Iindleko inkampani

Iindleko enkampani ngexabiso kunye nelahleko, leyo akhiwa ngokunxulumene nokwenziwa kwemisebenzi yayo engundoqo. Ngokuqhelekileyo, bakha imilo okanye ukunciphisa nencindi kwempahla. iindleko Inkampani kubhaliwe kumaxwebhu kwengxelo ze-akhawunti ngeniso kunye nokuncipha ngokungqinelana uxhulumaniso ngqo phakathi nokungena kwemali amanqaku ezithile kunye iindleko ezenziweyo. Le ndlela ibizwa ngokuba matching lungeniselo kunye neendleko. Iingxelo ngaloo zinxulumene ingeniso kunye accounting iindleko zemveliso yabo.

Ukungqinelana ubuchule iindleko accounting kufuneka eziyintlanganisela kwezo ngxelo, "izinto", "ubalo umvuzo", "lokuyimfihlo", "imveliso zaseprayimari" yaye "iimveliso Kugqityiwe". Ezi mali akufuneki icinywe ngeendleko ukuphunyezwa kude ixesha ezifana inkonzo, umsebenzi, iimveliso ngazo oxhulumene, baya alukhange luqokeleleke ndaweninye. Kuphela ngexesha intengiso nkampani ingqalelo inzuzo yalo kunye inxalenye elinxulunyaniswa iindleko. Kakhulu akhawunti "intengiso" zibonisa ncakasana iindleko benkampani iindleko yempahla bathengisa.

Ukungqinelana yindawo awazalelwa iindleko iqundaniswe zocweyo, amashishini, kunye nezinye iinxalenye iiyunithi noshowo nkampani. Loo uyaqina kuyimfuneko ukuze kwakhiwe accounting ngokungqinelana kunye namaziko uxanduva kunye nokufakwa iindleko zemveliso kweenkonzo, isebenza okanye impahla.

iindleko Media - ezi nkonzo, isebenza okanye iimveliso ezijoliswe ukuze athengiswe.

Ngokutsho iindidi iindleko lweshishini share amanqaku ukubala kunye namacandelo eyohlobo olulodwa ngokwezoqoqosho.

Management accounting has kucalulo zahlukahlukene kakhulu, nto leyo ixhomekeke umsebenzi ekufuneka isonjululwe. Abo main zibandakanya:

- ukubala iindleko impahla eyenziweyo kunye nokuzimisela yemali kwengeniso efunyenweyo;

- Uyilo kunye izinqumo;

- yokulawula phezu imisebenzi kumaziko yoxanduva.

Ngesisombululo ngxaki ngamnye ingqinelana kucalulo ethile yeendleko. Ngoko ke, ukuze ubale iindleko kwempahla eveliswe aqingqa mali kwisabelo semali kweendleko:

- ngqo kanye ngqo;

- mandulo engenayo;

- obanzi icandelo elinye-;

- Non-lokuvelisa kunye nemveliso (kubandakanywa iindleko impahla);

- non-qho neqhubekayo;

- iindleko ezingundoqo kunye phezulu.

Kuba izicwangciso kwezigqibo ezi ndleko zilandelayo:

- imiqathango ezinzileyo, variable, esisigxina, semi-bume;

- efunyenweyo kuthathelwa ingqalelo kuvavanyo kunye;

- ingabalelwa;

- nakujikwa;

- kombane okungalindelekanga kwaye ocwangcisiweyo;

- uguquko, kanye.

Ukuqinisekisa imisebenzi yokulawula kulawulo accounting ayikhuphi iindleko ezingalawulwayo yaye kulawulwa. Eyona nto ibaluleke ngokukodwa unikwa ekulungiseni iindleko ngokungqinelana amandla kanye imveliso kufikelelwe, oko kukuthi, ukuyilwa mali bhetyebhetye.

Iindleko esisiseko ye nkampani ziquka zonke izibonelelo. Olu didi lubandakanya izinto zomsebenzi ngohlobo izinto ekrwada, uthenge imveliso semi-agqitywa, izinto ezisisiseko. Iindleko eziphambili zibandakanya lokuyimfihlo le mali yemveliso engundoqo, imivuzo yabasebenzi abaphambili, kunye nezinye iintlawulo kuyo kunye nezinto. Yatsha yagqibela yonke ezi zibonelelo linxulunyaniswa imveliso yempahla (kwiinkonzo).

Formation of neendleko ngenxa kwimisebenzi yolawulo, leyo, ngokungqinelana ne injongo yabo, indima nabalinganiswa kwahluka imisebenzi yemveliso. Ezi ndleko zidla ezinxulumene nolawulo nentlangano lwemisebenzi yenkampani kwaye zithathwa ngqo ngokungqinelana nendlela sabele ukuba irejista isithuthi (object).