Ndondomeko ya bajeti: lingaliro, bungwe ndi kukonza

Kafukufuku wa bajeti amagwiritsidwa ntchito m'mabungwe onse ndi mabungwe, omwe sali osiyana, omwe akugwirizana ndi mtundu wa boma. Zili zosiyana ndi ntchito yeniyeni ya ndalama, koma mfundo zoyambirira zikupezeka mmenemo. Zochita zonse, zizindikiro za zolemba ndi zina zomwe zingagwiritsidwe ntchito pazinthu za bungwe zimavomerezedwa ndi akuluakulu akuluakulu ndipo sizimangiriza, koma ndizovomerezeka. Palinso zitsanzo zenizeni, zitsanzo komanso zolemba zofanana zomwe zimathandiza ntchito ya antchito.

Kodi ndondomeko ya bajeti ndi chiyani?

Kuwerengera kwakukulu kumeneku ndi dongosolo lodziwika bwino lomwe zinthu zonse za kayendetsedwe ka bungwe zimasonkhanitsidwa ndikukonzedwanso ndi akatswiri. Amadziwika ndi kukhalapo kwa maumboni ambiri komanso malemba omwewo omwe amasonyeza momwe zochita zina ziyenera kukhalira muzosiyana. Izi zimathandiza kwambiri ntchito, chifukwa zomwe zimaperekedwa ndi malangizo pa kafukufuku wa bajeti zimakuthandizani kuti muyambe kugwira ntchito ndikukwaniritsa bwino zofunikira zonse popanda kusokonezedwa ndi mtundu uliwonse wazinthu zomwe zilipo m'kabuku lakale.

Ntchito zachuma

Pali mndandanda wina wa ntchito zazikulu zomwe zimayambira ma accounting. Chiwerengero cha zinthu zoterezi ndi zazikulu kwambiri, koma ngati tifupikitsa ndikuwunika mwachidule vuto ili, tikhoza kusiyanitsa ena mwa iwo.

Choncho, kafukufuku wamtundu uwu ndi wofunikira kuti apeze zosadziwika, malo osungira omwe angalole kuti boma lichite bwino kwambiri. Kuonjezerapo, mawerengedwe a bajeti amakupatsani mwayi wolamulira zonse zomwe zilipo komanso kupezeka kwa ndalama zilizonse, komanso katundu wosiyanasiyana. Ngati atha kusamalidwa bwino, imaperekanso mpata wozindikira ndi kuchitapo kanthu nthawi yothetsera kusayenerera kosayenera komanso kawirikawiri kumvetsetsa kuti, ndi ndalama zingati komanso momwe ndalamazo zinagwiritsidwira ntchito. Kuwerengera za mtundu umenewu, mwa zina, kumasonyeza zotsatira za ntchito za bungwe linalake. Izi ndizopindulitsa kapena zopindulitsa.

Palibe gawo laling'ono lomwe limasewera ndi chiwerengero cha chiwerengero ndi malipoti, zomwe zimasonkhanitsidwa pamodzi ndi chithandizo cha nkhaniyi. Zili zofunika kuti adziŵe zambiri, kufufuza kwake, kupereka chidwi kwa anthu okondweretsedwa, motero, kuti apange malangizo atsopano ndi zolembedwa, komanso kuti kusintha kwazomwe ndalama zikugwirizane ndi zomwe zikuchitika panopa ndikukhala ogwira ntchito pa nthawi inayake.

Zolemba zachizoloŵezi

Malamulo onse ofunika akufotokozedwa mwatsatanetsatane Malamulo No. 148n, omwe samaphatikizapo ndondomeko zenizeni za momwe angachitire pazinthu zina, komanso zomwe chilango chingapangidwe ngati zosagwiritsidwa ntchito sizinagwiritsidwe ntchito. Tiyenera kukumbukira kuti mu bukhuli muli zowonjezera zokhazokha, zomwe zimaphatikizapo magawo onse a ntchito ndi ntchito za bungwe, koma zingakhale zosakwanira.

Kuonjezerapo, pakadalibe kuchuluka kwa mitundu yonse ya kusintha, zowonjezera ndi zinthu zina zofanana zomwe zimakhudza ntchito ya malonda ndipo nthawi zina zimasintha kwambiri machitidwe ovomerezedwa kale. Mwachidziwitso, mutu wa bungwe ndi anthu ena omwe ali ndi ulamuliro winawake mu bungwe la munthu aliyense akuyenera kubweretsa zolemba zonsezo kwa antchito molingana ndi nthawi yoyenera.

Mwachizoloŵezi, wogwira ntchitoyo akulimbikitsidwa kuyang'anitsitsa zochitika payekha ndipo, monga momwe chidziwitso chatsopano chikulandiridwira, chifotokozereni ndi oyang'anira, kuti tipeŵe mavuto omwe angakhalepo m'tsogolomu. Koma izi sizinthu zonse, kuphatikizapo zolembedwa zonsezi, ziyenera kuchitidwa pazowerengera zoyenera ndi zochitika zake zonse. Malinga ndi nkhani ya bajeti ngakhale kuti amasiyanasiyana ndi akale, koma amagwira nawo ntchito mofananamo amapangidwa mofanana momwe akuyesera kumvetsetsa zonsezi koma zovuta.

Zofunikira

Malangizo pa kafukufuku wa bajeti, komanso zolemba zina zofanana, zimawonetsa zofunikira zina za kayendedwe kawo. Amakhazikitsa malamulo, ndipo kuphwanya malamulowa akhoza kutsatiridwa ndi zilango zolimba.

1. Choncho, zochita zilizonse ziyenera kuchitidwa pa nthawi.
2. Mfundo zowonetsera malipoti ziyenera kulumikizana ndi dziko lenileni, ndipo malipoti enieni ayenera kupanga, kuyambira tsiku loyamba la kukhalapo kwa bungwe.
3. Chosavuta komanso chodziwika bwino ndizofunikira kuti muzisunga ndalama zokhazokha.

Inde, nthawi zina, mbali zina za ntchitoyo zikhoza kuwonjezeredwa, koma pali zambiri zomwe zimadalira momwe bungwe limagwirira ntchito, zomwe zimachita, zomwe zilipo, ndi zina zotero. Pa chinthu chilichonse chomwecho, fufuzani zowonjezereka ziyenera kuchitidwa kuti pakhale zikhalidwe ndi zofunikira zimene sizingagwiritsidwe ntchito pokhapokha kuntchito ya bungwe.

Udindo

Zomwe zimakhazikitsidwa zimayikidwa mwachindunji kwa mutu ndi mkulu wa makampani. Ndi omwe akuyenera kuyang'anitsitsa ntchito yomwe ikuchitika, kuwongolera ndi kulembetsa ndalama za bajeti. Ndi okhawo omwe ali ndi udindo pa chirichonse molingana ndi lamulo, ndipo pokhapokha, ngati kuli kofunikira, amatha kulanga popanda njira zopezeka ndi zokwanira za antchito awo.

Awa ndi njira yowonjezereka, popeza amadziwa (kapena ayenera kudziwa) zinthu zonse zomwe munthu wamba amene amachita ntchito sizingowonjezera ntchito yonse. Pa nthawi yomweyi, wolemba mabuku wamkuluyo ali ndi mwayi wofuna kuti otsogolera achite zofunikira, cholinga chake chikhale choyenera komanso zoyenera kuwerengera mu bungwe la ndalama. Chinthuchi chimatanthawuza zofunikira pa kukonza malo ogwira ntchito, zipangizo zawo zamakono, kukonzekera antchito ogwira ntchito ndi zina zotero.

Komanso, otsogolera angafunikire kugawa ndalama zoyenera, kukwaniritsa zofunikira za ogwira ntchito, ngati akuwona kuti ndi oyenerera kusamalidwa ndi kulepheretsa kuti bungwe liwonongeke. Mwachitsanzo, madzi ozizira sangathe kutanthauza zipangizo zovomerezeka, koma popanda kompyutala yoipa kwambiri kuwerengera kapena kuchita ntchito zina zomwe zimakhala zovuta zimakhala zosatheka. Chotsatira chake, mufunikira zosamalidwe zoyenera, kulankhulana kudzera mu mgwirizano wa makina komanso ngakhale munthu yemwe adzayang'anira chitetezo cha zonsezi.

Kukonza

Kuti bungwe lizigwira bwino ntchito momwemo, ntchito zonsezi zinkachitika molondola komanso panthawi yake, ndipo ma akauntiwa amatsatira zofunikira, ogwira ntchito mokwanira, omwe ali ndi ntchito zowonongeka, amafunika. Izi zimathandiza kuti pulogalamuyi iwonongeke m'magulu ndikukupatsani mpata wogwira ntchito mwakhama komanso mwakhama m'munda mwanu ngakhale kuti simudziwa zambiri, chifukwa munthu wodziwa bwino amafuna ndalama zambiri, zomwe bungwe lingagwirizane nalo.

Kuwerengera ndalama m'mabungwe azachuma kumatanthauza kupezeka kwa osungira ndalama, otsogolera otsogolera (kapena ogwira ntchito omwe angagwirizane ntchito zonse). Kuonjezerapo, pakhoza kukhala omaloweza (nthawi zambiri amodzi, koma nthawi zina zambiri) ndipo, ndithudi, wolemba nkhani wamkulu. Poganizira zimenezi, mkulu amayang'anira mbali zazikulu za ntchito ndi makhalidwe. Mwachindunji, akuyang'aniridwa ndi kutumizidwa ndi azidindo, ndipo ntchito yonse ikuchitidwa mwachindunji ndi antchito wamba.

Zolemba

Pali mitundu yoposa 40 ya zolemba zoyambirira zomwe zimayenera kugwiritsidwa ntchito ku bungwe la anthu kuti kayendetsedwe ka kayendetsedwe kake kagwirizane kwambiri ndi zofunikira za malamulo. Pafupifupi onsewa ali ogawidwa m'magulu awiri, mofanana ndi chiwerengero cha zilembo izi, zomwe zimakhala za makampani a mtundu uliwonse wa umwini, ndipo gawo lachiwiri likudandaula mabungwe okhazikika a bajeti.

Pachifukwachi, mawerengedwe a bajeti ali ndi magawo awo a zikalata zoyambirira m'magulu atatu akuluakulu. Zonsezi ndizofunikira kuntchito yapamwamba kwambiri ya malonda ndikuloleza kugwira ntchito zonse zochitika.

Choncho, perekani pafupifupi ofanana mu chiwerengero cha ma templates, oyenerera kuwerengera ndi kuwerengera malipiro, kuchita ntchito iliyonse ndi zolembera ndalama, komanso kulamulira ntchito ndi katundu wowoneka. Gulu laling'ono kwambiri la zikalata ndilo limene silinalowe muzinthu zonse ndikuyika mbali zina zenizeni za ntchito, osati zonse zomwe zilipo muzinthu.

Kusintha

Monga momwe ziwerengero zowonongeka, mitundu yonse ya machitidwe ogwiritsira ntchito yogwiritsidwa ntchito mwakhama imagwiritsidwa ntchito mwakhama, yomwe imathandiza kwambiri ntchito ya antchito, komanso kupereka deta yolondola komanso yodalirika malinga ndi ziwerengero zolembedwera.

Zomwe zilipo pulogalamuyi zakhala zikufufuzidwa kale ndikuvomerezedwa ndi ogwira ntchito onse omwe akuyenera kugwira ntchito ndi ndalama zowonetsera ndalama, msonkho kapena ndalama zogwirira ntchito. Nthawi yomweyo amapereka zidziwitso zonse, osakakamiza wophunzira kuti aphunzire kugwira nawo ntchito kwa nthawi yaitali, chizindikiro pa nthawi yomaliza yopereka malipoti, ndi zina zotero. Akatswiri ambiri amakono amaganiza mozama ntchito ya bungwe popanda zithandizo zoterezi.

Kuwerengera

Madera onse a ntchito za kampaniyo ndi ofanana kwambiri ndi malipoti. Ichi ndi chimodzi mwa maziko omwe ali ovomerezeka kwa aliyense ndipo amakulolani kuti muwonjezere deta yokwanira yofufuza, kuyang'anira ndi kutsimikizira. Pali mauthenga angapo oyambirira mu mabungwe a bajeti omwe ayenera kukonzedwa mwanthawi yake ndikuperekedwa kwa akuluakulu apamwamba:

• Lipoti la kuphedwa kwa bajeti ;
• Pa zotsatira za ntchito;
• Pa kutaya kwa ndalama.

Monga mukuonera, onse amalola matupi otsogolera kuti awonetse tsatanetsatane wa momwe bungwe likuyendera, zomwe zilipo, mavuto omwe alipo, kutsogolera chitukuko, ndi zina zotero. Kawirikawiri mapepala onsewa ali ndi ndondomeko yofotokozera, yomwe imatanthauzira zina zomwe sizikudziwika mwakamodzi.

Kuphatikiza apo, mapepala owonetserako ndi zolemba zina zomwe zidzafunike ndi akuluakulu otsogolera amaperekedwa ngati kuli kofunikira kufotokozera mfundo zina, ziwerengero kapena zinthu zina za malonda.

Kusiyanasiyana kwa ndalama zowonongeka

Ndalama za bajeti zimakhala zofanana ndi zomwe zimachitika, zomwe zimagwiritsidwa ntchito pa makampani apadera, m'mafakitale ndi mabungwe. Kusiyanitsa kwakukulu kuli m'zinthu zooneka ngati zing'onozing'ono ngati tchati cha nkhani komanso m'zochitika za machitidwe ena. Koma kwenikweni, ngati mufufuza zonsezi mwatsatanetsatane ndi tsatanetsatane, zikutanthauza kuti izi ndizofunikira ndipo zimakhudza dongosolo lonse la ntchito ya bungwe.

Zina makamaka za nkhaniyi zikhoza kunenedwa pokha poyerekeza mabungwe awiri osiyana a mtundu womwewo, umodzi wa iwo udzakhala wapadera, ndi enawo. Malamulo otsogolera, monga ena aliwonse, mu kampani yachinsinsi, adzakhala ndi zosavuta komanso zomveka bwino, ndipo ngati zili ndi malamulo ambiri amkati, ndi zovuta komanso zosokoneza. Inde, ndipo nthawi zina, mukuphatikiza malamulo omwe alipo.

Zotsatira

Kawirikawiri, ngati tifotokozera zonsezi, ndondomeko ya kayendetsedwe ka bajeti imakhala yovuta poyambirira kumvetsetsa, mosiyana ndi kachitidwe kawo kawirikawiri, koma mophweka kwambiri m'tsogolomu.

Ntchito yayikulu yofufuza bwinobwino vutoli iyenera kukhala yofufuza zonse zomwe zimapangidwira malamulo, zomwe mwina zingathe kugwirizana ndi vutoli. Pambuyo pake, zidzakhala zosavuta komanso zomveka bwino kugwira ntchito, ngakhale kulingalira kusintha kosatha ndi kusintha. Chotsatira chake, ntchito yofanana yomwe imakhala yowonjezereka ikusonyeza kuti antchito sadzakumbukira zokhazokha za malamulo, komanso zilakolako za abwana, powalumikizana ndi malamulo ndi malamulo.