Ndalama mwachindunji

Aliyense kampani yopanga katundu kapena makonzedwe a misonkhano amatha chuma. ndalama zake zonse anawagawa mwachindunji kapena kudzera m'njira zina. ndalama Direct monga ndalama mwachindunji zokhudzana ndi ndondomeko ya zotsimikizira katundu kapena kumasulira kwa misonkhano, ndipo zokhudzana ndi mtengo wa njira yolunjika. Komanso ndalama zina kupanga iwo yagawidwa ndi malo chiyambi (Ndime, kukambirana, ena structural mayunitsi), mtengo chinthu (mtundu wa mankhwala misonkhano) ndi mtundu wa zolowa (mtengo-homogeneous zinthu).

Pali wamba gulu la ndalama. ndalama Direct zigwirizana:

- mtengo chuma ;

- ndalama ntchito;

- amachotsera kwa malipiro;

- depreciation;

- ndalama zina zokhudza ntchito zazikulu.

Taganizirani mwatsatanetsatane kuti mbali zina izi chuma. ndalama chogwirika monga mtengo lonse zipangizo (kupatulapo kupanga mwini):

- Zipangizo zofunikira, zipangizo;

- anagula katundu theka-kusasanyiwa, zigawo mankhwala;

- mafuta, magetsi;

- zida zosinthira;

- kumanga zipangizo;

- muli;

- wothandiza zipangizo.

Ndalama mwachindunji chuma yafupika ndi Uwerenge mtengo wa osiyanitsidwa onse zinyalala (zatsalira zinthu zopangira, chifukwa kupanga katundu).

Ndalama pa malipilo monga malipiro onse malipiro ndi malipilo pa tariffs, zolimbikitsa, mabonasi, tchuti ndalama nthawi si ntchito.

ndalama Direct monga malipiro posungira inshuwalansi chikhalidwe.

Pakuti amortization monga kuchuluka kwa depreciation wa chuma mapulani chuma chosaoneka ndi maso ndi zina chuma chosaoneka ndi maso (nyumba osakhalitsa, chidebe kufufuza), amagwira ntchito yopanga.

Kapangidwe ka ndalama zina mwachindunji ndi monga: misonkhano kulankhulana kulipirira kuyenda, malipiro a ntchito kasamalidwe ndalama, ndipo ena.

Mu makampani kapena zokambirana, kumene kupanga tikunena mtundu wina wa mankhwala, pafupifupi ndalama zonse mwachindunji.

Ndalama mwachindunji ambiri mwa makampani mafakitale nkhani pa maziko a malamulo pang'onopang'ono kwa mowa wa mitundu yosiyanasiyana ya chuma. Malinga mtundu wa mavuto kasamalidwe mtengo gulu akhoza kukhala yosiyanasiyana. Kiyi kasamalidwe ntchito:

- mawerengedwe a mtengo;

- mawerengedwe a phindu sikhala;

- kulera;

- polojekiti ndi kulamulira kupanga.

Pofuna kuthetsa aliyense mavuto awa ali gulu yakeyake ndalama.

Yowerengera ndalama za mtengo wa ulimi zikhale zosavuta kuwerengera ndalama kupanga. Kukula kwa ndalama izi mu mtengo okwana kumawonjezera lolondola kuwerengetsa ndalama.

Zotsatirazi njira mlandu wa ndalama kupanga: Mwambo, muyezo Njira mtengo.

njira Mwambo ntchito pamene unit kupanga ali ndi katundu khalidwe monga mankhwala ndi kupanga magulu osiyana. Chinthu ichi n'komwe mu zenizeni malangizo kwa mtanda kapena unit wa mankhwala.

mlandu ndalama zochokera mawerengedwe njira aliyense anagwira motere:

1. Onani unit mitengo ya zinthu aliyense ndondomeko (kusokonekera).

2. stacks mtengo wa mayunitsi onse ndi kudziwa mtengo okwana chomaliza mankhwala.

Standard njira zachokera pa chilengedwe cha dongosolo la malamulo ndi mfundo. Pa mfundo imeneyi, kupanga mawerengedwe a ndalama zolimbana ndi kuganizira ndalama kuti imakhudzana ndi kupatuka pa malamulo okhazikika. The mtengo leni anatsimikiza pa kusintha mtengo muyezo mu zonse zinthu mtengo.