Inzuzo ngaphambi kwentela: okushiwo kwezomnotho kanye indlela yokubala.

Imisebenzi yezomnotho kwanoma iyiphi ibhizinisi kumele lihlolwe ukuze uthole umbono olunembile ukuphathwa ngempumelelo kangakanani lenkampani Kwenziwa, lokho nezingozi kukhona phambi kwalo kuze kube manje futhi yini ikusasa nentuthuko yayo okwengeziwe esikhathini esizayo. Ukuze wenze lokhu, ukuhlaziywa eziningi yizinkomba zezomnotho, kubalulekile phakathi onikelwa ezifana inzuzo ngaphambi kokususwa kwe tax.

Ukuze uqonde ukuthi umqondo kwezomnotho inkomba, kubalulekile, okokuqala kunakho konke, ukuze baqonde ukuthi liqukethe. Inzuzo ngaphambi kwentela uhlanganisa imali evela yokuthengisa, kuyalungiswa yizinkomba elandelayo, okuyinto abe uhlobo izichibiyelo:

- uzuza noma ukulahlekelwa ezihlobene imisebenzi yokusebenza ibhizinisi. Lesi sigaba sihlanganisa izimali kanye nezindleko okungenwe kuzona ibhizinisi, Nokho, akunjalo exhumene ngokuqondile yokuthengisa kwezimpahla nezinsiza, okungukuthi ibhizinisi zako ezisemqoka. Lezi izimali kanye nezindleko kungenzeka wonke ekuhlinzekweni kwezinhlelo amafa ezithile e ukuqasha izinkokhelo ukusetshenziswa kwempahla yengqondo, izinzuzo alethwa inkampani esimweni ifa izibambiso ehlukahlukene nokunye.

- uzuza noma ukulahlekelwa, ukubizwa ngokuthi non-ezisebenza. Lezi izimali kanye nezindleko ziphakame uma naschityvaniya inhlawulo noma izinhlawulo non-ukugcwaliseka inkontileka, nokukhokhwa izinhlawulo, ukuthola noma yimaphi iminikelo (ngokuvumelana inkontileka umnikelo), kanye uzuza noma ukulahlekelwa eminyakeni eyedlule wembula accounting kuphela kulo nyaka.

Ngakho, inzuzo pre-intela kuchazwa njenganoma:
PDO = PP +/- ML / F +/- vd / F.

Kulesi ifomula, PDO - lokhu ibalwa yithi ukuthola ML / P - is ezisebenza imali noma izindleko, kanye ne-HP / P - uzuza noma ukulahlekelwa ukuthi ihlukaniswa njengoba okungezona ezisebenza.

Njengoba ubona, imbuyiselo ngaphambi kokususwa kwe tax ungumuntu Lesisemkhatsini phakathi inzuzo kusukela ukudayiswa kanye inzuzo inetha. Kufanele kuqondwe ukuthi ukuhlaziywa komnotho kubaluleke kabi, hhayi nje ukubaluleka inkomba isimiso "ngaphezulu - kusho nakanjani kangcono" futhi indima enkulu eyadlalwa isakhiwo saleli inkomba. Ngoba inzuzo phambi izintela kuhlanganisa izingxenye ezinkulu ezintathu, kubalulekile ukucacisa therebetween ubuhlobo. Ayanda isabelo inzuzo kusukela yokuthengisa engezansi inani nezinye izingxenye, ngcono futhi iyashelela ukwakha uhlelo lokulawula isitshalo, futhi kungokufanayo nangendoda - ayanda Ingxenye engenayo abayitoho kanye nezindleko, yokubi it is kabusha indlela yomsebenzi le nkampani. Inani zangaphambi intela inzuzo kungaba Nokho iphakame kakhulu, uma isabelo inzuzo ezivela yokuthengisa of kuqhathaniswa yayo encane, kusho ukuthi inkampani ikhona kuphela imali ekusakazeni ngezikhathi ezithile ezingasetshenziswa ayeke nganoma yisiphi isikhathi. Ngakho, ukuhlaziya isakhiwo inkomba zingenziwa iziphetho eqinile mayelana nokulawula izinga uhlelo ukusebenza.

Njengoba ubona, imbuyiselo ngaphambi kokususwa kwe tax kuyinto Isikhombisi esibalulekile isimo somnotho we nkampani. ukuhlaziywa yakhe ongamtshela okuningi mayelana nendlela inkampani eba, it is kanjani ephethwe ngempumelelo, futhi iziphi izibusiso zekusasa sokuthuthuka. Le nkomba kumele zifakwe ezitatimendeni zezimali wenkampani futhi kuboniswa esitatimendeni engenayo futhi esitatimendeni wokulahlekelwa nokungabi inzuzo ukwabelana. Ukubala lesifanele izibalo kuzosiza ukwazisa izinkontileka abangafaka imali emabhizinisini abo mayelana nokuthi intando izimali zabo ngempumelelo, okuthembekile kanjani into lasetulu kanye kangakanani bazoyithola esikhathini esizayo. Ngemva ibalwa zangaphambi intela inzuzo kuwo uqale sidonsa nenani lentela ukuthi kumele akhokhe inkampani, futhi ngaleyo ndlela ukubala inzuzo net ibhizinisi - zako ezisemqoka Imiphumela yezimali.