BDR - ntoni na? Ucwangciso kunye nolawulo nendleko MDD: ukuba indlela efanelekileyo ingqalelo iindleko

lweshishini ngalinye kufuneka basebenzise ngenkuthalo esisixhobo sophatho njengengeniso uhlahlo lwabiwo-mali nenkcitho (emva koku - BDR). Yintoni na? Zama ukuqonda eli nqaku.

iinkcazelo esisiseko

iziko ngalinye ishishini inayo inkqubo kwayo BDR, kuxhomekeke kukhetho-qhinga yocwangciso-mali, ngokunjalo neenjongo. Ngoko ke, xa esicacisa MDD, yintoni na kwaye iyintoni injongo yawo, kufuneka kuqondwe ukuba kukho ubugcisa yolawulo nayiphi na inkampani nto beyenza ngathi inento yokwenza ukuphumeza iinjongo zabo kwaye asebenzise imithombo kunye nezixhobo.

Uhlahlo lwabiwo-mali aqulunqwa ukuba inkampani lilonke beeyunithi yayo ngamnye. Esebenzisa up ingeniso-mali kunye nenkcitho sisicwangciso umsebenzi, elungelelanisiweyo kuzo zonke iiyunithi zoshishino, leyo idibanisa iibhajethi ezahlukeneyo kwaye luphawulwa ukuhamba iinkcukacha sigqibo izisombululo zolawulo kwicandelo locwangciso-mali. Olu lwabiwo-kuqwalaselwa phantsi kwemiqathango lilonke ocwangcisiweyo ingeniso kunye nokuphuma kwemali. Ngoko ke, ekuphenduleni umbuzo wokuba ingaba BDR - oko kukuthi, oko Kungaphikiswa ukuba oku kubangelwa iingxoxo ezininzi kunye nezigqibo kwixesha elizayo malunga bayahlelwa inkampani, nto leyo inegalelo kubaphathi yayo kakuhle zokusebenza kunye nezimali.

Ukubala yenziwa ngexesha lokusekwa mali, avumele ixesha kunye ngokupheleleyo ukugqiba isixa semali ezifunekayo ukuphumeza izigqibo ezithathiweyo. Kule meko sithetha ukuyilwa engenayo umthombo weengcombolo kuthetha (umz, ebolekiweyo okanye eyakho).

Ukuhlola ukusebenza BDR

Yintoni na le ngcamango yaye kulinganiswa njani na, oko nje kugwetywa sele ixesha paniruemom. Ngoko ke, kubonakala njani na iqondo nezimo iqumrhu loshishino, enkosi kokubona iziphumo kwesenzo sezolawulo, isiphumo ixhomekeke kwi-mali yophuhliso. ucwangciso lwemali kunye nohlahlo lwabiwo kubandakanya nokumisela izicwangciso ezisisiseko kwicala ngalinye lomsebenzi lwesifundo, kwakunye ekubaleni iinketho ezahlukeneyo ulungiselelo lwe ukuziqhelanisa notshintsho kunokwenzeka kwindawo zangaphakathi nezangaphandle.

umsebenzi mali

Le misebenzi zixhomekeke kwisigaba ukuyilwa MDD kunye nokuphunyezwa kwayo. Ekuqaleni kweli xesha lokwenza umbiko, uxwebhu zemali sisicwangciso yentengiso, iindleko kunye neminye imicimbi yemali kunyaka ozayo. Ekupheleni kwexesha lokunika ingxelo, yena sele udlala indima yokuba i Umvandlakanyi (imitha), apho oko kunokwenzeka ukuba siqhathanise kunye neethagethi hlengiso emva nemisebenzi yenkampani.

CFB and BDR umsebenzi ofanayo kwaye zimelwe yi luhlu lulandelayo:

• Ukuhlaziywa (ukulungisa isicwangciso, zokwazisela iimbono, kubekwe izinto ezintsha kunye nohlalutyo ezizezinye);
• ucwangciso mali;
• akhawunti zemali (kufuneka ingqalelo uthabathe ingqalelo izenzo sele kwixesha elidlulileyo ukuba benze izigqibo ezilungileyo kwixesha elizayo);
• ulawulo lwezimali (imisebenzi uthelekiso kunye neziphumo ezifunyenweyo, ukukhangelwa ubuthathaka kunye namandla);
• oluchazayo (isigwebo kwakhiwa isicwangciso zezivakalisi xa kukho ukusilela yokusebenza yayo, kwaye xa nasekukhuthazweni overfulfillment it);
• ulungelelwaniso;
• unxibelelwano (ekujoliswe kudityaniswe amaqela noshowo kwishishini, ukufumana kwizibhambathiso ezithile kunye nokudityaniswa elijongene nalo okanye ingongoma plan).

Thelekisa BCF and BDR

BDR (nebhajethi yengeniso nenkcitho), kwakunye CFB (cash flow mali) - amaxwebhu zemali eziphambili ekufuneka kwenziwa, umzekelo, amaziko zebhanki ekufumaneni ngetyala. Noko ke, phakathi kwezi zimbini kukho umahluko:

• CFB isebenzisa indlela imali, i-BDR - accrual basis;
• MDD uceba yenzuzo, kunye nokusetyenziswa CFB ezicwangcisiweyo lokungena nokuphuma kwemali ;
• MDD lubonakala mbandela lwedijithali ngaphandle irhafu ngqo ezifana VAT kunye nerhafu yezonwabisi imisebenzi, kunye CFB zonke izalathisi zixeliweyo ngenxa la iirhafu;
• La maxwebhu mabini abe umahluko kubume: e MDD linamanqaku ezinxulumene zokuthotywa njengexatyiswe, kwaye BDS kukho amanqaku kwi irisithi nokubuyiswa mali waboleka;
• kwaye, kakade, umahluko ukuqeshwa kwezi maxwebhu: BDR ubonelela ekubaleni iindleko ezicwangcisiweyo, inzuzo, ingeniso kunye nenzuzo, kunye CFB nemfuno esweni ukuhamba yimali ekhoyo ngoku akhawunti lweshishini.

Eyona engundoqo amanqanaba mali kwi kwishishini

Inqanaba lokuqala le ukuyilwa kobume zemali kwaye ijolise ekuphuhliseni umfuziselo isakhiwo eso, nto leyo enokukhokelela ukuphunyezwa uxanduva mali kunye nolawulo imvelaphi iingeniso kunye neendleko xa zithe.

Inyathelo lesibini liquka ukuyilwa kwezakhiwo kunye nohlahlo ichazwa njenge inkqubo yokuqaphela iqumrhu lolawulo-mali ngokubanzi. Kweli nqanaba, ingqalelo ekhethekileyo bafanelwe yenkcitho kuhlahlo lwabiwo-mali lweshishini.

Ngokutsho iziphumo kweqonga wesithathu Ukwakheka-mali kunye nomgaqo-mali lweshishini. Ngamanye amazwi, lenza uluhlu lwemithetho of accounting, ukusebenza kunye nemveliso ingxelo malunga izithintelo yamkelwa kumalungiselelo kohlahlo lwabiwo-mali kunye nokubeka iliso ukusetyenziswa kwayo.

Isigaba sesine ibandakanya uphuhliso le-odolo kwaye iinkqubo zokubeka esweni, ucwangciso kunye nocazululo, xa kuthe - izizathu zokusilela yayo.

Ke ekugqibeleni, isigaba sesihlanu liqhagamshelaniswe sele kwintshayelelo ngqo kwinkqubo mali. Iquka imisebenzi enxulumene kunye nokulungiselela uhlahlo lwabiwo-mali kunye nokusebenza ukulungiselela ixesha elizayo, eqhuba uhlalutyo efanelekileyo, iziphumo nto leyo ke kaninzi unako ukwenza utshintsho mali. Ngenxa yoko, kufuneka ingeniso sfomirovany kunye neendleko lweshishini kwi ubukhulu ezifunekayo.

iindlela ezintathu kwinkqubo yohlahlo lwabiwo

Yoncwadi mihla, kukho iindlela ezintathu apho inqaku BDR kwakhiwa:

• "Bottom-up";
• "Top-phantsi";
• zidityanisiwe.

Indlela yokuqala lisetyenziswa kumashishini amakhulu, apho iintloko iyantlukwano noshowo yinxalenye mali ka amasebe okanye amacandelo, leyo kuthiwa ziyancipha ngakumbi kule mali ka evenkileni okanye yonke isityalo. umbutho njengemfuneko mali ukuvumelana phakathi yokusebenza abaphathi kunye nabaphathi abaphezulu yenkampani.

UMZEKELO BDR indlela yesibini ibonisa ukuba inkqubo kwemali olwenziwe ngabaphathi abaphezulu, kunye neeyunithi nolawulo umaleko asezantsi kancinane inxaxheba.

Indlela yesithathu yeyona elungeleleneyo kunye negalelo ekuphepheni iziphumo ezibi iindlela ezimbini ezidlulileyo.

Izinto eziluncedo sezimali

Njengalo naluphi na isenzeko kwezoqoqosho, uhlahlo inamacala kuzo ebezintle nezo zingentle. Le eziluncedo ziquka:

• Kukhuthaza isimo esihle nenkuthazo band;
• alungelelanisa umsebenzi iqela lilonke;
• ngohlalutyo olwenziwe rhoqo ikuvumela ukunyenyisa ibhajethi ngexesha;
• Kuyinto sisixhobo ukuthelekisa iziphumo acwangcisiweyo yaye kanye.

ukushiyeka sezimali

Phakathi iintsilelo ezinkulu kwezi zinto zilandelayo kufuneka ziphawuliwe:

• umahluko kwimbono uhlahlo lwabiwo zabantu ezahlukeneyo;
• ixabiso eliphezulu nokuxanda kweendawo inkqubo mali;
• ukunqaba kwenkuthazo lwabiwo-mali ukuba zingahlanganiselwanga ekuyazini bonke abaqeshwa.