Taag nqi - qhov no yog ... Tus qauv ntawm lub enterprise nqi. Cov nqi thiab lawv kev faib

Lub tswvyim ntawm kev tswj accounting cov nqi ua si ib qho tseem ceeb luag hauj lwm, raws li nyob rau hauv lub qub chav kawm ntawm ua lag ua luam tsom xam yog ib tug yuav tsum. Taag nqi - ib tug general nqi khiav lag luam, advertising nqi, raws li zoo raws li cov neeg uas tsis yog nyob ntawm seb ntau lawm ntim. Qhov no yog ib feem ntawm cov nqi muaj txhua lub koom haum, li ntawd, nws txoj kev kawm thiab optimization ua rau nws ua tau rau kom profits.

Uas yuav tsum tau them nqi sib-koom rau cov hoob kawm?

Yuav kom ntsuam xyuas cov nqi ntawm cov enterprise yog yooj yim dua thiab ntau npaum, lawv feem ntau yog txwv kom muab zais raws li tej yam. Qhov no sib cais tso cai rau qhia lawv kev sib raug zoo thiab xam ntau npaum li cas txhua tus neeg them nqi khoom muaj feem xyuam rau tus nqi ntawm ntau lawm thiab profitability ntawm lub lag luam raws li ib tug tag nrho.

Mus rau enterprise nqi qauv twb ordering, nws yog tsim nyog los zoo muaj cov nyiaj thiab cov nuj nqi khi rau cov khoom. Rau lub hom phiaj no, tus nqi yog txwv kom muab zais raws li zoo xws li cov yam ntxwv. ntau yam kev xaiv thiab txiav txim seb tus kwv, yog hais tias nws hloov, qhov no tej zaum yuav ua rau cov kev hloov nyob rau hauv cov nqi pawg.

kev faib hom:

• Subjective. Cov nqi yog grouped nyob rau hauv raws li cov kev yam ntxwv: direct los yog indirect, tsau los yog nce mus nce los.
• Lub hom phiaj. Nyob rau hauv cov ntaub ntawv no, lub subjective kev faib yog ua txhua yam rau ib tug kwv.

Txhua enterprise nqi yuav txawv nyob rau hauv ntau txoj kev rau nqi qauv yog tseeb thiab to taub. Management accounting tso cai rau koj los mus xaiv tus feem ntau txoj kev tsim nyog. Nws yuav tsum tau muab sau tseg tias tag nrho cov nqi grouped los ntawm hom siv, nqi kwv thiab qhov chaw uas lawv tshwm sim.

Los ntawm hom ntawm cov nqi yuav tau muab faib raws li cov niaj hnub them nqi yam thiab accounting cov khoom.

Nqi muaj - yog cov khoom, chaw ua hauj lwm los yog cov kev pab cuam. Qhov no qeb ntawm cov nqi yog tsim nyog nyob rau hauv thiaj li yuav txiav txim seb lub tsev tus nqi.

Cov nqi thiab lawv faib nyob ntawm seb cov tsos ntawm qhov chaw: nws yuav ua tau ib tug ntau lawm cog los yog lwm yam units. Nws yog ib advisable mus pab pawg neeg cov nqi nyob rau hauv lub account kom cov ntaub ntawv no puas siv tau li sai tau rau kev tsom xam cov nqi thiab paub savings zoo.

Cov nqi thiab lawv kev faib

Nyob rau hauv qhauj paub qhov txawv cov ntsiab hom ntawm cov nqi:

• tsau nqi;
• semi-nce mus nce los nqi.

Taag nqi - yog cov neeg uas tsis yog nyob ntawm seb lub sij hawm lub sij hawm thiab ntim ntawm ntau lawm. Cov nqi kom nrog ua scale ntawm nyiaj txiag kev ua si, tiam sis thaum ib pace qeeb qeeb. Nyob rau hauv tej rooj plaub, lawv txoj kev loj hlob nyhav jumps.

Cias muab, lub zwj ceeb-qhov nuj nqis - cov uas tshwm sim thaum sharply nce ntau lawm volume, piv txwv li, rau ntxiv cov khoom nqi.

Semi-nce mus nce los cov nqi xws li cov nqi uas txuam nrog rau purchase thiab muag khoom ntawm cov khoom. Lawv tus nqi yog nyob ntawm ntau yam tseem ceeb: tus me nyuam tus nqi, lub nce nqi npaum li cas thiab lwm tus neeg.

Tag nrho cov nqi yuav xam raws li lub sum ntawm semi-nce mus nce los thiab tsau nqi.

Yuav kom xam nyob rau hauv co-operative tsev conditionally tsau nqi, lub mis yuav tsum tau raws li nram no: nws yog tsim nyog los nteg cia cov nqi ntawm tag nrho cov qhauj thiab tsev uas yog koom tes tsev.

Internal thiab sab nraud cov nqi

Nyob rau hauv kev sib raug zoo rau cov ib puag ncig nqi txwv kom muab zais rau hauv sab hauv thiab sab nraud. Internal nqi, lub tuam txhab yog nyiaj nws tus kheej thiab tu rau lwm qhia lwm cov koom haum los yog zej zog raws li ib tug tag nrho.

Grouping nqi nyob rau hauv tej thaj chaw thiab cov khoom siv rau lub xam ntawm tus nqi ntawm ntau lawm thiab muag khoom los ntawm cov khoom los yog cov kev pab cuam. Kom nws yooj yim dua mus xam losses thiab nreg, rau kev tsom xam cov nqi thiab kom nqi, npaj muab xam daim ntawv. Raws li cov khoom ntawm cov nqi raug muab faib nyob rau hauv lub luag hauj lwm lawv ua si nyob rau hauv lub tuam txhab thiab dab tsi cov kev xav tau los.

Indirect thiab ncaj qha nqi

Indirect los yog direct nqi raug muab faib raws li cov qauv ntawm cov attributing nqi rau tus nqi.

Indirect nqi yog cov neeg uas tsis them ib chav tsev ntawm ntau lawm, thiab tsim nyob rau hauv cov nyiaj. Ces lawv xam rau txoj kev muaj nyob rau hauv tus nqi. Raws li ib tug txoj cai, lub indirect nqi yog npaum li cas mus rau hauv tus account nyob rau hauv lawv qhov chaw los ntawm keeb kwm, thiab ces faib nruab nrab ntawm hom ntawm cov khoom. Cov muaj xws li cov nyiaj hli ntawm ib ntus neeg ua hauj lwm, los yog tus nqi ntawm kev yuav khoom ntxiv cov ntaub ntawv.

Direct nqi accrued rau lub hauv paus ntawm thawj cov ntaub ntawv rau txhua chav tsev ntawm cov khoom. Tag nrho cov nqi hais txog ib tug kev khoom, hu ua ncaj qha: Yuav ntawm raw cov ntaub ntawv, qhov yooj yim cov nyiaj hli ntawm cov neeg ua hauj, raws li zoo raws li lwm yam ntaub ntawv uas cov nqi. Nqa tawm lub xam ntawm tus kwv, nws yuav tsum tau to taub hais tias tus loj dua cov kev faib ua feem ntawm cov ncaj nqi, cov ntau yog peb yuav tau xam lub tsev tus nqi ntawm yam khoom ntawd.

Cov nqi ntawm cov kev nyiaj txiag

Raws li cov kev-economic lub hom phiaj, tus nqi yuav tsum tau muab faib raws li nram no:

• Ntsiab.
• Cuav.

Lub ntsiab nuj nqis ua yog cov neeg uas ncaj qha mus txog rau tus zus tau tej txheej txheem los yog cuam tshuam. Nws cov nqi yuav tsum tau siv cov ntau lawm thiab tso tej yam khoom: tus nqi ntawm ceev ntawm cov ntaub ntawv, cov nqi hluav taws xob, roj, ua hauj lwm thiab thiaj li nyob.

Nyiaj siv ua haujlwm thiab kev cov nuj nqis no yog indirect. Lawv yog txuam nrog rau cov kev pab cuam ntawm lub yam ntxwv kev sib cais ntawm lub enterprise.

Cov nqi uas tuab cov kev ua ntawm lub enterprise

Rau kev tsom xam cov kev ua ntawm lub enterprise raws li ib tug tag nrho thiab rau kev ntsuam xyuas hauv lub tiav lawm cov khoom, tus nqi qauv ntawm cov enterprise yog raws li nram no: cov nqi raug muab faib ua tuaj thiab tso cai. Los ntawm kev nkag mus kawm yog kawm tau los ntawm txhais tau hais tias yog siv los ua kom profits. Yog hais tias thaum lub sij hawm lawv poob lawv qhov tseeb los yog siv, lawv pauv mus rau yav dhau los cov nqi.

Cov khoom vaj khoom tsev nqi koj tshuav ntawm cov khoom nqi yuav thaws rov los nyob rau hauv qhov zoo tshaj ntawm cov khoom, tiav lawm khoom, stocks los yog ua hauj lwm nyob rau hauv kev kawm.

Cov nqi, uas muaj feem rau kev sib raug zoo los yog managerial kev loj hlob cov kev pab cuam, hu ua discretionary. Yog xav tau qhov nruab nrab tsev nqi ib chav tsev tas thiab nce mus nce los cov nqi yuav tsum muab ntxiv.

Hom ntawm nce mus nce los nqi

Nyob ntawm seb cov kev hloov nyob rau hauv ntau lawm tagnrho, lus siv yuav tsum tau muab faib mus rau hauv hom:

• Proportional. Cov nqi sib txawv ntawm cov nqi tib yam li lub scale ntawm ntau lawm.
• Progressive. Tej nqi nce sai npaum li cas tshaj txoj kev loj hlob tus nqi ntawm lub enterprise kev ua si. Qhov no tej zaum yog vim disruptions nyob rau hauv daim ntawv los yog downtime.
• Degressively. Nyob rau hauv thiaj li yuav nce profits thiab txo nqi, tus nqi ntawm cov kev siv nyiaj yuav tsum ntau tshaj tus nqi ntawm hnyav thiab proportionate nqi.

Semi-nce mus nce los thiab conditionally tsau nqi - yog ib qho tseem ceeb ntsuas ntawm tej lag luam, yog li koj yuav tsum to taub meej lub mechanism ntawm lawv tsim.