Njani na ukubalwa kweendleko zeenkonzo: umzekelo calculation. Ixabiso iindleko zeenkonzo

Ixabiso Iindleko sisalathisi esibalulekileyo ngokohlobo imali ebonisa ndleko sezibhaliwe imveliso imveliso, iinkonzo ukubonelela kunye nokuphunyezwa eziphumo zokuphela konyaka. Nge indleko ukuba kubalwe ixabiso unit. Isalathisi senziwa ngendlela imveliso ethile kwaye ibonisa inkcitho ngamnye, iimeko zobugcisa. Kukho izibalo isampuli inkunkuma kwisebe ngalinye. Ixabiso iindleko zeenkonzo kuya kuvumela umbono echanileyo nangaphezulu ukubaluleka isalathisi ovavanyo kwezoqoqosho ukusebenza, nokumisela inzuzo.

Isalathisi iindleko kucwangciso kunye neendleko nokwehla i

Ukwandisa ububanzi lwemveliso, ukwandisa iintlawulo zabasebenzi engineering kunye nabasebenzi kubaluleke kakhulu ukuphumeza imali iindleko. Isiphumo lunciphiso kakhulu iindleko zemveliso, nto leyo echaphazela ungeniselo imali ukwandisa imveliso nokwandisa kwimpilo-ntle yabasebenzi.

Akwenzeki ukuba zazi indima of accounting, ivelisa kwi kwinqanaba elithile yokubala imveliso. A indlela ekhethekileyo yokubala iindleko zeenkonzo kuya kuvumela ixesha ukuthatha unonophelo ekuqalisweni kwe amanyathelo afanelekileyo ukunciphisa iindleko zemveliso, ukuba ukuchonga ukusetyenziswa ngobuchule kunye ezingafanelekanga kwezibonelelo eziphathekayo.

iintlobo yeendleko

Ekuphunyezweni kwesicwangciso nasekuphumezeni uhlalutyo lwenzuzo-kumba iintlobo ezahlukeneyo iimveliso isiphelo okanye iinkonzo kusetyenziswa uqikelelo lweendleko:

• yemihla ngemihla;
• zokulawula;
• uqobo.

Ekujoliswe ibalwa ngokusekelwe imithamo yemveliso eqikelelwayo, ngoxa imigaqo yezoqoqosho isicelo. Le mimiselo ezicwangcisiweyo, xa kubalwa iindleko zeenkonzo lweshishini, kuthathelwa ingqalelo ixabiso elizayo kwexabiso kumda iindleko zokuvelisa yeentlobo ezahlukeneyo iimveliso.

nani olumisiweyo inokufumaneka xa iindlela zokubala iindleko zeenkonzo ngexesha eyimveliso iimpahla ziquka isicelo okugunyazisiweyo kwimimiselo esebenzayo kwindawo kwishishini elithile, evunywe uqikelelo zolawulo. Imithetho sokubala asetyenziswe ukuselwa izinto ekrwada kunye nokuzimisela umvuzo kwenzeka ngenxa amaxabiso esekelwe imisebenzi ngamnye.

Iimpawu ingxelo Eyona ezichongiweyo ngokusekelwe of accounting ulwazi emva kokuphela kwexesha lokunika ingxelo nasekupheleni komjikelo wemveliso, njengoko kuchaziwe umzekelo calculation. Ixabiso iindleko zeenkonzo kuquka inkcitho ngqo kwi kokukhutshwa iimpahla okanye umsebenzi owenziwa. Yile hlobo iindleko sisiseko yokuphumeza kwezoqoqosho zophicotho, ukucwangcisa ixesha elizayo elifutshane okanye elide kwimveliso.

yokubala

Phantsi ekubaleni ibhekisa impefumlelwano iindlela ezikhethiweyo kunye neendlela ukubala senani iimpahla, iinkonzo okanye imisebenzi. Ukubalwa kuba ukubala kweendleko zeenkonzo. Umzekelo nto yenziwe lula ukubonisa indlela yokufumana ixabiso kumaqumrhu ezininzi mali ezizimeleyo. Ukubala kwenziwa ukuba ixabiso lemali onke amacandelo of accounting jikelele kwi nkampani.

Ukubalwa isiseko yokubala ixabiso ngeyunithi imveliso nganye, kuthathelwa ingqalelo iindleko zokuvelisa yayo. lweshishini ngalinye, ezisekelwe phezu nkcukacha lwemveliso, iyunithi wenza phantsi ukubala. Kusenokuba 1 iyunithi, imitha 1, maxa wambi iqela lafumana amashumi okanye amakhulu ngamaqhekeza, ukuba ziveliswa kumjikelo enye.

Types of Amanqaku yokubala

Xa yokubala nganye ibonisa kwimveliso ethile, kodwa eziqhelekileyo, kuzo zonke iimeko ezi amanqaku ezithile, nto leyo ubala iindleko zeenkonzo ezahlukeneyo:

• izinto, izinto, iindawo candelo, izinto zokubopha;
• amafutha kunye namandla esetyenziswa ukusebenza lomjikelo yomsebenzi;
• ubungakanani kwemivuzo yabasebenzi abaqeshwe iimveliso;
• irhafu kwimivuzo yabasebenzi imveliso;
• iindleko amalungiselelo imveliso iyonke;
• nezinye iindleko output;
• kwenkunkuma yabucala nezorhwebo.

ukubala into

Ngoncedo yokubala ixhomekeke ixabiso nkonzo, umzekelo ukubala nje. Iindleko zeenkonzo libalwa ngokusekelwe ixabiso mhlali ukuvelisa imveliso ekhethiweyo. Kule meko kuxhomekeke kuphela kwi ixabiso lokugqibela iimpahla, kodwa unako ukuhlawula iindleko zokuqala, imijikelo esiphakathi, kwakunye kwisigaba zobugcisa.

Kwezinye iimeko, into yokubala senziwa kwishishini kumanqanaba ahlukeneyo lwemveliso, wenza kumasebe ahlukeneyo neembambaniso, okanye umsebenzi ugqityiwe, iinkonzo, nempahla.

Amacandelo koxwebhu ingxelo

Ukubalwa kweendleko zeenkonzo, nto leyo njengomzekelo kwezinye iindawo eboniswe ngezantsi, kuquka izinto amaxabiso idatha ethile:

• Iimpahla kunye neevenkile inkonzo umsebenzi ezisetyenziswa iimfuno eziphambili imveliso.
• EsiPhakathi semifinished units ezisisiseko ezisetyenziswa zikwinqanaba lokugqibela imveliso.
• Products yamasebe ngamnye ukubala iziphumo kwezoqoqosho.
• Khulula iimveliso party, iimeko ezithile ethile okanye ngexesha lekhefu.
• Units yeemveliso semi-ogqityiweyo kuthengiswa kwamanye amashishini.
• Units kweempahla ugqibile ezigcinwe ezithengiswayo emarikeni.

Driving ukubala lokudidiyela

Ngokusekelwe scheme lwakudala ekwenzeni kubalo, faka i-nkcukacha zibe spreadsheet. Ngokutsho lo myalelo, ukubala iindleko zeenkonzo. Umzekelo - Excel - inkqubo yentlawulo ngekhompyutha into efanele ngokugqibeleleyo yokumisela iindleko unit.

ukuveliswa kwenkunkuma Return ngokwemimiselo yezemali ithathwa inzala kwimali iyonke izinto ezisetyenzisiweyo kunye kubahlali. Inani le emiselwe ekhulwini kwezoqoqosho zemveliso kwi kumaxesha angaphambili. Ukuze ufumanise isixa iintlawuliso intlawulo yemivuzo ezongezelelweyo, uyithabathe imali esisiseko kwaye ubale ipesenti (kwi umvuzo ongaphezu kwama-200 amawaka engange kubukhulu iya kuba-10% ngaphantsi kwe-200 000 - kubavelisela isixa ukuya ku-15%).

Xa kubalwa i iintlawuliso umvuzo musa ziquka ezongezelelweyo-10%, kuqaliswa ngo-2015. Ibandakanya 30% yomvuzo lilonke ezisisiseko kunye nangaphezulu. Ulondolozo lwezixhobo yemveliso ngazo mali ka-5% yomvuzo esisiseko. Ubukhulu neendleko ezingaphezulu yi-9% ye yomvuzo avareji. Amanani iindleko phezulu ungenisa mali ka-18% yemali (25% yomvuzo osisiseko 75% ngaphezulu).

iindleko zemveliso zibalwe isixa samaxabiso ngasentla kunye neentlawulo, kutsalwa kuphela ubungakanani babuyela yokugcina inkunkuma.

iindleko Non-imveliso kuqwalaselwa kwi-mali ka-3% yeendleko zemveliso. Ukongeza ixabiso iindleko endibufumeneyo iindleko zeenkonzo. ifomula ukubala ubuya kuba njengezingaphelelanga ukuba akujongwa ingeniso, ichazwa njengepesenti yeendleko zizonke. Kuba ekubaleni ixabiso lehoseyile ngengeniso yomenzi-mali esongiweyo kunye neendleko ezipheleleyo VAT limiselwa olusuka kwisiphumo se nani.

Ukubalwa kweendleko zeenkonzo zothutho

Ukuze inzuzo uthathe ithuba iinkonzo nkampani okanye inkampani, inkampani-umqeshi kufuneka babe nolwazi malunga iindleko iyure enye indlela yokupaka.

Le rate ekugqibeleni kugqiba iindleko zeenkonzo. Ifomula Ukubala kuthathela ingqalelo ezi khrayitheriya zilandelayo:

• Iindleko zothutho xa ebeka kwiphepha lomncono;
• Ulwabiwo ubukhulu kwi indlela ukunceda lo;
• iindleko zicwangciselwe nezingacwangciselwanga nokulungiswa, ulondolozo kunye ekuqhubeni uxilongo;
• iindleko zepetroli kunye yokuqaba izinto;
• umvuzo umqhubi okanye umqhubi kufuneka ngokuphathelele kwizibonelelo nokhunye;
• ubukhulu phezulu.

Umzekelo yokubala ixabiso umatshini-iyure enye

iiyure Eminye kubalwa iindleko yokupaka kunye umzekelo ukubala. Ixabiso iindleko zeenkonzo uchazwa ngolu hlobo lulandelayo:

• . Iindleko zokuqala kwendwe - 9.9 mln idlulele;.
• ixesha lokusetyenziswa - iinyanga 59;
• -avareji yenani iiyure ngenyanga nganye zokusebenza - 164;
• ogunyaziswe kulondolozo Inkcitho rate - 20%;
• amafutha iimoto 1 iyure - 13.9 l;
• izinga lwamaxabiso xa intlawulo yomsebenzi - 145 engange ngeyure nganye;
• ixabiso welitha 1 amafutha kunye zokuthambisa - 35,0 bagcobe.;
• 100 materials norm - igrisi 2.1L;
• ixabiso grease - 155,6 engange;.
• neendleko - 90% ye-mali lwemivuzo.

Kokubala iindleko zepetroli kunye zokuthambisa kwabo imigangatho kunye namaxabiso, wongezelela imali yokuhlawula irhafu kwakunye neendleko ezingaphezulu zeshishini. Le mali ngenxa yahlulwe ngo leeyure ezisetyenziweyo ukumisela iindleko iiyure yokupaka.

izibalo Uthelekelelo yenkonzo webhate

Bala iindleko zeenkonzo lwenziwa sokuhlambela umzekelo, elinye iziko apho ibekwe iindwendwe 45. Ukufika ecwangcisiweyo abathengi yonyaka ibalwa kwinani labantu 5600. Iindleko ngqo zibandakanya imivuzo 825.200 engange, kwaye accrual kwi-mali yembuyekezo - 249 000, ibe ezingama-1.074.200.

Ukwakhiwa iindleko bath ivenkile

Ukuze kumiselwe ubuninzi iindleko ezongezelelweyo ngenxa waxhuzula isebe yesondlo (lamawaka engange):

• amafutha (amafutha fuel) 1100;
• amanzi 17.5;
• yombane ohambe 119,4;
• intlawulo lwemijelo 15.2;
• iindleko jikelele 101,2;
• amanyathelo yokhuseleko yabasebenzi - 14.2.

Imali iyonke yi 1.367.500 engange.

Oku rough ukubalwa kweendleko zeenkonzo. Umzekelo ukubala ukuqhubeka ukuba iindleko ngqo kunye nevenkile dibanisa phezulu, yaye oko kuvela nokungena nemali yolondolozo webhate kunyaka - 2.441.700 engange. Malunga icebo enjalo ubala iindleko zeenkonzo iinwele, umzekelo equka izinto ezifanayo yenkcitho, njengoko kuba iibhate.

Iindleko oyinhloko iinkonzo kumaziko ezempilo

Ithekhnoloji kuyo ubala iindleko zeenkonzo zonyango, umzekelo unyango elula kwikliniki sele inikwe apha ngezantsi. Ukuze wenze oku, sebenzisa ingqiqo umgangatho lusekiwe, ezizezi: ukwenza inkqubo, inani labasebenzi bezempilo, iziqinisekiso zabo, iindleko zemali amayeza afunekayo. Ixabiso Ixabiso inkonzo elula kwezamayeza uzimisele ngokudibanisa:

• imivuzo umsebenzi wezempilo kwabangelwa nenkqubo eyodwa;
• intlawulo yerhafu ngaloo mali;
• neendleko ngqo yokubonelela ngeenkonzo (uluhlu iziyobisi, amabhandeji);
• ezisisiseko ezifunyanwe phezulu, ibalwa yi iindlela ezivunyiweyo.

Ukuze wenze ubalo lwe iindleko zeenkonzo zonyango kulo mzekelo unyango ezintsonkothileyo, kuyimfuneko ukuba agcine ngendlela ethile. Ixabiso lokuqala yongezwe afunyenwe iinkqubo elula ukuba yinxalenye unyango entsonkothileyo, yaye ngamnye kubo eyenza ukubala eyahlukileyo.

Ingcaciso iseti Indleko zibalwe kwimeko ogqityiweyo unyango. Kuba kwizibhedlele umile kule meko egqibile isigulane sinokunyangwa. izibonelelo ezingalaliswayo kunye neekliniki enze iinkonzo ezahlukeneyo (ukuhlolwa, unyango, zokuthambisa, uluhlu lwezitofu, physiotherapy kunye nezinye iimvavanyo.).

Ngamanye amaxesha kufuneka abale indleko lonke uluhlu kweenkonzo, ezibandakanya inani yeenkqubo entsonkothileyo elula. Kulo mzekelo, ithathele ingqalelo xa kubalwa iindleko yenkonzo nganye ngokwahlukeneyo, kwaye ke velisani ngaphandle kwabo.

Xa ndiqukumbela, kufuneka wathi ukubalwa kweendleko iinkonzo nayiphi na inkampani arhente okanye imveliso kuphicotho olusisinyanzelo iingcali accounting. Ngokunxulumene ukwanda okanye yehla kakhulu ngokwexabiso lemarike izinto, ukutshintsha umyalelo irhafu payroll okanye iimeko ukubalwa kufuneka athathe ingqalelo idatha entsha. Oku kukuqinisekisa ukuba le nkampani iye yakwazi ukuchaza ngokucacileyo ekwalathiseni umsebenzi wabo, yaye abaxhasi okanye abathengi efika ixabiso elifanelekileyo ngeenkonzo ezenziweyo okanye iimpahla ezithengiweyo.