, ngelixa inkcitho - ngama-50%.
3. iindleko Degressive. Factor kubo <1. Kwimeko ukwanda umthamo imveliso, iindleko ziyancipha. Le nto ibizwa ngokuba 'uqoqosho isikali "okanye" isiphumo yemveliso abaninzi. " Umzekelo, umthamo imveliso kunyuke nge-30%, ngelixa inkcitho -% 15 kuphela.

Indlela yokunciphisa iindleko?

Njengoko enye yeenketho ekunciphiseni iindleko eziguquguqukayo sikhetha ukusetyenziswa "isiphumo isikali". Yena livela nge ukwanda umthamo imveliso kunye utshintsho ukusuka ibhetshi kwimveliso ngobuninzi kweemveliso. Ngokutsho ishedyuli "isiphumo isikali" kunokubonwa ukuba ukwandisa release ubukhulu ufikelela ingongoma ethile. It uxhomekeko phakathi ubukhulu iindleko kunye namandla emveliso iba nonlinear. Ngesantya esilinganayo apho kukho utshintsho iindleko eziguquguqukayo, alithe gangqa izinga lokukhula nokukhutshwa / intengiso yempahla. Izizathu ukuvela iziphumo ezinjalo ziquka:

1. Ukunciphisa iindleko zolawulo abasebenzi.
2. Ukusetyenziswa uphuhliso yezenzululwazi ukuphuculwa technology.
3. Ukuvala obungcali imveliso. Ngoxa ezijolise ekwenziweni ukuphunyezwa entsonkothileyo inani lemisebenzi ethile kwandisa umgangatho womsebenzi kwaye inciphise inani umtshato.
4. Ukukhulula efanayo chain uzobe olwenziwe imveliso, umthamo imveliso olongezelelweyo.

Isalathisi static

Ngenxa yesi sizathu iindleko zihlukaniswe:

1. Jikelele.
2. I-avareji.

iindleko Common eziguquguqukayo iquka zonke iindleko ezinxulumene nale didi lonke uluhlu kwempahla. Ukwenza iindleko avareji unit 1. imveliso okanye iqela imveliso.

kwengxelo yemali

Ukufeza accounting, Ukunikeza:

1. iindleko ezithe ngqo. Ezi iindleko eziguquguqukayo zibandakanya iindleko ezinokuthi kunganxulunyaniswa ixabiso leempahla. Ezi ziquka izinto, iindleko zamandla, izinto, imivuzo, amafutha njalo njalo.
2. iindleko engathanga ngqo. Bona kuxhomekeka kumthamo kwimveliso, ngoko ngegalelo labo iindleko zemveliso Kunzima ukuqikelela. Isimo esinjalo umzekelo kwenzeka esekungcoleni ubisi ngexesha wokwenziwa ibe cream kunye nemveliso skim.

Umlinganiselo kwenkqubo

Ngokwale njengenqobo ukwabela iindleko eziguquguqukayo kwimveliso kunye nohlobo non-imveliso. Yangaphambili ibhekisa inkqubo ukukhululwa imveliso ngokwayo. Ezi iindleko eziguquguqukayo zibandakanya iindleko zokwakha, izinto, amandla nobuncwane kunye amafutha, imivuzo yabasebenzi, njalo-njalo. iindleko Non-imveliso hayi ezinxulumene ngqo kwimveliso. Ezi ziquka, umzekelo, iindleko zokuhamba, ikhomishini ukuba arhente kunye nezinye iindleko zolawulo kunye nokuthengisa.

yokubala

Ifomula sijongeka njengoku:

- Iindleko = iindleko eliguqukayo izinto zokwenza + + iSibasi + umbane + premium kwi s /% + n yozalisekiso.

Kwakhona, isibonisi unako kubalwa ngolu hlobo lulandelayo:

- iindleko eliguqukayo = gross ingeniso (litheni) - Iindleko ezizinzileyo.

Iqondo lolungelelwaniso

Cinga indima iindleko eziguquguqukayo njengoko kumisiwe. Iqondo lolungelelwaniso ixhomekeke kwezi ndleko. Emva kokuba umthamo ethile imveliso ngoku kuza mzuzu eseleyo. Kweli nqanaba, isixa iilahleko uzuza ingongoma. ingeniso Net ngaxeshanye ilingana no0, kunye imajini - ezisisigxina iindleko. Le ngongoma kubonisa inqanaba imveliso ebalulekileyo ubuncinane apho nkampani icingelwa ukuba ibe iindleko-olusebenzayo. Le nkampani mission - ukwenza indawo yokhuseleko kunye nokudala kwinqanaba imveliso kunye nokuthengiswa kwemveliso ezakunika umgama ubuninzi ukusuka kwixesha lekhefu-nkqu. Le nkampani iya kuqhubeka ukususela kweli nqanaba, i eliphezulu uzinzo zayo zemali, inzuzo, ukhuphiswano. Ngenxa yokwanda iindleko eziguquguqukayo, le ngongoma ishenxiselwe.

into ebaluleke

Le modeli kuxoxwe ngasentla ngokubanzi isebenza ngeentambo yomgama phakathi umthamo imveliso kunye ingeniso / iindleko. Xa kusenziwa ezi ubudlelwane, kaninzi nonlinear. Le meko kungenxa yokuba ngempembelelo kubungakanani kwimveliso. Ezi ziquka:

• Zonyaka ebango.
• technologies Applied.
• Imisebenzi okhuphisana.
• Irhafu.
• Iimpawu zoqoqosho.
• "Zoqoqosho isikali".
• Iinkxaso-njalo.

Ukuze kuqinisekiswe ngokuchaneka imodeli, kufuneka isetyenziswe kwixesha elifutshane ngokumalunga iimveliso kunye nemfuno izinzile.