TMC: okulotshiweyo. Imithetho iqoqo izimpahla zokwakha

Sonke emsebenzini ibhekene lenqwaba izinto ezisizungezile: amathuluzi, imishini, izinto zasemahhovisi, ifenisha, zasehhovisi, kodwa owazi ukuthi yini enye ... Kodwa lezi zinto zibizwa ngokuthi kahle-akhawunti bese kuyini lo mqondo? Ngakho, isihloko ingxoxo namuhla yethu: "TMC:. Sokuqonda essence, izindlela kanye nemithetho ukuze iyohlolwa zabo" Kuqalwe?

Kuyini TMC

TMC - a amafa lezimpahla ezibonakalayo, amafa ie kwenhlangano, ezisetshenziswa njengoba izinto zokusetshenziswa ekukhiqizeni imikhiqizo senzelwe kabusha, amasevisi ... Ngamanye amazwi, konke inkampani - kungcono izimpahla zokwakha. Kulungiswa, njengoba ungabona, ezingeyona inkimbinkimbi. Futhi abaningi bekholelwa, kuze kuziwa ukuqashelwa nezilinganiso yalezi nezindinganiso ezifanayo.

NgokoMthetho Federal № 129-FZ futhi koMthethonqubo ezimali WaseRussia, inhlangano kumele ngezikhathi ukuqhuba iqoqo. Lolo hlobo nqubo nezinye izinhlobo zayo Kuzoxoxwa. Ngakho ...

Inventory lenkampani: ukuthi kuyini futhi kungani kudingeka

Lisho ukuthini igama elithi kwezimpahla kanye izinto, thina kafushane asebenzelana ngayo. Uyini yokusungula? Lena test khona wangempela impahla engokoqobo esikhathini ibhizinisi. It wenziwa ukuze ukulawula impahla kanye nezimali. Umphumela wokugcina umcimbi ukuqhathanisa ibhalansi langempela kwempahla impahla okukhulunywe ngayo yokusungula ngedatha ezimali ngesikhathi stocktaking.

Kungenzeka ukuba afeze yokusungula ngokugcwele noma abakhethayo ngabaphathi. Ukubukeka elandelayo ngesikhathi imithetho eyisisekelo izimpahla izinto yokusungula.

Thina esebenza ngokulandela umthetho

Ukuze ezimali okuthembekile nezinhlangano nokubika kufanele iqoqo impahla yakhe, lapho ukuhlolwa futhi ziye zabhala isimo salo, kokuhlaziywa nokutholakala. Izinsuku lomcimbi nokuhleleka kwalo kunqunywa ukuphathwa.

Kunezikhathi lapho yokusungula Kuphoqelekile:

1. Lapho ukuqasha impahla, ukudayiswa, ukuhlengwa.
2. Ngaphambi umbiko wonyaka.
3. Uma ushintsha abantu abaphethe.
4. Phezu ukuthola ukushoda, umlilo, nezinye izimo eziphuthumayo.
5. Kwezinye izimo, ngokomthetho eRussia.

Point of yokusungula input okwahlukile phakathi inani langempela kwempahla idatha ezimali kuyobonakala akhawunti ngendlela elandelayo:

1. amafa Inala efakiwe, futhi inani elithile silotshwe Imiphumela yezimali ibhizinisi.
2. Ukushoda uhla evamile kuthiwa kubangelwa zemvelo izindleko zokukhiqiza. Konke ngaphezu imithetho kuyakuyiswa wasimama izigilamkhuba. Uma izinto kungukuthi izinkambiso ezamukelwayo noma kungase kutholakale enecala, eshodayo esitatimendeni engenayo.

Izizathu iqoqo izimpahla zokwakha

Ngaphambi umqondisi yokusungula esayina ukuhleleka yefomu Inv-22. It ibhalwe, njengoba umthetho, zingakapheli izinsuku eziyi eziyishumi ngaphambi kwaleso senzakalo. Lo mbhalo kumele kukhonjiswe futhi izizathu yokusungula. Kungenzeka ezahlukene:

1. isheke Safety.
2. Shintsha abantu ezibonakalayo wemfanelo.
3. Thola ukweba amaqiniso.
4. Ukudluliswa impahla ukudayiswa, ukuze iqashwe, ngomhlatjelo.
5. Endabeni izenzakalo okungavamile.

izinhlobo ezikhona

1. Qedela. Kuthinta yonke ngokuqondene nezimpahla kanye nezikweletu lenkampani. Lokhu kuwumsebenzi onzima kakhulu, olwenziwa kanye ngonyaka ngaphambi yokubuyiswa umbiko wonyaka.
2. Kwengxenye. Injongo yalo iwukuba ukuhlaziywa uhlobo olulodwa lwebhizinisi.
3. Custom. Kuyinto uhlobo yokusungula ngokwengxenye, okuyinto eyenziwa Isaphulelo ezitolo, abonakele yisikhathi.

Kunenye ngezigaba. Ngu izinhlobo umsebenzi kwezomnotho kwenza okuhleliwe, unscheduled futhi kabusha yokusungula. Evamile ngezikhathi ngokwesimiso sansuku. Unscheduled - lihlolwa okungazelelwe. Kodwa kaningi kwenziwe ezimweni ngenxa yesidingo, lapho nezinkinga idatha test oyinhloko, hlandla nye izikhundla.

izigaba yokusungula

kakhulu Inqubo yokusungula unezigaba eziningana. Eyokuqala - the wokulungiselela. bonke nje lapha. Lokhu amagugu ukuqeqeshwa ukuba recalculated, nokulungiselelwa wonke amadokhumenti, ukudweba zakha uhlu zonke abantu impahla kanye nesibopho, incazelo yezindlela futhi isikhathi umcimbi.

Eyesibili esiteji - kokuhlola khona wangempela impahla engokoqobo futhi ezilandelwayo ezikhona yokusungula. Kufanele kuqashelwe ukuthi izenzo kanye ezikhona yabhalwa ngokuhambisana amafomu ejwayelekile futhi kukhona imibhalo eyinhloko. Abakwazi ukubhala ngesandla, kodwa ungakwazi ukuphrinta. Kunoma ikuphi, kufanele yakhelwe kahle.

Uhlu luqukethe izimpahla ezibonakalayo, ubuningi babo nokubaluleka. Amaphutha enziwe ngesikhathi behlanganisa izitatimende ngempela iqiniso kuzo zombili izimo. Cross out ukuqopha engalungile umugqa owodwa, futhi sizibhale kuso inani elifanele. Zonke izilungiso ziyavumelana phakathi amalungu ikhomishini futhi abantu ezibonakalayo wemfanelo. Ngo yokusungula ngeke ushiye imigqa elingenalutho (uma indawo ishiywa baba kolayini). Izitatimende esisayinwe wonke amalungu ikhomishana kanye impahla kanye abantu abaphethe.

Uma kabusha yokubhalisa senziwa ngenxa ukushintsha kwezinkathi abantu abaphethe, isenzo ngemvume ekupheleni the material amasha kanye nomuntu ophethe, eqinisekisa ukuthi ithole TMC.

Isigaba sesithathu - ebaluleke kakhulu - ekuhlaziyweni yokusungula uhlu idatha kanye ukuqinisekiswa ulwazi oluvela e-accounting. Eqinisweni, lembula umehluko phakathi kwezindinganiso langempela kanye nokuba khona idatha ye-akhawunti. Khona-ke ukuphathwa ifuna izizathu lo ukungafani, uma ikhona atholakala.

Ngakho esigabeni sesine - wamaphepha kwesokudla. Lapha kulesi sigaba kufanele alethwe ku ukuhambisana imiphumela ecacile yokusungula ngedatha ezimali. abantu ngezezimali, icala kuyi-akhawunti okungeyona, ngeke bajeziswe.

Nansi indlela yokusungula kwezimpahla kanye izinto. Kulungiswa leli qiniso futhi ngokuyisisekelo inqubo usuwazi. Sibukeze izigaba engathandwa ngakho ngabaningi (kodwa cishe bonke) lomcimbi. Futhi manje ake sixoxe ngalokho okufanele labizwa ngokuthi yokusungula izinto empeleni. ukuthi impahla kuyinto eyigugu zonke? Yiziphi izindlela nokuhlola ezikhona ukuphola?

Izindlela ezikhona ekuhloleni

Njengoba sekuphawuliwe, TMC (okulotshiweyo unikezwa ekuqaleni isihloko) - igama isetshenziswa ukunquma izinto ziphethwe inkampani. Zingabonisa ukudayiswa kumthengi noma asetshenziswe ekukhiqizeni imikhiqizo yabo. Kukhona izindlela ezimbalwa ezivamile kokuhlaziywa:

1. Piece ukuhlaziywa futhi. Kubalwa ngamunye ngamunye lento.
2. isitokwe indlela yokuqala, uma kungenjalo kubhekiselwa kuye ngokuthi "kuqala esiqiwini - ukukhiqizwa lokuqala" (FIFO indlela). Kusekelwe ngoba kucatshangwa ukuthi labo izimpahla zokwakha, okuyizinto isikhathi eside esitokisini, cishe ithengiswe noma isetshenziswe.
3. wokugcina isitokwe indlela, igama lesibili - "The Last esiqiwini - ukukhiqizwa lokuqala" (LIFO). Kuhlola kusekelwe ngoba kucatshangwa ukuthi sempahla ethengwayo kakhulu yinzondo nobugovu, ngithengise kuqala.
4. Technique yezindleko isilinganiso. Kulokhu kukhona kucatshangwa ukuthi zonke TMC shuffled ilandelane okungahleliwe, futhi ukudayiswa lwenzeka ngesikhathi okungahleliwe.
5. Izindlela ezihambayo isilinganiso. Lapha siphethe ngokuthi ukugeleza izimpahla ngezikhathi yayihlangana ukufika entsha izimpahla nokudayiswa yabo kwenzeka kwamane kwazenzekela.

Inhlanganisela izindlela ezahlukene

Kufanele kuqashelwe ukuthi i-kuzuze ibhizinisi zingahlangana zonke izindlela kungenzeka nokuhlola ezikhona. Uma isibalo amasheya eyohlobo amanani njalo, kungenzeka ukusebenzisa indlela eyodwa. Ekusebenteni, izimo ezinjalo ezingajwayelekile kakhulu. Phela, izinto ngokuvamile ezihlukene kakhulu, ngoba ukusetshenziswa amasu ahlukene. Izitoke ezinqumela zenziwe amaqembu, ngamunye ukusebenzisa indlela yakhe. Unquma lapho ongakhetha ukukhetha, into esemqoka ukuthi kwathiwa livikeleke izinqubomgomo zokubalwa.

Kulesi sihloko, sixoxe ngokuthi TMC imele, iziphi izindlela impahla yokulinganisa ngokuqinile ukuthi nokuthi kungani kudingeka iqoqo ezikhona nokuthi yenziwa. Konke lokhu nezindaba akuzona uyinkimbinkimbi Nokho, novice emkhakheni izinkinga zokubala singenzeka. Noma kunjalo, isixazululekile nge ekuqongeleleni isipiliyoni, into esemqoka - ukuqaphela ukuthi kufanele zabelwe yokusungula izinto, ngoba bekungaba lula kakhulu ezimali ngendlela efanele.