Ingqiqo kunye neenjongo zophicotho-zincwadi, ubunzulu bokuphicothwa kwezinto eziphathekayo

Iinjongo zokuphicothwa nokuphicothwa kwemisebenzi, kunye nemisebenzi yokuphicothwa kwemilinganiselo, imigangatho yokuphicothwa kwempahla, inkqubo yolawulo lwayo, kunye neminye imiba enxulumene nemisebenzi yeefom zophicotho-zincwadi, ichazwe kumthetho weRussian Federation "Ukuphicothwa".

Ngokuhambelana nalo mthetho, uhlolo-zincwadi kuthathwa ukuba kuthathe uhlolo-zincwadi oluzimeleyo lwengxelo zengxelo zomntu ophantsi kophicotho-zincwadi ukwenzela ukuba kusekwe umgangatho wokuthembeka, ukuchaneka kokubunjwa kwaloo ngxelo. Imisebenzi ekunikezeni iinkonzo zophicotho-zincwadi (imisebenzi yokuphicothwa, iinkonzo zophicotho-zincwadi) - yimisebenzi yemibutho yokuphicothwa okanye abaphicothi-zincwadi zangasese ukuqhuba uphicotho, ukubonelela ngeenkonzo ezinxulumene neentlobo ezahlukeneyo. Uluhlu olunjalo lweenkonzo luqulethe imigangatho yomgangatho wokuphicothwa.

Isidingo sokuphicothwa rhoqo kweengxelo zemali ngeenkampani ezizodwa ezineemvume ezifanelekileyo zikhokelela kwizizathu ezinjenge:

- ukuba kungenzeka ukuvavanya ngokunyanisekileyo ukunyaniseka kolwazi olunikeziweyo kunye nokuchaneka kokubunjwa kweengxelo zemali ngabaqulunqi bayo,

Ukuxhomekeka ngokuthe ngqo kweziphumo zezigqibo ezenziwe ngabasebenzisi (abatyalo-mali), ngomgangatho wolwazi olufumanekayo kubo,

- ukungabikho kwabasebenzisi ukufikelela kwiinkcukacha kunye nolwazi olukhethekileyo ukuqinisekiswa kwalo.

Ukufezekisa injongo yophicotho-zincwadi ngexesha lophicotho-zincwadi, ingcali kufuneka isombulule imisebenzi eyintloko yophicotho-zincwadi:

Ukuqokelelwa kolwazi oluphambili lwezinto ezithembekileyo kwimisebenzi yezemali kunye nezoqoqosho zomntu ophantsi kophicotho-zincwadi kunye nolwakhiwo, ngokusekelwe kwingcaciso efunyenweyo, kwizigqibo malunga nemeko yezemali yangempela yoshishini loshishino;

Imisebenzi yokuphicothwa kwemisebenzi, kubandakanywa ukulungiswa (ukubonelela ngeengcebiso ngeendlela ezifanelekileyo zokulungisa iziphene ezichongiweyo);

Iinjongo ezicwangcisiweyo zophicotho-zincwadi (ukubonelela ngeengcebiso kwisicwangciso esicwangcisekileyo sokuphuhlisa ishishini ngokubhekiselele kwingcaciso efunyenweyo);

Ukulawulwa kokusebenza (ukulawulwa rhoqo kunye nokuchanekileyo kwemisebenzi yezoshishino ukwenzela ukukhusela iimpazamo ezifanayo kunye nezinye).

Ekuhambeni kophicotho-zincwadi, ukugqitywa kokusetyenziswa kwamaphepha eemali nakwezoqoqosho kwiingxelo kusekwa, ukubonakalisa ngokubanzi ukuhamba kwempahla kunye namatyala, ukukho naziphi na izinto eziphambukayo kwindlela yokuvavanya impahla evela kwishishini.

Ingxelo yophicotho yokuthembeka nokuchaneka kweengxelo zezimali zeziko eliphicothiweyo kufuneka ziqwalasele ezi ngundoqo zilandelayo:

Ukwamukelwa ngokubanzi kweengxelo zemali,

- ukufaneleka kwayo nokugqiba,

Ukuhlukana nokuchaneka,

- ukuchongwa okuchanekileyo kwamanqaku, ukuchazwa kwabo nokuvavanya.

Enye yezona ndawo zibaluleke kakhulu kwimisebenzi yezoqoqosho zaliphi na ishishini elithengiswayo (OS). Ziyasetyenziswa kwimisebenzi ephambili yombutho (inxaxheba kwinkqubo yokuvelisa, ukuhanjiswa kweempahla okanye iinkonzo, ukuqeshiswa, njl.). Ngoko ke, kubaluleke kakhulu kunoma yimuphi umbutho wezoshishino ukulungiselela ngokufanelekileyo umgaqo-nkqubo wokubambisa wexabiso elimisiweyo kwaye uyigcine ngokuqinisekileyo. Ukuphicothwa kwezinto eziphathekayo kubandakanya ukujonga ukuchaneka kunye nokusemthethweni kokusebenza kwemisebenzi yezoshishino kunye nezinto ezikhoyo ezikhoyo kwi-shishini, ukumkelwa kwazo ngokufanelekileyo kwi-accounting nokubhala.

Iinjongo zokuphicothwa kwezinto ezizinzileyo ziqinisekisa ukufumana ulwazi olukhoyo kwiinkcazo zemali zenkampani yezoshishino malunga nexabiso elimisiweyo. Bacinga ukuhlola nokuhlaziywa kobunjwa kunye nesakhiwo se-OS, kwakunye neemeko zokugcina nokusebenza kwazo, ukujonga ukuchaneka kwe-accounting kwimisebenzi efanelekileyo ye-OS movement, ukuvavanya ukuhla kwexabiso elichanekileyo nokuchaneka kokubonakaliswa kwayo kwi-accounting, okuqinisekisa iziphumo zokuhlaziywa kwempahla ehleliweyo kunyaka wokubika, njl njl. .