Indleko kwentengiso: ifomula, indlela nokubalwa umzekelo

nezimaphambili ezingundoqo, nto leyo isebenza inzululwazi ezoqoqosho, ezinye izabelo lula ukuba ingeniso kunye nenkcitho. Ulwalamano lwabo lwakha kwezinye iindidi kwezoqoqosho. Ngokomzekelo, ngokuphathelele kwimveliso eyodwa iindleko zemveliso kunye nokuhanjiswa zenza iindleko ezikhoyo, nto leyo iyafakwa ixabiso iimpahla kunye ingeniso efunekayo. Relative kwimali iyonke le ndleko sezibhaliwe yempahla bathengisa kunciphisa ingeniso efunyenwe yi-shishini, esishiya ilifa inzuzo gross. Makhe ugqithele kwizinto ezichaphazela of lula: deal with ingqiqo multi-amaninzi ezifana, njengoko iindleko.

Ingcamango iindleko nkqubo yogcino

Kulo mkhuba Russian, kukho iintlobo-4 of accounting Elucweyweni iindleko ukuba injongo ezahlukeneyo ingakumbi ukuyilwa kwesiseko iindleko yohlalutyo, ezizezi:

• accounting;
• irhafu;
• ulawulo;
• manani.

Bona yenziwa kwi kwisityalo ngexesha elinye, ngoko oko kwenza akukho ingqiqo yabelwa kuqala. Nangona kwingongoma nganye izohlwayo intsebenzo embi kakhulu ngokuqinileyo kulawulwa bakhululekile kwirhafu kunye accounting iintlobo of accounting.

Accounting kunye accounting irhafu iintlobo

Njengenxalenye accounting esekelwe kwi-RAS ivelisa nelona iindleko inkampani, injongo yaso - i indleko ingxelo echanileyo, ezishwankathelwe esikalini. Ukuba ikhona ekwahluleni elongamayo "Iindleko zizonke yempahla bathengisa", ubhaliso irhafu endaweni kulo summation elula iindleko lweshishini. Irhafu accounting ithatha ukuyilwa oluchanekileyo isiseko serhafu yokubala yerhafu ingeniso lombutho. Ngokutsho Code Tax (Isahluko 25) ukufumana isiseko serhafu, imali yengeniso Ishishini usetyenziswa kakhulu ungancipha ngee-mali yeendleko, ngaphandle nje kokuba uluhlu lweendleko thaca kweli nqaku. 270.

accounting nokuphatha izimvo manani

iindleko zolawulo accounting ezisetyenziselwa iinjongo lomlawuli. Kuxhomekeka iinjongo zolawulo iyahluka criteria isampuli eninzi-mali yeendleko, izicwangciso iindleko. Umzekelo, kwi-sikhokelo-akhawunti yolawulo, ungenza ukulandelela iindleko imveliso entsha, ukuze ithathe isigqibo malunga bona kwemveliso yawo phambili kunye neentengiso, kunokwenzeka ukuba esweni umsebenzi wenkonzo ethile ngokwemigaqo umlinganiselo iindleko kunye kwemali, okanye ukubala iindleko kuhlahlo kule projekthi icetywayo. Kulo mzekelo, iindleko kwentengiso, ifomula ukuba indlela yayo ukubala kunye neenkcazelo ziya kwahluka kakhulu.

iirekhodi manani eziyimfuneko ukuze isifundo yentsingeiselo eninzi yoqoqosho kuphuhliso kweentlobo ezithile zemisebenzi, livela iirekhodi ingqondo kunye zemali ze-TEP yenkampani.

"Iindleko", "iindleko", "iindleko 'yaye ulwalamano lwabo iindleko

Iindleko zisetyenziswa kwezibonelelo lweshishini elo, indleko leyo ichazwe ngokwemimiselo yezemali. Bayakwazi zayamene neendleko, ukuba yaphunyezwa ngexesha lokunika ingxelo.

Ngokuhambelana kunye neendleko Tax Code - kubhaliwe kumaxwebhu iindleko lweshishini ezenzeke ngexesha lokunika ingxelo; akhokelela ekuthotyweni ingeniso evela kumbutho engundoqo, kunye neminye imisebenzi.

Iindleko - ingqikelelo kwethiyori kwezoqoqosho, sikufutshane kakhulu iindleko. Iindleko iindleko zokuvelisa kunye / okanye unyango olunikiweyo ngokwexabiso. Le summation of iindleko zemveliso kunye nokusiwa ivelisa ixabiso kwentengiso ekubaleni ifomula leyo iya kuqwalaselwa ngakumbi.

Kudityaniswa iindleko sithuba senzelwa ingxelo kwaye unxibelelwano lwabo ingeniso obenza isiseko lokusekwa ebiziwe. Ngoko ke, lo gama kuya ukusebenza "Iindleko", evumela ukusetyenziswa neminye imiqathango njengoko ntonye.

Ukuze ubale iindleko zemveliso, kuyimfuneko ukuba baqhube iindleko uyagwetyelwa ngokwezoqoqosho ukuba zokuhlelwa kwiqela elikhethiweyo.

Indleko izinto zoqoqosho

Formation kweendleko izinto lwezoqoqosho eliCebisayo eyandisiweyo iindleko ezifanayo ezi ayahlukahlukenanga ngakumbi yaye naphi na apho kwenzeka. Ezi zibandakanya ezi maqela alandelayo beendleko:

• eziphathekayo (P _M);
• imivuzo (R _OT);
• iminikelo yentlalo (P _CO);
• ukumiswa (A);
• ezinye (P _OL).

Xa Ebeka iindleko kwizinto zoqoqosho kwasekwa iindleko. Ifomula kubalwa ngolu hlobo lulandelayo: _RP = C R _M + P _ON + P _CO + P A + _PR.

Njengoko ubunzulu ethile iqela yeendleko kwi kumbutho kuqukunjelwe kubuzaza kwimveliso. Umzekelo, ukuba umlinganiselo ophezulu iindleko zabasebenzi kunye neerhafu yemivuzo ezinxulumene, le nkampani inxaxheba kumsebenzi ekusekweni kwemisebenzi.

Indleko izinto iindleko

iindleko esakhiweni amanqaku ithathela ingqalelo iindleko ezahlukeneyo, kunye inqaku ubalo eyahlukileyo ukuze ziquka izinto ezininzi zoqoqosho. uluhlu lohlobo ibandakanya ezi zinto zilandelayo lwenkcitho:

1. Iindleko ivenkile (P _U), nto leyo yenze iindleko ivenkile (C _D):

• Nezinto ekrwada.
• Fot abasebenzi esisiseko.
• iintlawulo zentlalo zabo -ezihlawulwa.
• Iindleko ukusebenza kunye nokugcinwa (nokulungiswa) nezixhobo.
• Amandla kunye yokubasela iinjongo zobugcisa.
• iindleko Ukulungiswa zemveliso kunye nophuhliso yayo.
• inshorensi impahla enyanzelekileyo.
• Ukwehla.
• Ezinye iindleko wobugcisa.

2. Iindleko Imveliso (P _n), nto leyo ezidityaniswe labakhandi. Ngenxa yoko, ixabiso lemveliso yentengiso (C _PV):

• Iilahleko emtshatweni.
• Ezinye iindleko jikelele.

3. Iindleko Non-zemveliso (P _VI):

• Inkcitho izikhongozeli, iipakethe.
• Delivery.
• uphuhliso lwezenzululwazi nobugcisa.
• Training.
• Ezinye iindleko Non-mveliso.

4. Iindleko Distribution (P _K).

Kuba ezi kwakhiwa iindleko amanqaku ukubala. Ifomula Ukubala uba: _RP = P C _C P + _n + P + P _{K VP.}

iintlobo yeendleko

Ngokusekelwe iindlela iindleko ngokwamaqela, ukuchonga iintlobo ezininzi neendleko.

1. Iindleko Shop ubala bonke oomasifundisane iindleko ezinxulumene nemveliso, ezizezi iindleko zabasebenzi, kunye notsalo ukuba iindleko zokugcina labakhandi zokusebenza, izixhobo, kunye neendleko ulawulo lwe-eneji.
2. Iindleko imveliso na isixa iindleko zemveliso hlobo, kuthathelwa ingqalelo iindleko zocweyo kunye neendleko.
3. Commercial (full) ngexabiso - ngendleko kwentengiso iimveliso wayigqiba, kubandakanywa zonke iindleko kunokwenzeka ukuba imveliso ngokupheleleyo ubomi mjikelo zemveliso kunye nokuthengisa.

Indlela yokubala indleko

Kukho iindlela ezininzi accounting iindleko kunye nokusekwa ebiziwe.

1. Kwakusidla ndleko - isiseko wabeka ingxelo echanekileyo ubungqina obukhoyo yeendleko lweshishini.
2. Iindleko iindleko zolawulo - indlela eyiyo ukuze imveliso mass serial kwaye ayifani imisebenzi bomzi phindo, ebiziwe amiliswe ngokuhambelana nemigangatho kunye nemigangatho kwamkele lweshishini. Ixesha kwiwotshi yamanani yale ndlela amazwe "iindleko esemgangathweni".
3. Iindleko iindleko ezicwangcisiweyo - isetyenziselwa ukuhlela, ngokususela kumanani kuqikelelwa ukuba zibalwa ukusuka idata ngqo usebenzisa okuza axelwe kwangaphambili, abathengisi iziphakamiso, iziphumo zovavanyo ingcali.

Ixabiso iindleko iifomyula

A) echaza iindleko kweempahla Abathengiswa ifomula layo kubalwa ngolu hlobo lulandelayo:

_RP C = C _PP + P + P _{K VP} - O _NP, apho bonke mali ngokwexabiso:

• Nge _RP - kwamaxabiso eemveliso wathengisa;
• Nge _PP - iindleko ezipheleleyo imveliso;
• P _VI - iindleko Non-lokuvelisa;
• _RK - iindleko zorhwebo;
• Malunga _NP - iimveliso kungaqatshelwanga.

B) Ngenxa imali iimveliso ezithengiswa (O _RP), efumaneka kuzo le senani le nto. Ukuze wenze oku, uwahlule ixabiso le mqulu kwi (Ekujoliswe inombolo 1):

Nge _U = C _RP: Oh _RP.

B) Iimpawu isihlobo (Task № 2) zisetyenziselwa iinjongo analytical:

KwiSithethe inzuzo ebekiwe _(N-MP), nto leyo ibonisa ukuzalana variable kunye neendleko busisigxina kwisityalo, oko ibalwa ifomula:

_MP = H (P _M / C) '100% apho

• N _M - igalelo imajini;
• B - Ingeniso evela kwintengiso yempahla.

'Ngumlingani ka kwamaxabiso eemveliso bathengisa (libhekisela iindleko zokusebenza) ibonisa sisabelo ndleko iingeniso kunye nokuvavanya izizathu ukuhla ingeniso evela ekuthengisweni kweempahla, oko kuchazwa yi ifomula:

_RPC = K _(RP C / B) '100%.

Inzuzo threshold (okanye imveliso breakeven) ibonisa kwi kangakanani iindleko zemveliso babuyekezwe, oko ibalwa ngolu hlobo lulandelayo:

TB = _POST P / (L - R _PER.ED) apho

• TB - phula-nkqu ndawo;
• P _POST - iindleko abasisigxina ngenxa yonke umthamo imveliso;
• P _PER.ED - iindleko eziguquguqukayo ngeyunithi nganye;
• C - ixabiso kwempahla.

Task inombolo 1 kwenkcazo senani imveliso yempahla

Bala iindleko zizonke ukuveliswa ilitha yejusi. Kuba ukubala liya kusebenzisa le datha ilandelayo.

1. Iindleko ngqo, ths Hlikihla..:

• material (mxube) - 2500
• umsebenzi - 70.

2. Iindleko kwimveliso, ths. Hlikihla. - 2600.

3. juice asetyenziswa ngexesha le ngxelo, amawaka iilitha -. 130.

4. Ithekhinoloji imveliso juice ibandakanya ilahleko efikelela kwi-3%, kunye umyinge mxube esingadlulanga-20% kwi imveliso yokugqibela.

izisombululo ukuhambisa:

1. Ukuze azihlanganisele zonke iindleko, sifumana iindleko kwentengiso, ths Thambisani..:

+ 2500 70 + 2600 = 5170.

2. Fumana ivolyum ijusi ogqityiweyo xa uhlobo kunye ilahleko inkqubo, amawaka iilitha .:

130,0 - 126.1 = 3%

126.1 * 100% / 20% = 630,5.

3. Bala iindleko zemveliso, udityaniswe nelitha juice, bagcobe.:

5170 / 630,5 = 8,2.

inombolo Umsebenzi 2 ukubalwa breakeven indawo, imida ngeniso kunye neendleko zokusebenza

Le theyibhile ilandelayo ibonisa data kuphuhliso yenzuzo kwamashishini ngamnye, ths. Hlikihla. Ngeli xesha lokunika ingxelo, umthamo kwentengiso yaba nakwiiyunithi 400.

Iimpawu	kuphela	unit nganye
semali	200000	500
iindleko eziguquguqukayo	120000	300
inzuzo ebekiwe	80000	200
iindleko ezizinzileyo	70000
inzuzo	10000

Ngeyunithi nganye olongezelelweyo yempahla bathengisa umda ingeniso kuya kuhlawula iindleko ezizinzileyo. Ukuba elinye iyunithi imveliso uphunyeziwe, ukonga iindleko esisigxina engange-200. kunye nesixa 69,8 amawaka. bagcobe. .., njl Ukuze ukuhlawula ngokupheleleyo iindleko ezizinzileyo kwaye bafikelele kwinqanaba yoqhawulo-nkqu, kwishishini kufuneka asebenzise 350 kwiiyunithi ngokususela kwidatha ubalo ilandelayo: 70000 / (500 - 300).

Ukuze ubone iindleko zokusebenza yokusebenzisa iindleko ezipheleleyo kwentengiso, ifomula kubalwa ngolu hlobo lulandelayo: (120,000 + 70,000) * 100% / 200,000 = 95%.

imajini inzuzo kwiingxowa-40% ngenxa ubalo lendlela: 80000 * 100% / 200,000 = 40%. Ibonisa ukutshintsha indlela umda yenzuzo xa ukutshintsha ingeniso, efana nokukhula kwengeniso nge-1 engange kuya kukhokelela ekwandeni ingeniso ye-40 eesenti kwi imeko indleko ezinzileyo.

Ukukwazi ukubala iindleko zokuvelisa, iyahluka imisebenzi lwengeniso kunye nenkcitho, ukuhlalutya imeko yezoqoqosho nangaliphi na ixesha elinikiweyo naliphi data cross-wecandelo ngayo sisitshixo kwimpumelelo lweshishini.