Inventory kwi-pharmacy: inkqubo, amaxwebhu, ukwakhiwa kwekhomishini yolwazi

Inventory iyitsheksi yokufumaneka kwesitokethi kumhla othile ngokuthelekisa idatha yangempela kunye nolwazi lokulinganisela. Le yindlela ebalulekileyo yokulawula ixabiso lepropati. Iinkcukacha ezithe nkcukacha ngokubanzi malunga nendlela i-inventory eyenziwe ngayo kwaye ibhaliswe kwi-pharmacy, funda.

Mthetho

La maxwebhu alandelayo alandelayo alawula inkqubo yokwenza i-inventory kwi-pharmacy:

• Umyalelo weSebe lezeMali no -49 "Imiyalelo yokwenza i-inventory";
• I sahluko. 25 yeKhowudi yeRhafu yeRussia Federation;
• Inombolo ye-FZ 129 "Kwi-BU";
• Amaphepha okulawula olawulo likarhulumente abasebenzisa ulawulo lwangaphakathi ;
• Imiyalelo yolawulo lwenhlangano.

Isikhathi

Inventory inceda ukulandelela ukuhamba kwemali kwaye iqinisekise inani lepropati. Umthetho awucacisi ngokucacileyo iimeko kunye nokuphindaphinda koxolelaniso. Ezi nkcukacha kufuneka zirekhodwe kumgaqo-nkqubo we-accounting. Inani lokuhlolwa konyaka, imini yabo, uluhlu lweefa likwaziswa ngokulawulwa kwenkampani.

Kwi-Federal Law No. 129, kukho iimeko apho i-inventory kwi-pharmacy iqhutyelwa khona:

• Xa udlulisela ixabiso, uqeshe okanye uthengise;
• Ngonyaka ngaphambi kokunika ingxelo;
• Utshintsho lwabantu abathwala uxanduva lomthwalo;
• Xa utyhila iinkcukacha zobusela bepropati;
• Xa kwenzeka inhlekelele yendalo okanye ingxamiseko;
• Xa kulungiswa kwakhona okanye ukucoca umbutho, njl.

Ukulungiselela

Ngaphambi kokuqala isheke kufuneka uzenze ikhomishini. Ngokuqhelekileyo kubandakanya umququzeleli, ummeli wolawulo kunye nengcali eyazi kakuhle ukuphathwa kwamatyala. Kwakhona, umntu ophathekayo ochaphazelekayo ubandakanyeka ukuze athole indawo "eqinisweni". Ukwakhiwa kwekhomishoni, imiqathango yokuqinisekisa ivunyiwe yintloko yentsebenziswano ngohlobo olukhethekileyo.

Emva kokuba isayinwe, ikhomishini iqalisa imisebenzi yokulungiselela. Okokuqala, ukugcinwa kwee-pharmacy kuhlolwe ukuba kubone ukuba kukho i-alamu yomlilo, iimeko zokugcina ze-MPZ (ukufumaneka kweendawo zokukhusela, izitya ezikhethekileyo). Indawo yokugcina iM MW kufuneka ixhotywe ngezixhobo zokulinganisa. Ngaphandle kokuthunyelwa kwempahla evela kwintsimi yombutho kufuneka ihlolwe. Amangenelo aze aphume ekamelweni apho iMAG igcinwa khona. Ikhomishina iphinda ihlole ukuba ngaba umsebenzi kunye nekhontrakthi yeemfanelo zigqityiwe nomgcini-sitolo .

Inventory kwi-pharmacy

Ngaphambi kokubala izilinganiso zangempela, yonke i -oda engenayo nephumayo ye-oda, ii-invoyisi ezivela kubaboneleli, zichanekile. Emva kokuba le khomishoni ikhishwe uluhlu lwempahla. Olu uluhlu lwamaxabiso athobileyo, olwenziwe nge-alfabhethi. Iluhlu zonke ii-MWs ezikhoyo, ubungakanani bazo kunye nomgangatho. Ngokwale nkcukacha, ubukho be-MW buhlolwe. Ipropati engekho kwoluhlu lubhekisele kwi-surplus. Umyalelo wokufumanisa kunye nokuphendula kwabo kuya kuchazwa ngcaciso engakumbi kamva.

Inventory kwi-pharmacy inokwenziwa ngenye yeendlela: ngokulinganisela, ukusebenzisa izixhobo, ngokugcwalisa ngesandla uluhlu.

Kwimeko yokuqala, iimpahla zangempela zihlolwe ngexabiso elibhalwe kwisiqinisekiso. Zonke izichaso ezichongiweyo zirekhodwe kwaye zilungiswe kwi-inventory. Le ndlela yokuxolelana ithatha ixesha elide kakhulu. Ekuhambeni komsebenzi wemihla ngemihla, ngakumbi ukuba i-pharmacy ine-traffic high, amathuba okubeka isiza kwibhokisi engafanelekanga okanye ukuyishiya ecaleni kwirejista yemali iyanda. Xa ufumana le mveliso, ezinye zeziyobisi zingenziwa izidakamizwa ezithandwayo. Phinda uqaphele lonke iqela ekukhangekeni kwesimo esingekhoyo kunzima kakhulu. Ngako oko, ngexesha lokuhlola oko, kukho ukusilela, okwenene kungenjalo. Kubalulekile ukuqokelela kwakhona ikhomishini nokuqhuba ukuxolelana.

Indlela elula kukuba kwenziwe i-pharmacy isebenzisa izixhobo ezihlola izinto kwiindawo zazo zokugcina, idlulisela idatha kwi-terminal ukuya kwikhompyutheni kwaye yenze ngokuzenzekelayo iifayili zesaziso. Ulwazi olufunyenweyo luhlolwe ngedatha yolawulo. Konke ukungqinelani kusekwe kwi-inventory.

Indlela efanayo yokucwangciswa kwedatha ibandakanya indlela yesithathu. Ukwahlukana kukuba abasebenzi kufuneka bazise zonke iimpahla ngokwabo kwi-scanner kwaye bawuqhube. Le nkqubo ithatha ixesha elide. Kodwa kukho indlela yokuhleleka kwexesha.

Ikhomishini kufuneka ihlukaniswe ngamaqela abantu ababini. Ukuqhuba ukuqinisekiswa kufuneka kuvela kwiziphelo ezahlukeneyo zekhemisti, ukuhambela komnye nomnye. Umntu oyedwa uya kuba "ukunika" ("ukubala") kunye nezinye - "ukukhangela" ("ukubhala"). Iyokuqala ivula ibhokisi ize idlulisele onke amalungiselelo kumlingane, owahlola kwaye uwabeke kwibhokisi ehlukile. Emva kokuba i-inventor yekweliti enye okanye ishedyuli igqityiwe, kufuneka ubeke ibhokisi lamayeza kuyo kwaye uye kwireferensi elandelayo. Emva kokugqiba uvavanyo, vele ubeke iziyobisi ngendlela efanelekileyo. Ngale ndlela yokwenza i-inventory iza kuthathwa ingqalelo zonke izinto ezingekho kwindawo yazo. Ikhompyutha ngokwayo iya kubala inani labo ize inike umphumo wokugqibela.

Iziphumo ezenzayo

Emva kokugqitywa kokuhlolwa, isenzo somsebenzi senziwa. Ibonisa ukunqongophala okukhethiweyo kunye nokulinganiswa kwakhona. Ingxelo yenkampani ephakathi isekwa ngokwahlukileyo. Ityikitywe ngusihlalo wekhomishini yolwazi kunye nabo bonke abathathi-nxaxheba kuphicotho-zincwadi.

Ukunika ingxelo kwizinto ezigqithisiweyo

Ngamanye amaxesha iziphumo zohlolo zibonakalisa ipropathi engabonakali kwiphepha le-balance sheet. Kule meko, ikhomishini idinga ukuseka izizathu zokuvela kwayo. Kwinqanaba elongezelelweyo le-sheet lifunyenwe kwixabiso lemarike njengosuku lokuqinisekisa ngetambo DT10 KT91. Ngokusetyenziswa okunye, ezi zigqithisi zibonwa njengeendleko ezivela kwimisebenzi eqhelekileyo. Ku-NU ixabiso lawo libhekisela kwimali engenayo yokusebenza. Kwimeko yokusetyenziswa okunye, kubhalwe phantsi njengeendleko xa kubalwa irhafu yerhafu.

Ukuba ulawulo lugqibe ukuthengisa ii-MZP ezichongiweyo, ngoko-ke ukuphendula kweendleko zezo zinto kuza kwenzeka kwindlela eyahlukileyo. Imbuyekezo evela ekuthengisweni kweentengiso ezichongiweyo kufuneka iyancitshiswe ngexabiso lokuthengwa kwazo. Ingcaciso enjalo kwi-surplus ayikho. Iindlela zokubala azimiselwe ngokomthetho. Ngako oko, ingeniso evela kuthengiswa kwemveliso enjalo ayixhomekeke kuhlengahlengiso, kuba indleko yokuyifaka kwi-inventory ayizange ithathelwe ingqalelo.

Imithetho yokuthenga

Ukuxolelana kwezilinganiso kwi-pharmacy eyahlukileyo kwi-inventory. Ikhomishini inokuqhuba kuphela ukuhlaziywa ngokupheleleyo. Ukungabikho kwelungu elinye lamalungu angasebenza njengesizathu sokuphikisana neziphumo. Ngethuba le-inventory kuyimfuneko ukuhlawula ingqalelo kwixesha elinjalo:

• Ulungiso oluphantsi koqingqo lubalwa ngohlobo, ukupakisha, igama, ifom kunye neelayi. Kwisenzo sokubala, bangena kumaqela.
• Umthwalo wokuba utyalo lweemali uhlala kunye nomphathi wendawo yokugcina impahla, ukuba ikhomishini ingabonisa ukuba ityala lakhe. Umqeshwa kufuneka akhokhe intlawulo kwisixa samaxesha angama-100 umonakalo owenziwe kumbutho wezomthetho.
• Xa kulungiswa iimali ezinetyhefu, ifom yeefriji ehlukeneyo ilungiselelwe. Ukuba ukuphambuka kufumaneka ngaphezu kweemimiselo ezivunyiweyo, umphathi kufuneka azise inhlangano ephakamileyo ephezulu malunga nale ntsuku ezintathu.

Ukunika ingxelo ngokunqongophala kwi-BU

Izibalo zokunqongophala azikwazi ukugqitywa zii-surplus. Ziyabhalwa kwiimimiselo ezisetyenzisiweyo kwiimyalelo zentloko. Imimiselo yokubhalwa kwilungiselelo lombane ayifakiwe.

Ukulahlekelwa kwemvelo ayinakubizwa ngokuba yilahleko yeziyobisi:

• Kugcinwa, ukuthutha, malunga nokuphulwa kweemeko kunye nemithetho yolawulo lobugcisa;
• Xa ukulungisa okanye ukuthutha izixhobo;
• Kwizinto zokugcina impahla, ukungaphumeleli, imeko zexinzelelo;
• Ilahleko zeteknoloji.

Kwi-BU, ukunqongophala kubhekiselele kwiindleko zokusasazwa kwaye kuboniswa ngokuthumela:

ДТ94 КТ10 - irekhodi lenziwe ngesiseko somsebenzi wokubala;

Д20 (44) КТ94 - irekhodi lenziwe ngesiseko sosizo lokubala.

Kwi-NU, ilahleko kwimida yexabiso lokulahlekelwa libhekisela kwiindleko zenyama. Iimiselo zichazwe kulo Mthetho weSebe lezeMpilo: I-1689 (2007), No. 375 (1996), No. 284 (2001), No. 2 (2007).

Ukuba i-GORZDRAV i-pharmacy ibonisa ukusilela ngokwemimiselo, iindleko zeendleko zibhalwa kubantu abanetyala ngezo zikhundla:

• ДТ94 КТ10 - ngesiseko sephepha lokubala.
• Д73.2 КТ94 - ngesiseko somyalelo wekhanda.

I-Code Code yabasebenzi inikezela uxanduva lomqeshwa ukubuyisela umonakalo ngqo kumqeshi. Oku kubhekisela ekunciphiseni ngokwenene kwipropati okanye ukungonakaliswa kwimeko yayo, kunye nesidingo somqeshi ukuqonda iindleko zokubuyiselwa kwempahla. Abantu abachasene nezinto kufuneka bahlawule umonakalo opheleleyo. Ukuba umqeshwa uyavuma ngokuzithandela ukuhlawula umonakalo, inani lalo lidlula umyinge we-average income, ke oko kuqhutyelwa phambili kwintendelezo.

Ukuba ngaba abenzi bobubi bengasungulwa okanye inkundla yenqabe ukuqokelela, ilahleko zibhalwa kwimiphumo yemali: ДТ91 КТ94.

Ukunika ingxelo ngokunqongophala kwi-NUs

Kwi-NU ilahleko ezinjalo zibhalwe kwiindleko ezingezizo zokusebenza. Inyaniso yokungabikho kwabantu abanetyala kufuneka ibhalwe ngumbhali ogunyazisiweyo. Imiba malunga nokubiwa kwezinto ezixabisekileyo kwiifasimisi kufuneka ziqwalaselwe ngamagunya karhulumente. Ukuba abaphangi abafunyanwa, uphando lokuqala luyeka. Ngaloo nto, ikhomishoni ichaza isisombululo, ikopi yithunyelwa kumtshutshisi. Ikopi yolu xwebhu nje iqinisekisa ubungqina bokuba kungekho mntu unetyala.

Ipropati, ukunqongophala kwayo okwakuboniswe ngexesha lokugcina impahla, yayingasetyenziselwa ukuthengiswa kwe-VAT. Ukuba ngaba abenzi bobubi bangabonakali, imali yerhafu iya kuhlaziywa.

Inventory kwi-ekhemisi: amaxwebhu

Umthetho awubhalisi iifom ezicacileyo zeefom zokucwangcisa iziphumo zophicotho. Ngoko ke, isebe lempilo, i-pharmacy inokuphuhlisa uhlobo lwalo msebenzi, ebonisa kuzo zonke iimfuno eziyimfuneko. Ungasebenzisa iifom ezenziwe ngokulungelelweyo zeifom zeGoskomstat (umzekelo, i-INV-3) njengesiseko kwaye uncedise ngeendawo eziyimfuneko.

Kuloluhlu, onke amalungu ekhomishini, indawo yophicotho-zincwadi, ulwazi malunga neeyunithi zokulinganisa, ukufumaneka kwangoku kwezinto kunye nedata ye-balance sheet kuboniswe.

Iziphumo ze-inventory (ukusweleka kunye neentlupheko ngokwemigangatho nemali) zibonakaliswa kwisenzo ngokuthelekisa ukufumaneka kwamachiza kunye ne-data-accounting. Amachiza anokuphila kwirefri ephelelwe yisikhathi kufuneka afakwe kwi-inventory ehlukeneyo. Ngoko kuya kuba lula ukubhala. Cinga nje ezi zi yobisi kwisenzo sokubala esingaqhelekanga.

Ukubhalwa kwezidakamizwa ezidlulileyo

Inkqubo yokuqulunqwa kwe-shelf yobomi beziyobisi iyimfuneko kuzo zonke iinkampani zeshishini leyeza. Umhla wokuphelelwa yisikhathi uthetha ixesha apho isilwanyana kufuneka sikwanelise ngokupheleleyo iimfuno ze-pharmacopeia kunye neenkcukacha ezinikezelweyo. Iziyobisi ezidlulileyo kufuneka zihoxiswe ekuthengiseni kwaye zibhalwa. Kule njongo, unokuhlakulela ifom yakho ifom okanye usebenzise ifomu elimiselweyo: TORG-15, TORG-16.

Umbhalo oqhelekileyo, obeka imithetho yokutshatyalaliswa kweziyobisi, ayikho. Kulo msebenzi, ungabhekisela kumyalelo weSebe lezeMpilo uN 382. Uchaza umsebenzi womnini-mali, onokukhohlisa kunye neengxowa-mali zokubhubhisa. Inkqubo ngokwayo ilawulwa ngu-rhu lumente ka-674. Ezi ziyobisi zihanjiswe phantsi kwekhontrakthi enombutho okhethekileyo onesiqinisekiso sokungathathi inkunkuma yeeklasi I-IV.

Imali yentlawulo

Inkqubo yokubhalwa kwemithi yexesha elingapheliyo ngokuqhelekileyo ayiphakamisi imibuzo. Ininzi kubo bonke abasebenzi beSebe elibhaliweyo banomdla kwindlela yokubhala iindleko ezenziweyo.

UMphathiswa wezeMali kwiNombolo ye-03-03-06 / 1/24154 icacise ukuba indleko yomkhiqizo ongadluliyo kunye neendleko zokulahlwa kwayo ingabanjelwa kwiindleko (I-Article 264 yeNkcazo yeRhafu), ngaphandle kokuba ezi zilandelayo zibhalwe. Kule ngongoma, kufuneka uhlawule ingqalelo.

Xa igumbi lokugcina ikhemisi liqulunqwe, i-invoyisi ye-TORG-15 isetyenziswa rhoqo. Nangona kunjalo, alubonisi ulwazi malunga nemeko yesiphene. Ngoko ke, ukuqinisekisa iindleko zokulahlwa kwamachiza, kufuneka uhlinzeke ngamaxwebhu anjalo:

• Isenzo somqulu we-inventory;
• Isigqibo somnini wezilwanyana ukuba abambe kwaye asitshabalalise;
• Ikhontrakthi eneenkampani yolawulo lwenkunkuma, ikopi yelayisenisi yayo;
• Uxwebhu oluqinisekisa ukuhanjiswa kweziyobisi;
• Umthetho wokubuyiswa kwakhona.

Amaxwebhu anjalo kufuneka adibanise ulwazi olunjalo:

• Indawo yokutshatyalaliswa kwemali;
• Igama lamalungiselelo, ifom yabo, umyinge, uchungechunge, isunithi yokulinganisa;
• Inani lamachiza adluliselweyo;
• Ulwazi malunga nokupakisha kunye nokupakisha;
• Igama lomenzi.

Zonke ezi nkcukacha ziyimfuneko yokuchonga amayeza abhaliweyo.

Isiphelo

Ubuncinane kanye ngonyaka ngaphambi kokungeniswa kweeakhawunti zonyaka kwi-e-pharmacy kufuneka zibe yi-inventory. Inkqubo yokuthelekisa inani lepropati yangempela kunye neenombolo kufuneka ibhalwe kwiimviwo ezivunyiweyo ngokuhambelana nenkqubo ekhoyo. Ukuba kunokwenzeka, kungcono ukusebenzisa indlela yekhompyutha yokuqokelela idatha. Zonke izidakamizwa ezinokuphelelwa kwiphelo lokuphelisa ixesha eliphelileyo zijoliswe kwisenzo esahlukileyo, kubonisa zonke iinkcukacha eziyimfuneko ekubhaliseni kwabo phambili. Kuphela xa ezi mfuneko zizalisekile, iindleko zempahla engadluliyo kunye neendleko zokulahlwa kwazo ziya kubhalwa njengeendleko.