Izinto ezifunyanwayo - into yonke umrhwebi kufuneka bakhumbule

Akhawunti ezifunyanwayo - idibanisa ezibophelelayo neminye imibutho kwinkampani. Inkoliso yezi ubudlelwane kuvela kwiimeko apho inkampani ithatha yokuthengwa zemveliso kunye neentlawulo kubanikezeli ezivelisa athotyiweyo mhaka. Olu sebenziso kuboniswa lomncono kwinxalenye yesibini ye-asethi.

Izinto ezifunyanwayo - luyasuka ukuba sithengise yaye bathengisa impahla leyo okwangoku kubuyiselwe. Ingeniso Imilinganiselo amatyala enokuthethwa imeko yemali inkampani, malunga uyazinza. Liphakamile nzuzo kusuka kwiintengiso lweemveliso, ndifuna ngakumbi intlangano esebenza.

Concept kunye neentlobo ze-akhawunti ezifunyenweyo zibandakanya kufunyanwa ngeenkonzo, iimpahla kunye nemisebenzi kwiimeko apho umthengisi wathabatha kwangaphambili, okanye ukuba kukho utshintsho lobunini phambi kokuphela kwekota yentlawulo. Kukho kwakhona ingqikelelo "ezifunyanwayo engahlawulwanga." Oku xa ityala kwamiswa ngenxa ukophulwa kwale mvumelwano.

Ngokwemiqathango kuzaliseka yezibophelelo ezifunyanwayo yahlulwe kwixesha elifutshane nelide.

Nayiphi na inkampani kufuneka akwazi ukulawula eli xabiso. Ngapha koko, ukusetyenziswa kwayo echukumisayo ukunyusa ingeniso ye mbutho.

Ngokutsho manani, omnye sesihlanu asethi lombutho umgangatho woshishino ezifunyanwayo. Oku kubonisa ukuba ulawulo esi sixhobo yinxalenye ebalulekileyo ye nkqubo yezemali kule nkampani. injongo yolawulo lwamatyala kukukhawulezisa kokufumana imali evela umthengi, ukuncitshiswa kwetyala, iintlawulo apho akuqinisekanga okanye akakwazi ukwenza, ungenelelo olusebenzayo ukuthengiswa kunye nokukhuthaza kwempahla ezivenkileni.

Ubukhulu ityala lichatshazelwe ezi zinto zilandelayo:

Sales umthamo kunye component kwi-mali kwintengiso share. Ukuba iphakamile intengiso, kokukhona kudla hlawuleka.

ngokoMthetho intlawulo kunye abathengi nabathengisi. Ukuba amagama abangenabani wacela ukuba abathengi na ezifunyanwayo eziphezulu. Oku kwenzeka ngenxa yokunciphisa iimfuno yokuqingqa ukuthembeka onetyala, ukwanda ukuvuthwa.

nokuqokelelwa kwetyala. Xa iinkampani esebenzayo ngakumbi ukubuyisa amatyala ukunciphisa intsalela akhawunti ezifunyenweyo kwaye kwandisa ubulunga bayo.

Ngeli xabiso naye ephembelela ingqeqesho intlawulo umthengi.

System of akhawunti zolawulo efunyenweyo lungohlulwa lube iinxalenye ezimbini: on nkqubo inkampani ukusebenzisa ityala ukwandisa yokuthengisa (ubonelelo yentlawulo kuhlehliselwe ngokuba ukulingana kwezinye izinto, kuya kuba luncedo ngakumbi umsebenzisi). Eyesibini i iseti amanyathelo ejolise ekunciphiseni ubungozi amatyala engahlawulwanga okanye embi.

Akhawunti ezifunyanwayo: definition kunye nezixhobo ukunciphisa

Eyona ndlela isebenzayo ukukwandisa cash flow nokucutha umngcipheko kwetyala, lo mbutho usebenza njenge inkqubo fayini kunye nezaphulelo. Ngolwangezelelo iintlawulo ukunyhashwa komhla osikiweyo ziya kubonelelwa yi ikhontrakthi. Kuxhomekeka ixesha zentlawulo iimpahla, unako ukunikela izaphulelo. Ngokomzekelo, xa wekhadi ingundoqo linokusetyenziswa i-4% isaphulelo, phezu ukuthunyelwa - 1%, kunye isaphulelo intlawulo kuhlehliselwe ungekho.

inxalenye olugunyazisiweyo yolawulo uba na ezifunekayo xa kukhuthazwa abasebenzi ukunciphisa akhawunti ezifunyenweyo. Umzekelo, zokunikwa umphathi wezentengiso ikhutshwa phandle nje kuphela ukusebenza zemveliso kwesicwangciso, kodwa ngenxa ukuzaliseka izibophelelo abaxhamli izinto ngemboleko.