Kodi chimasiyanitsa ndalama kuchokera phindu? Kodi pali kusiyana pakati pa ndalama za phindu la zizindikiro zawo Kodi

Ochepa a anthu wamba adzatha kuyankha funso za kusiyana ndalama kuchokera phindu. Onse mawu zikutanthauza kubera ndalama ndi kuthekera pakuika m'tsogolo. Ndipo kodi Chiwerengerochi ndi revenues - komanso chinsinsi kwa wowerenga unshod nkhani zachuma. Komabe, khalidwe limeneli ndi zosavuta kukonza, zokwanira basi kumvetsa terminology lapansi.

Kodi zikutanthauzanji mawu akuti "chimaposa"

Tiyeni tione zimene phindu, ndalama ndi ogwira revenues.

Revenue - tsopano analandira ndalama kugulitsa katundu (ntchito ndi ntchito) mu nthawi yeniyeni nthawi. Iwo akhoza kuchita masamu kuti magulu munthu wa malonda kapena ntchito. Pankhaniyi, ndalama kampani mwachindunji amadalira mtengo wagawo ndi malonda buku.

Tiyeni tione chitsanzo. Tiyerekeze kampani bungwe zoyendera zonyamula ndipo amapereka mitundu itatu ya ntchito ndi mapulani amene sadalira mtunda, ndi mtengo: ulendo wopita ku dera - 50 rubles, ulendo pakati pa malo - 100 rubles, ulendo mumzinda - 200 rubles ... Mwezi malipoti anadzazindikira misonkhano 1000, zomwe 500 - mu chigawo, 300 - pakati madera 200 - ulendo dela la mzinda. Mukhoza kuwerengera ndalama iliyonse utumiki.

Total ndalama za TR 95, pa maziko a mawerengedwe a:

50 rubles. * 500 + 100 rubles. * 300 + 200 rubles. * 200 = 25 + 30 TR TR 40 TR TR = 95

Mu zitsanzo zina, kuyambitsa mumve zambiri, onani kusiyana ndalama kuchokera phindu.

Zotsatirazi mlandu njira anatengera mupezeke ndalama analandira kwa malonda, akuti: ndalama ndi accrual. Malinga ndi njira woyamba, ndalama kampani tingafunse pa nthawi imene analandira ndalama, ndicho, m'mene adafika ku nkhani banki kapena ndalama. Komabe, njira imeneyi si chifukwa cha offsets ndipo amafuna prepayments komanso Udindo monga ndalama. Choncho ena makampani kusunga malipoti a ndalama pa maziko accrual, malinga ndi zomwe, ndalama limawonekera pa mapeto a mapangano yobereka ndi kutumiza katundu ndi ndalama amakumana ndi mfundo akhoza siyidafike kuti kutaya kampani.

Kusiyanitsa pakati pa aakulu ndi ndalama ukonde.

Revenue, aakulu ndi khoka

Gross chimaposa - ndi ndalama analandira kugulitsa katundu (ntchito ndi ntchito) pamaso deduction misonkho ntchito kupereka lamulo, amene m'gulu la mtengo. Pa chimaposa lalikulu la ogwira ntchito ndi kuwonjezera mfundo zikuluzikulu za mtengo ndi kuchuluka kwa mankhwala anagulitsa anakhudzidwa ndi determinants zotsatirazi:

• linanena bungwe;
• ndi mankhwala osiyanasiyana;
• khalidwe la katundu;
• pamaso pa misonkhano kugwirizana;
• ntchito zokolola;
• ankafuna msinkhu ndi T. d.

Malinga ndi mfundo imeneyi, tinganene kuti kusiyana ndalama lalikulu kwa phindu lalikulu. Koma kulankhula za izo zina.

Anapeza ukonde analandira pambuyo "kuyeretsedwa" wa ndalama aakulu ochokera VAT ndi ena misonkho, amachotsera, rebates ndi mtengo wa mankhwala zosalongosoka anabwerera ndi makasitomala pambuyo kupeza. mitengo ofanana mopitirira kwa ndalama ndi phindu.

Kodi zikutanthauzanji mawu akuti "Malipiro"

Tsopano ife adzamvetsa kusiyana ndalama kuchokera phindu ndi ndalama.

kampaniyo alandire ndalama osati pa ntchito yaikulu. mabizinezi ndalama kupanga chimaposa cha zinthu zonse, yafupika ndi kuchuluka kwa ndalama zakuthupi koma malipiro. Pakuti mtengo chuma, zomwe mopitirira mu mitengo ya zinthu, monga:

• ndalama ntchito;
• chopereka anthu kuti ndalama zawo owonjezera bajeti;
• zipangizo, mafuta ndi magetsi;
• depreciation;
• zofunika zina.

Kodi pali kusiyana pakati pa ndalama za phindu chiyani? Iwo likukhalira kuti ndalama zikuphatikizapo phindu ndi ndalama ntchito.

Tiyeni tione chitsanzo. Tiyerekeze kuti panthawi pansi review, kanyamulidwe kampani zonyamula anatenga ndalama zotsatirazi:

• Malipilo a ndodo, pamodzi ndi amachotsera - 40 TR
• Mafuta - 20 TR
• amortization - 10 TR
• ndalama zina - 5 TR

Total ndalama kumalo a ntchito , kupatulapo malipiro kuchuluka kwa 35 TR Ndiye revenues kuchita masamu motere: 95 TR - 35 TR TR = 60

Akuthamanga pang'ono patsogolo, tiona kuti phindu 60 TR - 40 TR TR = 20

Popeza seasonality ndi yunifolomu kufunika kwa ntchito chonyamulira cha ntchito imeneyi adzabweretsa mutu wa phindu pachaka 240 TR

Ngati kampani sumabala ndalama chuma, mtengo ndalama chimodzimodzi likufanana kufunika anapeza kuchokera zogulitsa.

ndalama Gross ndi khoka

Ndalama zikusonyeza zimene kufunika kwa nthawi chinawonjezeka likulu la kampani. Zimakhala aakulu. Osati msonkho ndalama aakulu ndi wofanana ndi khoka.

Tikumbukenso kuti ndalama komanso ndalama, nthawi zonse zachuma chizindikiro zabwino, pamene phindu si zabwino pa nkhani ya imfa yopanga zinthu. Izi isiyana zasungidwa limapeza ndalama.

Pambuyo deducting misonkho malipiro ena kuvomerezedwa ndalama zimaonekeratu. Ndiye ogaŵikana zigawo zitatu:

1. ndalama Labor ndi mfundo zokhudza kampani kapena thumba mowa.
2. Lachokera ku ndalama bwino ndalama kapena chuma ndalama.
3. Mtengo wa premiums inshuwalansi kapena ndalama.

Revenue mu microeconomics

Mu microeconomics revenues anawagawa mitundu itatu:

1. ndalama mabuku (okwana ndalama), ndi ndalama kuchokera kugulitsa katundu wina. Iwo masamu ndi kuchulukitsa mtengo wa katundu pa malonda buku. Mu nkhani iyi, ndalama okwana wofanana ndalama malonda.
2. Ndalama pafupifupi (pafupifupi ndalama), womwe ndi ndalama lachokera ku n'kukagulitsa wabwino. Chizindikiro akamagwira kugawa ndalama okwana kuchuluka kwa katundu amagulitsidwa chochuluka.
3. ndalama mmphepete (mmphepete ndalama) limasonyeza kuchuluka kwa increment ndalama lililonse limakhala zina zabwino.

Kenako, ganizirani kusiyana pakati pa ndalama za phindu.

Kodi mawu akuti "phindu"

Phindu - kusiyana pakati ndalama movutikira ndipo anakhumudwitsa chifukwa cha ndalama malonda. Mu mawonekedwe wosalira, mu mtengo wa katundu kale kuika phindu: Price = Mtengo + Malonda.

Iwo likukhalira kuti phindu ndi cholinga chachikulu cha malonda ndi amalonda.

Koma makampani omwe si phindu unakhazikitsidwa kuti kukhazikitsa ntchito chikhalidwe zofunika zokhudza:

• sayansi;
• maphunziro;
• chikondi;
• mfundo;
• chikhalidwe;
• dera chikhalidwe, ndi zina zotero. d.

mabizinezi awa akhoza kukhala ndi ntchito yopindulitsa ngati umalimbana kukwaniritsa cholinga chachikulu cha osapindulitsa lapansi. Za phindu pa onse mwa funso pano.

Ndimasewera mawu a profitability ndipo mabizinezi boma, imene katundu wa ndalama ali amapereka. Izi makampani kanthu amaletsa kuti kopindulitsa, koma ndi tanthauzo, iwo amakhala osachepera kuswa ngakhale. Makamaka chifukwa malipiro mopitirira okha ku bajeti 0 mu zotsatira ndalama. mtawuni amachita ngati kasitomala kwa yothandiza. Ndipo ngati mautumiki amene ali zochitika zazikulu za kumalo a ntchito, phindu akhoza analandira okha ku zina magwero.

Gross phindu ndi khoka

Gross phindu - chiwerengedwa revenues ku ntchito zonse za kumalo a ntchito, yafupika ndi ndalama zokhudzana.

Kodi chimasiyana ndi ukonde ndalama zopeza asanachotse? Ndi chitsanzochi, phindu ukonde - ndi "oyera" ndi mlingo msonkho, amene ali woyang'anira kampani akhoza kugwiritsa ntchito pa nzeru zanu:

• ntchito mwachindunji chitukuko, zinthu zatsopano kapena alipo;
• kulipira thupi la ngongole ndi chidwi pamenepo;
• kulimbikitsa antchito a ogwira ntchito ndi ndalama zina chingatilimbikitse;
• aganyali ndi T. d.

Phindu mu microeconomics

Mu microeconomics mitundu iwiri ya ndalama: ndi zachuma.

Woyamba ukuimira kusiyana pakati pa chimaposa ndi mlandu (i.e. kutchulidwa kalkuliruemymi) mtengo.

Mogwirizana ndi ndalama zachuma, kuphatikizapo ndalama silinatchulidwe kugwirizana ndi zina kusankha zachuma m'mikhalidwe ndalama zochepa, izo ndi phindu zachuma: ndalama opanda ndalama zachuma.

Tiyeni tione chitsanzo. Ngati Senior zonyamula mayendedwe pa nthawi anasankha wazamalonda, osati momwe antchito ndi ndalama kubanki, iye wapanga njira ina ndalama zachuma Mwachitsanzo, ali motere:

• ndalama kubanki kuti wakhala padera mu chitukuko ntchito - 60 TR
• chidwi zosachita pa ndalama anakhala ku banki - 6 TR
• anataya malipiro ntchito chaka - 180 TR

Iwo likukhalira kuti phindu pachaka 240 TR, kuganizira kale, adzakhala kuchepetsedwa ndi kuchuluka kwa ndalama zachuma:

240 TR - (. + TR 180 60t.r. 6t.r +) TR = -6

Izi ntchito kwa wazamalonda si kulipira ngongole kwa chaka. Ngati kampani yowerengera kudzamuthokoza mutu ndi phindu pachaka, wazamalonda adzakhala kuwunika ntchito malonda monga zogwira mtima.

chidule

Kuti adzimvera ndi kuyankha mafunso okhudza kusiyana ndalama kuchokera phindu, kusiyana pakati pa iwo ndi ndalama, kusonyeza mfundo zikuluzikulu za nkhani yolembedwa:

• Revenue ndi ndalama - zonse zabwino chuma zizindikiro. Gayo zingakhale zabwino (yopindulitsa ogwira), zoipa (ogwira opanda pake) ndi ziro (a ogwira ntchito ndi mu mfundo yopuma-ngakhale).
• Ndalama zikuphatikizapo zasungidwa ndi ndalama ntchito za antchito ndi mbali zokhudza mfundo za m'banja.
• Phindu - ndi pafupifupi chithunzi. Mwina kuganizira silinatchulidwe ndalama zachuma. Ndalama ndi Sizotheka kudziwa ndi kulowa mu pepala bwino.
• Koma kusiyana ndalama kuchokera phindu, choncho malamulo kumangako: malonda ntchito kukwaniritsa phindu, pofuna kupeza phindu ogwira ntchito ndalama zambiri ndipo simulandira, ndi mizinda yambiri kungakhale kopindulitsa, koma kumafuna subsidizing yekha kukwaniritsa breakeven. Ndalama akhoza kulandira onse ogwira lapansi.

Choncho, Kuwulura yaing'ono mokoma terminological wa gawo Zimakhala bizinesi adzalola owerenga kukhala savvy kwambiri pa nkhani zachuma.