Ubomi olunoluncedo ye njengendlela yokuqala

Ukuze ukusebenzisa ilungelo urhafiso i-Russian Federation Resolution Urhulumente № 1ustnavlivaet ubomi obuluncedo asethi esisigxina (OS). Ngokuba kuye kukho okhethekileyo ummiselo Ukuhlelwa OS. Ukongeza, i-Code Irhafu unika imithetho ethile ekhethekileyo yokubala la maxesha ezisebenza kwizibonelelo esele baba ukusetyenziswa okanye efunyenwe ngendlela igalelo elikomkhulu nkampani.

Ukususela ngo-2009, le mimiselo ezigxile zonke izinto zithengwa ngoku, kungakhathaliseki ukuba indlela yokufunyanwa.

Kule somhleli zonke iinkqubo zokusebenza zisasazwe zibe ngamaqela-10 ngokuxhomekeke enika ubomi obuluncedo into yelo qela ethile.

Noko ke, nayiphi na inkampani okanye umbutho unelungelo ngokokubona kwayo yokulawula ixesha noonomeva luncedo. Lo mkhuba wenza kanye kakuhle eli gama. Le umongo kukuba lo gama ngokwawo - ixesha apho into OS ethile unako ukuzisa inkampani okanye ingeniso yenkampani, kodwa kufuneka isetyenziselwe iinjongo zoshishino okanye zorhwebo ozifunayo. Babekwazi ukuchaza ixesha ingxelo kuvela kwinyaniso yokuba ngamnye msebenzi loshishino kunye nezihlandlo ukusetyenziswa kweenkqubo ezahlukeneyo operating zahlukile. Kuba kwezinye iintlobo, oku kubalwa ngokususela neziphawuli zokusebenza yenkampani. Abo kakhulu likholisa ubungakanani imveliso okanye imisebenzi. Isalathisi ibonisa ubukhulu ngokupheleleyo. Ithuba Ukusekwa lwenziwa xa indlela yokusebenza samkelekile ukuze accounting.

Ukuba ubomi obuluncedo kwexesha elibekiweyo iinkcukacha okanye umyalelo wayo manual ukuba ayikwazi kumiselwa ngokungqinelana nemigangatho, umbutho okanye ishishini uyifake ngokwabo, sikhokelwa izizathu zilandelayo nokucingela:

- ngokwesiseko xesha kuqikelelwa olusebenzayo ekulindeleke ukuxhatshazwa zoshishino;

- ngokwesiseko lentelekelelo imandundu ebonakalayo kwinkqubo yokusebenza;

- nezinye izithintelo kunokwenzeka.

Kufuneka kukhunjulwe ukuba kubalo uphelelo xa umbutho okanye inkampani ngokwabo ukumisela ubomi obuluncedo asethi ezingenakususwa ikhutshwa phandle kuphela ezo mali, eziye ezifunyenwe yi le mibutho okanye namashishini emva 1998. Ukuze kulungiswe le lwabonakala accounting, ulwazi on OS wayethuma ixesha, kwaye, ngenxa yoko, le imithetho yokubala ukuphelwa lixabiso iboniswe kwisenzo ekhethekileyo (OS F-1). Le fomu yaye nkqubo wobhaliso lwale xwebhu zibekiwe iKomiti Statistics kaRhulumente inombolo Ndiwise 71A. Isenzo esinjalo, ngokutsho ummiselo, wakhetha vimba akhawunti ukuba imisebenzi write-off of lixesha indlela yokusebenza kunye nokufunyanwa abatsha.

Lidla kuvela imeko xa ixesha msebenzi OS ukusuka umnini wangaphambili lilingane ixesha iquka ubomi luncedo ye asset esisigxina, ifakelwe ngaphambili ingqalelo somhleli okanye iinkcukacha. Ukongeza, imeko ezinokubakho xa kweli thuba iza kuba ngaphantsi kwe nexesha esisetyenziswe ngqo. Ngoko ke, ukuze kungabikho ezingenasigxina kwi mali kufuneka ube inyanzelekile ukuba anyamekele ubungqina obungamaxwebhu ubomi OS ukusuka umnini wangaphambili. Ezi isenokuba, ngokutsho Code weRhafu, inkcazelo isiseko serhafu, ukunceda zimali kunye umnini wangaphambili lweshishini kwinkqubo yokusebenza, amanani-mali yerhafu.

ingxelo eyiyo yokusetyenziswa kanye kwezixhobo kubalulekile nje kuphela ukusombulula iingxaki. Le ngxelo i parameter ebalulekileyo kukhethwe uphuhliso inkampani, ukuba yinto ebalulekileyo ekwenzeni izigqibo zolawulo ekunene.