Cost na tallace-tallace: da dabara, Hanyar da lissafi misali

Basic Concepts, wanda aiki da kimiyya na tattalin arziki, tare da wasu simplification hannun jari ne samun kudin shiga da kuma kudi. Da dangantaka siffofin da sauran tattalin arziki Categories. Alal misali, game da guda samfurin domin samar da rarraba halin kaka samar da ainihin kudin, wanda aka aza a farashin da kaya tare da da ake so riba. Dangi da jimlar yawa daga ainihin kudin kaya sayar rage kudin shiga samu da wani sha'anin, da barin a cikin mallaki duk riba. Bari mu matsa zuwa na ƙayyadaddu na simplification: magance irin wannan Multi-faceted ra'ayi, kamar yadda kudin.

A ra'ayi na kudin a lissafin kudi manufofin

A cikin Rasha yi, akwai 4 iri lissafin a cikin kamfanin na halin kaka da suke da daban-daban manufa da kuma bayani dalla-dalla na samuwar hikimar tantance kudin tushe, wato:

• lissafin kudi.
• haraji.
• management.
• ilimin kididdiga.

Suna da za'ayi a shuka a lokaci guda, don haka shi ya sa hankalta ware fifiko. Ko da yake da littattafai na bugun ga m yi na mafi tam kayyade ne haraji da kuma lissafin kudi iri lissafin kudi.

Accounting da kuma haraji lissafin kudi iri

Kamar yadda wani ɓangare na lissafin kudi bisa RAS haifar da ainihin halin kaka na kamfanin, ta nufi - wani cikakken kudin lissafin kudi, takaita a cikin balance. Idan ba a cikin lissafin kudi manufar "jimlar kudin kaya sayar", da haraji rajista musanya shi da wani sauki summation na sha'anin halin kaka. Haraji lissafin kudi kwakwalwa gaba da daidai samuwar da haraji tushe don kirga da haraji a kan riba daga cikin kungiyar. Bisa ga Tax Code (Babi na 25) don nemo da haraji tushe, da adadin kasuwanci samun kudin shiga na iya raguwa da adadin da halin kaka, tare da togiya daga cikin jerin kudi gabatar a cikin labarin. 270.

Kociya lissafin kudi da kuma na ilimin kididdiga views

Management lissafin kudi halin kaka amfani ga dalilai na darektan. Dangane da management manufofin bambanta m daukan samfur sharudda na kudin lissafin kudi, da saituna don kudin. Alal misali, a cikin tsarin na administrative lissafi, za ka iya waƙa da kudin na wani sabon samfurin, don yanke shawara a kan expediency na ta kara samar da tallace-tallace, yana yiwuwa ka saka idanu da aikin wani mai takamaiman sabis cikin sharuddan da rabo daga halin kaka da kudaden shiga, ko lissafi da budgeted kudin na samarwa aikin. A wannan yanayin, da kudin na tallace-tallace, da dabara domin ta lissafi hanya da ma'anar zai bambanta ƙwarai.

Ilimin kididdiga records dole domin nazarin tattalin arziki trends a cikin ci gaban da wasu iri ayyukan, shi dogara ne a kan m da lissafin kudi records na kamfanin TEP.

"Halin kaka", "ta halin kaka", "ta halin kaka" da kuma dangantakarsu da kudin na

Halin kaka aka yi amfani a cikin sha'anin albarkatun, da kudin da aka bayyana a cikin monetary sharuddan. Sun iya dangantaka da halin kaka, idan aiwatar a cikin rahoto na lokaci.

A daidai da Tax Code halin kaka - An rubuce sha'anin halin kaka jawo wa kansu a cikin rahoto na lokaci. suka kai ga wani raguwa a samun kudin shiga daga babban shiri, da kuma wasu ayyukan.

Halin kaka - manufar tattalin arziki da ka'idar, shi ne sosai a kusa da kudin. A halin kaka ne halin kaka na samar da / ko magani bayar cikin sharuddan darajar. A summation na samarwa da kuma rarraba ta halin kaka haifar kudin na tallace-tallace domin lissafi na da wani dabara da za a yi la'akari da kara.

Dauri kudi ga rahoto na lokaci da su mahada tare da samun kudin shiga yin su ne tushen samuwar kudin farashin. Saboda haka, manufar za ta yi aiki a kan "ta halin kaka", da barin yin amfani da wasu sharuddan kamar ma'ana.

Domin yin lissafi da samar da kudin, shi wajibi ne su gudanar da tattalin arziki wajaba halin kaka ga zaba kungiyar sukayi fassara.

Cost na tattalin arziki abubuwa

Formation na kudin na tattalin arziki abubuwa ne kara girman ra'ayoyi na kama ta halin kaka ne mafi basa kuma duk inda suke faruwa. Wadannan sun hada da wadannan kungiyoyin na kudi:

• abu (P _M).
• albashin (R _OT).
• zaman jama'a gudunmawar (P _CO).
• dakatar (A);
• wasu (P _OL).

Lokacin da Summing halin kaka a kan tattalin arziki da abubuwa kafa ta halin kaka. A lissafi dabara ne kamar haka: _RP = C R _M + P _ON + P _CO + P A + _PR.

Kamar yadda musamman nauyi na wani rukuni na halin kaka a cikin sauran tsarin za a iya kammala a kan yanayin samar. Alal misali, idan wani babban rabo daga aiki da kuma halin kaka related albashi haraji, kamfanin ke tsunduma a cikin aiki-m aiki.

Cost na kudin abubuwa

Structuring halin kaka na articles daukan la'akari da bambancin halin kaka, tare da raba labarin lissafi iya hada dama tattalin arziki abubuwa. Hankula kewayon kunshi wadannan abubuwa na kashe kudi:

1. A shagon halin kaka (P _U), wanda ya samar da da shagon kudin (C _D):

• Kuma raw kayan.
• Fot asali ma'aikata.
• Social zargin a kan albashi.
• Halin kaka na aiki da kuma goyon baya (gyara) kayan aiki.
• Makamashi da kuma makãmashin fasaha dalilai.
• Shiri halin kaka na samar da ci gaba.
• Wajibi dukiya inshora.
• Depreciation.
• Sauran craft halin kaka.

2. Production halin kaka (P _OP), wanda ake kara wa guild. A sakamakon haka, a masana'antu kudin na tallace-tallace (C _PV):

• Asarar da daga aure.
• Sauran janar kudi.

3. Non-samar da halin kaka (P _VI):

• Kashe kudi a kan kwantena, kunshe-kunshe.
• Bayarwa.
• Kimiyya da kuma fasaha aukuwa.
• Training.
• Sauran Non-masana'antu halin kaka.

4. Rarraba halin kaka (P _K).

Domin wadannan kafa articles lissafi kudin. A lissafi dabara zama: _RP = P C _C P + _OP + P + P _{K VP.}

daban na kudin

Bisa hanyoyin da ra'ayoyi halin kaka, gane da dama iri halin kaka.

1. Shop kudin calculates halin kaka bita alaka samar, wato aiki halin kaka, da maganganu ga kudin na rike da kayan aiki, kayan, da kuma samar da makamashi management halin kaka guild.
2. A samar da kudin ne Naira Miliyan Xari da samar da halin kaka na irin wannan, shan la'akari da kudin da nazarinsa da kuma sama halin kaka.
3. Commercial (full) kudin farashin - wani kudin na tallace-tallace na gama kayayyakin, ciki har da duk yiwu halin kaka don cikakken samfurin rayuwa-sake zagayowar na samar da kasuwanci.

Hanyar kirga kudin

Akwai hanyoyin da dama na kudin lissafin kudi da kuma samuwar kudin farashin.

1. Costing da ainihin kudin - tushen aza daidai lissafin kudi na samuwa shaida daga cikin sha'anin kudin.
2. Costing tsara halin kaka - ainihin hanya ga taro serial samarwa da kuma abin da ya bambanta kama maimaita aiki, da kudin farashin da aka kafa a daidai da matsayin da kuma matsayin soma ga sha'anin. A analogue wannan hanya ne waje "misali kudin".
3. Costing shirya kudin - yi amfani don tanadi, dangane da annabta lambobin da aka lasafta daga ainihin data amfani gaibu coefficients, bada shawarwari da kaya, sakamakon gwani kimantawa.

The kudin farashin a cikin dabarbari

A) ayyana kudin kaya sayar domin ta lissafi dabara ne kamar haka:

_RP C = C _PP + P + P _{K VP} - Ya _NP, inda dukkan yawa ne cikin sharuddan darajar:

• Tare da _RP - kudin kaya sayar.
• Tare da _PP - cikakken kudin na samarwa.
• P _VI - Non-masana'antu halin kaka.
• _RK - kasuwanci kudi.
• Game da _NP - Unrealized kayayyakin.

B) Ganin adadin kayayyakin sayar (Ya _RP), za a iya samu a naúrar kudin da abu. Don yin wannan, raba kudin da dukan girma a (Target lambar 1):

Tare _U = C _RP: Oh _RP.

B) zumunta Manuniya (Task № 2) ana amfani da hikimar tantance dalilai:

Kullum m riba _(N-MP), wanda ya nuna dangantakar m da kuma gyarawa halin kaka a shuka, shi da aka lasafta ta da dabara:

_MP = H (P _M / C) '100% inda

• N _M - taimako gefe.
• B - Revenue daga tallace-tallace na dukiya.

A coefficient na kudin kaya sayar (yana nufin aiki halin kaka) ya nuna da rabo daga halin kaka a kudaden shiga da kuma kimanta da dalilai na karu a samun kudin shiga daga sayar da kayayyaki, shi ne a tsare ta da dabara:

_RPC = K _(RP C / B) '100%.

Riba bakin kofa (ko breakeven samarwa) ya nuna a abin da har da samar da halin kaka suna cika, shi da aka lasafta kamar haka:

Tarin fuka = _POST P / (L - R _PER.ED) a cikinsa

• Tarin fuka - karya-ko da aya;
• P _POST - m halin kaka ga dukan samar girma.
• P _PER.ED - m halin kaka da naúrar na fitarwa.
• C - farashin kaya.

Task lambar 1 a cikin definition na naúra kudin samar da kayayyaki

Lissafi da total samar da kudin na mai lita ruwan 'ya'yan itace. Ga lissafi za yi amfani da wadannan bayanai.

1. Direct halin kaka, ths. Rub.:

• abu (tattara) - 2500
• aiki - 70.

2. sama halin kaka na samarwa, ths. Rub. - 2600.

3. ruwan 'ya'yan itace tattara aka yi amfani a lokacin da rahoto lokaci, dubu lita -. 130.

4. The fasaha na samar da ruwan 'ya'yan itace tattara shafi asarar har zuwa 3%, da rabo daga tattara ba wucewa 20% a karshe samfur.

mafita matsawa:

1. Don takaice duk da kudi, mun samu kudin da tallace-tallace, ths. Rub.:

2500 + 70 + 2600 = 5170.

2. Nemo girma na ƙãre ruwan 'ya'yan itace a cikin irin tare da aiwatar da hasarori, dubu lita .:

130,0 - 126.1 = 3%

126.1 * 100% / 20% = 630,5.

3. lissafi da samar da kudin na mai lita ruwan 'ya'yan itace, goga.:

5170 / 630,5 = 8,2.

Task lamba 2 a kan lissafi na breakeven batu, riba ribace-ribace da kuma aiki halin kaka

Wadannan tebur buga data a kan ci gaban riba na mutum Enterprises, ths. Rub. A lokacin da rahoto lokaci, da girma na tallace-tallace amounted zuwa 400 raka'a.

Manuniya	kawai	da naúrar
kudaden shiga	200000	500
m halin kaka	120000	300
m riba	80000	200
gyarawa halin kaka	70000
riba	10000

Ga kowane ƙarin naúrar na dukiya sayar riba gefe zai hankali rufe da gyarawa halin kaka. Idan daya naúrar na samfurin da aka aiwatar, m kudin ajiyar banki na 200 rubles. kuma adadin zuwa 69,8 dubu. Rub. .., da dai sauransu. Domin cikakken rufe da gyarawa halin kaka da kuma isa hutu-ko da aya, da sha'anin dole yi 350 raka'a dangane da wadannan lissafi data: 70000 / (500 - 300).

Don sanin ko aiki halin kaka na yin amfani da cikakken kudin na tallace-tallace, da lissafi dabara ne kamar haka: (120,000 + 70,000) * 100% / 200,000 = 95%.

Kullum riba gefe na 40% na lissafi: 80000 * 100% / 200,000 = 40%. Yana nuna yadda za a canza riba gefe a lokacin da canza kudaden shiga, kamar kudaden shiga girma by 1 ruble zai kai ga wata karuwa a riba na 40 aninai a kan yanayin wannan gyarawa halin kaka.

Ability yin lissafi da kudin na samarwa, ya bambanta da kudaden shiga da kuma kashe kudi ayyukan, don nazarin halin da ake ciki tattalin arziki a kowace lokaci cikin wani giciye-bangaranci data shi ne key ga nasarar da sha'anin.