Phindu ndi imfa imati: kapangidwe ndi wokhutira

An chizindikiro zofunika za bizinesi ya ogwira ntchito kapena bungwe amachita ngati mtengo ndalama ntchito okwana ntchito kwa nthawi. chithunzi Zimenezi zimaonekera lipoti chogwirizana, lomwe wakuti "Ndalama Statement" ndipo anapanga malinga ndi mawonekedwe №2 mlandu.

mfundo zimene zili m'gulu la phindu ndi imfa chifukwa, amaonedwa monga chinthu chofunikira kwambiri statement a chuma, nkhani ofotokozera anapereka. Phindu ndi nkhani imfa zikuphatikizapo Ndime 4. Komanso, chimakhudza ena tsatanetsatane wa mtundu wawo.

Chigawo choyamba akuganizira bwino pa wamba. Pamafunikanso ndalama kampani ku malonda a katundu kapena potumikira; zasungidwa aakulu, mungachite kuti ndalama za katundu anagulitsa, ndalama kugwirizana ndi zamalonda ndi kuzisamalira.

Mfundo 010 zikusonyeza mudziwe ndalama, amene anachokera ku kugulitsa katundu, komanso ntchito ndi ogwira ntchito kapena kampani ndi ntchito. Pa nthawi yomweyo, mu nkhani ya ndalama owonjezera ku mtundu umodzi wa ntchito kwa ubwino kuposa 5% kuchuluka okwana chinyezimiro chake mu lipoti amapangidwa mu mizere 011-013.

Revenue, amene ntchito ngati muyeso wa phindu kapena imfa - ndi ndalama kuti anabwera pa nkhani za ogwira ntchito ku ntchito malowo. The zikuchokera ndalama komanso amatamanda receivables. Ngati kumene mtengo wa ndalama analandira alibe olumpha receivables, phindu ndi imfa chifukwa amasonyeza ndalama monga Uwerenge ndalama analandira ndiponso chiwerengero cha nkhani olandila, zomwe pakadali pano mu nthawi silinakwaniritsidwe analipira.

Nkhani za Chigawo chachiwiri zikusonyeza peresenti kuchuluka ngongole pa madipoziti ndi chidwi zolipidwa kapena mlandu mabanki mabanki. Apa, malo (mizere) zimadziwika zomvetsa onse ndi phindu anachokera ku ntchito wamba. njira izi amaoneka mu mzere 160 zasungidwa ntchito mu gawo adzakhala masamu monga kusiyana phindu pambuyo pa ndalama msonkho lamulo ndi azimayi ena bajeti.

Onani "Background deta" wapangidwa tsopano kapena bungwe ngati iwo ali ngongole msonkho chokhalitsa kapena pamene kampani amalipira benefiti.

Pali lipoti ndi gawo limene phindu ndi zomvetsa a ogwira ntchito ndi kuwerenga. Zimenezi zikugwira osakhala malonda a chuma ndi ngongole, ndi kukula kwambiri. Komanso mwapadera, mu mizere:

- 210 - amasonyeza chilango chimene pali kale bwalo anagamula;

- 220 - amasonyeza bwino zaka zam'mbuyo, kuti anthu zomvetsa (akupeza), yomwe inakhazikitsidwa mu nthawi mlandu woyamba;

- 230 - limasonyeza kuchuluka kwa kumawononga amene akuzunzidwa mtima wosayenera kwa kukwaniritsidwa kwa maudindo ndi mmodzi alandira kapena limapindula kampani kapena kampani;

- 240 - amasonyeza kusinthitsa ndalama kusiyana, amene anapanga pa ntchito ziyenera ndipo revaluation wa chuma atathana amakampani ndi mabungwe ndi ntchito zawo, phindu limene akuimira mu ndalama zakunja;

- 250 - limasonyeza kuchuluka amene anabwera pansi pa kuchepetsa mtengo wa chuma kapena monga njira Tazimeretsa depreciation wa ndalama;

- 260 - mzere zikusonyeza kuchuluka kwa ngongole m'mbuyomu chifukwa nthawi malire, komanso anthu amene asonyeza olembedwa pa zotsatira ndalama za kampaniyo.

Monga Tingaone ngakhale wotero kusanthula chabe, ankaona lipoti ndi chikalata zofunika kwambiri osati kwa mbiri kusunga ntchito, koma ndi chida zofunika mu njira chitukuko kampani.