Izindleko Fixed - lena ... Isakhiwo izindleko ibhizinisi. Izindleko kanye ngezigaba zabo

Umqondo ukuphathwa kwezimali izindleko zidlala indima ebalulekile, njengoba ngokuhamba evamile sokuhlaziya ibhizinisi uyisidingo. izindleko Fixed - izindleko zebhizinisi jikelele, ukukhangisa izindleko, kanye nalezo ungenciki ngevolumu ukukhiqizwa. Le ngxenye izindleko babe inhlangano ngayinye, ngakho isifundo yayo kanye nokwenza enze kube nokwenzeka ukuba kwandiswe inzuzo.

Edinga cost-ukwabelana amakilasi?

Ukuze sihlaziye izindleko ibhizinisi kwaba lula futhi esebenza kahle, ngokuvamile bahlukaniswa ngokomthombo izimfuneko ezithile. Lokhu ngokwahlukana ivumela ukumambula ubuhlobo babo futhi ukubala malini ngamunye izindleko lento kuthinta izindleko zokukhiqiza kanye nokwenza inzuzo yebhizinisi iyonke.

Ukuze izindleko ibhizinisi isakhiwo ukuthi iyala, kubalulekile ukuba silondoloze ngempumelelo akhawunti kanye nezindleko uboshelwe izinto. Ngenxa yale njongo, izindleko ihlukaniswa ngokweminyaka izici ezifanayo. kwamangqamuzana ukukhetha inquma into, uma sishintsha, lokhu kungase kuholele ekubeni izinguquko izindleko izigaba.

ngezigaba izinhlobo:

• Subjective. Izindleko ziqoqwa ngokuhambisana izici ezithile: ngokuqondile noma ngokungaqondile, esinqunyiwe noma zamatshe.
• Inhloso. Kulokhu, ngezigaba subjective nakanjani into ethize.

Ngamunye izindleko ibhizinisi kungenziwa umahluko ngezindlela ezihlukahlukene ukuze abiza isakhiwo kwaba ngendlela ecacile neqondakalayo. Ukuphathwa kwezimali ikuvumela ukuthi ukhethe indlela okufaneleka kakhulu kunokunye. Kufanele kuqashelwe ukuthi zonke izindleko zihlelwe by uhlobo ezidinga kukhishwe imali, into izindleko futhi indawo lapho zenzeka.

Ngu izinhlobo izindleko ingahlukaniswa ngokuvumelana iyunifomu izindleko nezici accounting izihloko.

Izindleko zenethiwekhi - kukhona imikhiqizo, umsebenzi noma amasevisi. Lesi sigaba izindleko kuyadingeka ukuze sithole iyunithi izindleko.

Izindleko kanye ngezigaba zabo zincike ukubonakala endaweni: kungaba isitshalo ukukhiqiza noma ezinye amayunithi. Kungcono iqembu izindleko akhawunti ukuze ulwazi iyatholakala ngangokunokwenzeka ukuhlaziya izindleko ukuhlonza ukonga isu.

Izindleko kanye ngezigaba zabo

Ngo amabhizinisi ukuhlukanisa izinhlobo ezinkulu izindleko:

• izindleko fixed;
• izindleko semi onhlobonhlobo.

izindleko Fixed - yilezo musa kuxhomeke sikhathi bese ivolumu zokukhiqiza. Lezi zindleko ukwandisa nge okwandisa isikali yomsebenzi wezomnotho, kodwa ngesivinini lesihamba kancane. Kwezinye izimo, ukukhula kwabo ivame ukuba kuzuba.

Uma sikubeka kalula, okunemibandela-njalo izindleko - labo ukuthi zenzeka lapho okwanda ivolumu ukukhiqizwa, isibonelo, i-ezengeziwe imishini izindleko.

izindleko Semi-variable zihlanganisa izindleko ezihlobene ukuthengwa nokudayiswa kwemikhiqizo. Inani labo kuxhomeke ezicini eziningi: ukulethwa amanani, emali kanye nabanye.

izindleko Ubude kubalwa njengoba isamba semi variable kanye nezindleko fixed.

Ukuze abale ezindlekweni co-operative isakhiwo kunemibandela fixed, ifomula kufanele kube ngale ndlela: kubalulekile ukuba walala izindleko kuzo zonke amabhizinisi kanye nezikhungo ukuthi ubambisana isakhiwo.

izindleko zangaphakathi nezangaphandle

Maqondana izindleko kwemvelo zihlukaniswa zangaphakathi nezangaphandle. Yangaphakathi izindleko, inkampani is ngezimali yayo futhi banakekele zangaphandle liyala nezinye izinhlangano noma umphakathi wonkana.

Ukubuthelela izindleko ezindaweni nezinto ezisetshenziselwa ekubalweni izindleko zokukhiqiza nokudayiswa kwezimpahla noma amasevisi. Ukwenza kube lula ukubala ukulahlekelwa futhi uzuza, ukuhlaziya izindleko bese usetha amanani, ukulungele ukubala ishidi. Ngokwe-articles izindleko zihlukaniswe kuye ngokuthi indima abayidlalayo kuleli nkampani futhi yini asetshenziswa izidingo.

izindleko kanye oqondile

Ongaqondile noma izindleko ngqo zihlukaniswe ngokuvumelana indlela kokubalula izindleko izindleko.

izindleko yilawo kungukuthi icala iyunithi ukukhiqizwa ngamunye, futhi yandiswa akhawunti. Base ibalwa indlela kufakwe nezindleko. Njengomthetho, izindleko engaqondile ziyabhekelelwa endaweni labo lendabuko, bese wadibaniswa izinhlobo zemikhiqizo. Lezi zinto zihlanganisa aholele izisebenzi zesikhashana, noma izindleko ukuthenga izinto ezengeziwe.

izindleko Direct kuthiwa enqwabelene ngesisekelo imibhalo esiyinhloko iyunithi ngomkhiqizo ngamunye. Zonke izindleko eziphathelene umkhiqizo othize, ngokuthi ngqo: Ukuthenga of izinto zokusetshenziswa, iholo eyisisekelo yezisebenzi, kanye nanoma yimuphi omunye izindleko impahla. Kuphethe ukubala into, kufanele kuqondwe ukuthi mkhulu inani izindleko ngqo, inembe more sikwazi ukubala izindleko iyunithi nto.

Izindleko lobuchwepheshe kanye nezomnotho

Ngokusho injongo lobuchwepheshe nezomnotho, izindleko ingahlukaniswa kanje:

• Ukhiye.
• Amanga.

Izindleko main wenza yilezo zihlobene ngokuqondile inqubo ukukhiqizwa noma isevisi ilungiselelo. It izindleko edingekayo ukusebenzisa ukukhiqizwa nokukhululwa umkhiqizo othize: izindleko kwempahla izinto, izindleko zikagesi, nophethiloli, abasebenzi nokunye.

izindleko Okuza nezokuphatha ezibhekwa engesobala. Zihlotshaniswa isevisi zezigaba isakhi ibhizinisi.

Izindleko lapho elichaza umsebenzi ibhizinisi

Ukuze sihlaziye umsebenzi ibhizinisi sisonke ukuhlola imikhiqizo siphelile, isakhiwo izindleko ibhizinisi simiswe ngalendlela lelandzelako: izindleko zihlukaniswe angenayo yisikhathi. Ngokufaka zitholwa izindlela ukuthi zisetshenziselwa ukukhiqiza inzuzo. Uma ngokuhamba kwesikhathi balahlekelwa ukuqondana abo noma wachitha, basuke idluliselwe izindleko esidlule.

Ibhalansi kwempahla izindleko engenayo kungaba kubonakale ikhwalithi yezimpahla, izimpahla siphelile, amasheya noma ukusebenza kuyaqhubeka.

Izindleko, ezihlobene izinhlelo wentuthuko yezenhlalakahle noma zokuphatha, ngokuthi discretionary. Ukuze uthole isilinganiso iyunithi izindleko per unit fixed kanye nezindleko variable kumele kwengezwe.

Izinhlobo izindleko variable

Kuye izinguquko amavolumu ukukhiqizwa, ukusetshenziswa kwemali okungamukelekile zingahlukaniswa zibe izinhlobo:

• Proportional. Lezi zindleko ziyahlukahluka ngezinga elifanayo njengoba izinga lokukhiqiza.
• Progressive. izindleko ezinjalo ziyanda isheshe kwesilinganiso sokudlondlobala umsebenzi ibhizinisi. Lokhu kungase kube ngenxa ukuphazamiseka ephepheni noma Ukuphumula.
• Degressively. Ukuze andise inzuzo futhi banciphise izindleko, ngesilinganiso lezi zindleko kumele singeqi izinga izindleko enenqubekela phambili futhi ngokulingana.

Semi-variable kanye kunemibandela fixed izindleko - ayizikhombisi ebalulekile yiliphi ibhizinisi, ngakho udinga ukuba awaqonde ngokucacile indlela kumiswa yabo.