Iindleko zokuzonwabisa

Xa eliqhelekileyo kwemibutho zoshishino iindleko ukumelwa elungiselelwe namatheko zaseburhulumenteni, abameli inkonzo akhoyo kwi-thethwano ekufakelweni kunye nokugcinwa nentsebenziswano phakathi kwamashishini. Bayibiza kwindlela iindleko zokuvelisa kunye nozalisekiso. Kungenxa yoko le nto xa kubalwa i irhafu yengeniso, bayicingela neendleko ngqo lweshishini.

Iindleko Imibono zibandakanya iindleko:

- thethwano, namatheko esemthethweni (sasemini, edla, kunye neminye imisebenzi efana) kubantu abathile namagosa kwamashishini werhafu inxaxheba ezingxoxweni;

- iinkonzo zokutya thethwano kunye neentlanganiso ezisesikweni;

- isibonelelo kwamagosa zonikezelo zothutho ukuya kwindawo, iindwendwe;

- intlawulo kuqashwe abo ezingaqukwanga kwi werhafu-lweshishini karhulumente, kodwa ke abonakalise inguqulelo.

Hospitality ukuze ziquka indleko zolonwabo, ukuzonwabisa, umbutho, unyango kunye nokuthintela izifo, ukutyelela iziganeko yenkcubeko. Ezi engamelanga ithathwe njenge eqhelekileyo kunye nezidlo zokutyela, iindleko ehotele, iindleko amatikiti, visa, imigubho nangeeholide. Ezi ndleko musa ukunciphisa isiseko serhafu.

Iindleko mali yomelo ziquka ezinye iindleko ngokupheleleyo. Kuba accounting rhafu zibalelwa kuba ngaphakathi imilinganiselo echazwe. Imali ogcweleyo kubandakanywa nezinye iindleko kumda we-4% yeendleko zabasebenzi lweshishini. Iindleko ezinjalo ziquka yepeyiroli ngenxa irhafu umvuzo kunye kwemivuzo, izibonelelo, ezonwabisayo, iibhonasi, iindleko kubasebenzi phantsi kwezivumelwano olu thethelelwano. Egqithayo ezi ndleko zingaphezulu norm ayifakwanga kwezinye iindleko.

Management accounting Iindleko ukumelwa wenziwa kuxhomekeka injongo ebezabelwe zenzelwe. Bona ziyacinywa kwempahla ezithile lweshishini:

- iindleko zokuvelisa;

- iindleko nokwabiwa zorhwebo;

- mali eyinkunzi;

- ezinye iindleko ezivelayo kule iziphumo zemali, isamkele okanye ayifumaneki ngeenjongo irhafu;

- imithombo mali ekujoliswe;

- akhawunti, oluthathela ingqalelo amaxabiso akhawunti (umzekelo, ezo ezinxulumene kunye nokuthengwa izibambiso).

iindleko Capital, yimizekeko enxulumene kwigumbi izixhobo kwiintlanganiso zoshishino, iindleko zokuzonwabisa akukho sezandleni.

Ukwenza iindleko ezinjalo kufuneka kwenziwe umyalelo okanye umyalelo yomlawuli, apho zonke bokuqonda loyilo uya zicaciswe. Ikhowudi Tax iimfuno ezithile yokubhalisa amaxwebhu zaseprayimari aliqulathanga. Le nkampani umisela inkqubo inkcitho mali ummeli, amaxwebhu kunye nokulawulwa kuyo. Hospitality, ezithunyelwe leyo yenziwa phezu amaxwebhu zamabanga eziqulathe ulwazi indawo, umhla siganeko, uluhlu ngabameli, injongo ethile yeendleko, umphumo thethwano kufuneka kwenziwe ngaphandle amaxwebhu ezithile. Kufuneka ziquka: umyalelo kwi ekuphunyezweni ezinjalo iindleko, iindleko eziqikelelweyo, ingxelo (report) malunga nokuphunyezwa kwawo, amaxwebhu zaseprayimari, olubalelwa isiqinisekiso ekubaleni eqhelekileyo ubuninzi.

Hospitality eboniswe kwi-akhawunti debit 44 "iindleko Ukuthengisa", 20 "imveliso zaseprayimari" 26 "iindleko jikelele", kakuhle kwi-mboleko - VI «Ukubala i-akhawunti" icandelo nee-akhawunti: 50 "kwedesika Cash" 19 "VAT" 51 "akhawunti zokuhlala", 71 "iindawo kunye nabantu ingxelo".