Zokuthutha izindleko

Cishe noma yimuphi inkampani ngokuhamba umsebenzi wayo ezomnotho kanye zezimali kubalulekile ukuqapha ngokucophelela futhi acabangele izindleko zokuhamba ngendlela efanele. Inqubo ngokuthatha nabo ku-akhawunti kunqunywa imigomo izivumelwano ne abathengi kanye nabathengisi. Uma inkontileka kubonakala isimo ukuthi umthengi ngokuzimela ivala zonke izindleko zokuthutha, lemali isinxephezelo imali ibhizinisi-umphakeli. Ukukhokha kwezidingo kwezimpahla ngesitimela umphakeli izindleko ezikhokhiswayo. Ngakho, ngo-isinxephezelo okweqa izindleko kuzona ekuhambiseni izimpahla kumthengi ngesikhathi ibhizinisi kukhona base zentela yentela ngemali engenayo.

Kukhona 2 izinhlobo zokuthutha izindleko:

1. Labo ukuthi zifakwe izindleko ekuletheni izimpahla, ngesikhathi esifanayo e intengo ukulethwa kakade kuhlanganisa zonke izindleko kwezidingo kumthengi.

2. Labo ukuthi sizongena intengo ukudayiswa kanye isimo "Isitoreji umhlinzeki" ehlukile isabelomali umugqa. Umthengi okhokhela lokuthumela izindleko izimpahla ngaphezu izindleko zabo elicacisiwe inkontileka. I-Supplier kufanele uhlinzeke umthengi imibhalo eyinhloko ukuthi uqinisekise yokuthi izindleko ezifana kanye nokukhokha. Enkabeni yalo, inkontileka nokulethwa ihlukaniswe yaba izingxenye 2. Owokuqala uqukethe nemibandela ukudayiswa, okwesibili - izakhi ukuhlinzekwa kwemisebenzi yezokuthutha inkontileka. Kulokhu, umphakeli eyisidalwa esinenkululeko kwezidingo kanye umthengi - uthishanhloko.

Ezokuthutha izindleko ukulethwa ezidayiswayo ngokuvamile kubiza enkulu indima le. Ngakho-ke, ku-akhawunti izimpahla embukisweni abahlinzeki, izindleko enjalo ngokuvamile zabelwe eceleni, nakuba zingase umane emananini. Kulokhu, kuyacaca ukuthi umthengi ukhokha umdayisi izindleko zokuhamba. Khombisa zokukhokhelwa anjalo esikhathini akhawunti incike nokubhala.

Uma izindleko zokugibela ngaphansi inkontileka lenhlangano-yenethiwekhi kungukuthi inxeshezelwa umthengi, afakiwe nase-ukuthengisa izindleko. Uma izindleko inkontileka yenethiwekhi kuthiwa ibuyiselwe umthengi, basuke kubonakala ku-akhawunti 76 "kwaBantu nge abanamacala ahlukahlukene nabantu abakweletwayo".

Ezokuthutha izindleko, okuyinto ezithunyelwe ezimali incike imibandela yokuthunyelwa, zibonisa lokhu okulandelayo:

- ezenziwe ku-ndlu ezokuthutha nabaphakeli - kuya Ikhredithi 44, iyiphi i-akhawunti ukudayiswa;

- owenziwa ezokuthutha inhlangano, zezindiza, wesitimela yezokuthutha, ulwandle kanye emfuleni zokuhamba noma kwezinye izinkampani-abathwali - zafundiswa 76 (Ukuzindla kubo njengoba imali ebuyiswayo). Abakwazi ukuba kubhekelwe kulesi sibalo akhawunti yezokuthutha. Ukuze silondoloze enjalo accounting umdayisi kumele anikeze ubufakazi obubhalwe nokuthi uligcwalisa umlamuleli kuphela bese isihumusha nezokuthutha bebodwa.

Lapho nokuthengisa imikhiqizo namasevisi izinhlangano yezokuthutha futhi eqaphela nokufaka okuhambisanayo zenziwa futhi yilena elandelayo:

• Am 60 Km 51 - amasevisi ikhokhwe yenhlangano-yenethiwekhi;
• Am 76 Km 60 - zibonisa Receivables ngoba ukuthuthwa kwezimpahla;
• Am 51 Km 76 - kokuthola imali buyisela izindleko zokuthumela.

Ezokuthutha izindleko yilezi:

- oqondile (izindleko zokuthumela imikhiqizo lezimpahla ukuze izimpahla esingavunyelwe emananini kwezimpahla). izindleko ngqo ezihlobene izinsalela in isitokwe, kunqunywa iphesenti isilinganiso ngenyanga edlule, ikhumbula ibhalansi kusukela ekuqaleni kwawo.

- engaqondile (bonke abanye).

Ngakho, izindleko abathintekayo kumiswa izindleko izimpahla, futhi konke kubonakala idokhumenti eyinhloko njengomugqa oseceleni intela esabelwe Izinsalela eziningi ezidayiswayo in isitokwe. Hhayi labelwe oseceleni ku izindleko zokuhamba akudingekile ukusabalalisa.

izindleko zokuhamba ngezinto zomphakathi, okuyinto eyabangela phezu MF. 44, zihlanganisa izindleko izimpahla ithengwa izindlela oqondile. Uma ukunikwa kwakhe leyo ndawo akunakwenzeka, lezi zindleko zabiwa phakathi ahlukahlukene izinto kwezimpahla e ivolumu noma isisindo sabo, ukukhiqizwa izindleko.

Ezokuthutha izindleko ukulethwa ezidayiswayo kuya ishede kanye lemali ikhokhwe ngaphansi inkontileka umphakeli, kukhona izindleko sangempela ukuthengwa kwezimpahla ukwandisa izindleko yonke imikhiqizo unsold.

Lapho uthenga yokusungula izinto, inkampani izindleko ezihlukahlukene ezihambisana, ezifana nezindleko umshwalense kanye wezimpahla ezokuthutha ngesikhathi izimali port, izindleko zangezifiso, nomdayisi wemisebenzi. Lezi zindleko abizwa ngokuthi zokuthutha nokuhweba. amarekhodi wabo ayagcinwa kwe-akhawunti senzelwe ezimali kwezimpahla (281, 286, 282). Izindleko zangempela of izinto kuhlanganisa:

- izindleko impahla;

- zokuthutha nokuhweba izindleko (Mat).

Ukwenza lula nokusakaza lezi izindleko zingafundwa zindlela:

1. Uma EMM akuyona ngaphezulu kuka-10% imali yabo iye ezidonswe ku-akhawunti ukukhiqizwa futhi izindleko zokwakha ithengiswe.

2. Mat basakazwa ngenyanga wamanje njengoba isilinganiso (e% kuya izindleko izinto), kwakhiwa ekuqaleni kwenyanga.

3. EMM eyakhe ngokuvumelana kuyinsakavukela livikeleke ejwayelekile izindleko ezigidini izindleko zokwakha.

4. EMM nyangazonke kwisamba izindleko ezikhishwe (ayisetshenziswa) izinto (uma yabo Ingxenye kuze 5%).