Hababka loo xisaabinta kharashka wax soo saarka. kharashka joogtada ah halkii unit of saarka

Qiimaha wax soo saarka - waa tilmaame muhiim ah dhaqaalaha ee tayada wax soo saarka. Sidaa darteed waa muhiim in aad ogaato sida loo sameeyo xisaabinta iyo xukummadayda oo xog ka dhigi. Ha ka fikiro si aynu si faahfaahsan noocyada ugu muhiimsan iyo hababka xisaabinta.

wadnaha

Xisaabinta - geeddi-socodka ah kooxaynta kharashka oo dhan ee la xidhiidha soo saaridda ee alaabta, arimaha dhaqaalaha. Waa hab xisaabinta kharashka marka la eego lacagta. Hababka ugu weyn ee xisaabinta: kuleyliyaha, poperedelny iyo caadada. All hababka kale ee aad ujecel - isku dhafan oo ka mid ah hababka kor ku xusan. Doorashada habka lacag bixinta waxay ku xiran tahay hawlaha warshadaha gaar ah.

arrin muhim sidoo kale doorashada ee shayga xisaabinta. Waxay ku xiran tahay maamulka oo dhan iyo habka xisaabinta gorfaynta, tusaale ahaan, ka qeybinta galay kharashka si toos ah iyo si aan toos ahayn. walxaha xisaabinta loogu muujiyo in:

• unugyada jirka (xabbadood, kg, m, iwm ....);
• beegyada uu keeneysa la dabiici ah in waxa loo xisaabinayaa sameeyaan xaddiga soo saarka, kuwaas oo guryaha la siiyo ku soo koobin ee aasaasiga ah,
• unugyada caadiga ah loo isticmaalo in lagu cabbiro alaabta, oo ka kooban dhawr cayn ah, mid ka mid ah noocyada kala duwan ee calaamad kasta oo loo qaato sida unugga, iyo set ka haray Wehliyaha xisaab;
• unugyada kharashka;
• unugyada waqtiga (tus, mashiinka-ka saac);
• unit A shaqada (tusaale ahaan tan kiiloomitir).

hawlaha xisaabinta

Iyagu waa sida soo socota:

• waxbarasho xirfad leh oo alaab ah ee xisaabinta,
• account sugan oo sababaysan kharashka oo dhan;
• ku xad iyo tayada alaabooyinka la macmalay;
• gacanta ka faa'iideysiga kheyraadkiisa, waafaqsanaanta xaddi la ogolaaday bixinta kharashyada dayactirka iyo maamulka;
• go'aaminta natiijada kooxihii si loo yareeyo kharashka,
• aqoonsiga of kaydka wax soo saarka.

mabaadi'da

Hababka loo xisaabinta kharashka wax soo saarka - go'an of shakhi ku saabsan wax soo saarka ee kharashka soo saarka, kuwaas oo go'aan ka gaari kara ee qiimaha dhabta ah ee nooc gaar ah oo shaqo, ama unugyada ay. Selection of hab gaar ah oo xisaabinta waxay ku xiran tahay nooca habka wax soo saarka ee. Codsiga ka mid ah hababka of xisaabinta loogu talagalay ururada hal industry ee shirkadaha soo saara badeecadda la mid ma aha, xumeeyaan xogta ku saabsan faa'iidada ah ee wax soo saarka, iyo "smears" kharashka. Marka la xisaabinayo kharashka wax soo saarka warshadaha ee kharashka kharashka laga saaray ee sanad-dhamaadka WIP.

Hababka loo xisaabinta kharashka, waxaad:

• inaad wax ka barato formation of kharashka qaar ka mid ah alaabta;
• inay is barbar dhigaan qiimaha dhabta ah qorshaha;
• barbardhigi kharashka wax soo saarka ee nooc gaar ah oo alaabta qiimaha alaabta tartamaya 'ah,
• si ay ugu qiil qiimaha sheyga,
• go'aannada ku saabsan wax soo saarka ee alaabta kharash-ool ah.

items kharashyadda

Tirada guud ee kharashka wax soo saarka warshadaha ka mid ah kharashka:

• iibsashada alaabta ceeriin,
• gadashada shidaalka, oo ay ku jiraan ujeedooyin farsamada;
• mushaharka iyo kharashyada baahida bulshada shaqaalaha;
• kharashka dusha, maamulka,
• kharashyada kale ee wax soo saarka;
• kharashka ganacsiga.

Shanta waxyaabaha ugu horeeya ee kharashka noqonaya kharashka wax soo saarka. kharashka ganacsiga fikiri xaddiga kharashka iibka badeecadaha. Tani kharashka baakooyinka, advertising, kaydinta iyo gaadiidka. wadarta dhammaan waxyaabaha ku qoran of account kharashka qiimaha buuxa.

noocyada kharashyada

Qoondaynta habab xisaabeedka kharashka bixisaa horyaalka kooxo of kharashka. kharashka Direct la xiriira habka wax soo saarka ee alaabta laftiisa ah. Kuwanu waa saddex waxyaabaha ugu horeeyay ee ku qoran ee kharashka. The kharashka aan tooska ahayn waxaa loo qoondeeyaa kharash alaabta ee saamiyada ama boqolkiiba qaarkood.

Labadan kooxood oo ka mid ah kharashka aad bay u kala duwanaan karaan ku xiran tahay hawlaha gaarka ah. In monomanufacture kharashka tooska ah waxaa ka mid ah gabi ahaanba kharashka oo dhan, oo ay sabab u yahay wax soo saarka ee hal wax soo saarka. Laakiin in industry kiimikada, halkaas oo mid ka mid ah wax cayriin kala duwan oo ka mid ah waxyaabaha kale ee laga heli, kharashka oo dhan waa dadban.

Funds sidoo kale variable iyo kharashka joogtada ah halkii unit of wax soo saarka. Kooxda labaadna waxaa ka mid ah kharashka, taas oo ficil ahaan aysan waxba ka beddelin la is beddel ah ee wax soo saarka wax soo saarka. Inta badan waa kharashka dusha iyo maamulka. Dhammaan kharashka, taas oo kordhin doona koboca wax soo saarka waa variable. Tani waxaa ka mid ah cadadka lacagaha loo qoondeeyay iibka ah ee alaabta ceeriin, shidaalka, mushahar la eedeeyay. Liiska gaarka ah ee alaabta qiimaha ku xiran tahay hawlaha gaarka ah.

Kuleeliyaha (fudud) Jidka

Tani ma aha habka ugu caansan ee xisaabinta, maxaa yeelay waxa ay kuu ogolaanaya in aad soo bandhigaan macluumaad ku saabsan wadarta nidaamka oo dhan kharashka wax soo saarka. Qaabkan ah xisaabinta waxa loo isticmaalaa, shirkadaha hal wax soo saarka, tusaale ahaan, warshadaha dhuxusha macdanta. In urur noocan ah looma baahna in xisaabaadka gorfaynta. Qiimaha waxaa loo xisaabiyaa qeybi wadarta guud ee kharashka wax soo saarka halkii mugga (ee tusaalaha kore - tirada tan oo dhuxul).

habka Custom

In habkan, shayga of xisaabinta waa amar wax soo saarka gaar ah. kharashka wax soo saarka la go'aamiyo qeybi wadarta kharashka wxbarashada by tirada unugyada macmalay alaabta. feature asaasiga ah ee habkan waa in la xisaabiyo kharashka iyo natiijada dhaqaale si kasta. Qiimaha kharashyada joogtada ah waxaa loo tixgeliyaa in saamiga qaybinta salka.

habka xisaabinta kharashka Custom loo isticmaalo wax soo saarka hal ama yar-miisaanka, taas oo habka wax soo saarka waa muddo dheer. Tusaale ahaan, in dhirta injineernimada, kuwaas oo diidanaa ku daqiijin jireen, cagafcagaf cardinality, ama in industry ee ciidamada, heysatay by processing oo soo saaray waxyaabaha waxaa dhif ah soo noqnoqda. codsiga la aqbali karo nidaamka xisaab this ee soo saaridda of articles la wareegga wax soo saarka adag ama dheer.

kharashka Accounting isagoo soo saarka qaybaha dhamaadka (amarada dhameystirtay) ama intermediates ah (qaybood, kiniisadaha). Waxay ku xiran tahay adayga amarka. Ikhtiyaarka hore waxaa loo isticmaalaa haddii shayga waa wax soo saarka la wareeg saarka gaaban. Markaas kharashka oo dhan waxaa ka mid ahaa in qiimaha. Marka ay timaado in soo saaridda ee alaabta dhexe, qiimaha la go'aamiyo qeybi wadarta amarka tirada alaabta isku mid ah kharashka.

habka kharashka Geeddi-socodka ah ee xisaabinta kharashka

Habkani waxaa loo isticmaalaa in ka extractive (dhuxusha, gaaska, macdanta, saliidda, iyo kuwa kale.) Industry, in korontada, in warshadaha processing. Dhammaan oo ka mid ah ururada kor ku xusan waxaa lagu gartaa nooca wax soo saarka mass, ma wareegga dheer wax soo saarka, kala duwan oo soo saarka kooban, hal unug, ma ama lacagta dayac badan WIP. Sidaas darteed, soo saaridda ee alaabta waa labada shay tiriyo iyo xisaabinta. Qiimaha xisaabtu waa la fuliyay oo dhan wareegga-soo-saarka iyo marxaladda gaar ah. Marka la dhameeyo of habka, kharashka oo dhan waa la qaybiyey tirada unugyada soo saaray. Sidaas xisaabi kharashka net.

habka Poperedelny

Sida magaca habkan waxaa cad in shayga u qabata habka xisaabinta, natiijada taas oo ah wax soo saarka ee wax soo saarka dhexe ama final. habka xisaabinta waxaa loo isticmaalaa wax soo saarka mass, halkaas oo waxyaabaha la sameeyey by daaweynta wax xumu in dhowr marxaladood oo isku xigta. qaybo ka mid ah articles mari karaa oo kaliya tiro gaar ah oo xadka iyo in la sii daayay sida intermediates. shardi A waa joojinayaa habka wax soo saarka, qaybsan hawlaha soo noqnoqda.

feature A ee habkan waa formation of kharashka qeybiyey kasta oo dhameystirtay ama muddo waqti gaar ah. Kharashka waxaa la xisaabaa ayadoo qaybinaya u ururay, waayo, qaybin ama wadarta dhererka waqtiga on tirada alaabta soo saaray qarashka. Total kharashka wax soo saarka ee qayb kasta waa kharashka wax soo saarka dhammaadeen. kharashka Direct waxaa lagu xisaabiyaa by nidaaminta. In la kala saaro qiimaha iyo semi-SE amar kasta waxaa lagu qiimeeyaa kafado WIP dhamaadka bisha.

Habka Poperedelny ee xisaabinta waa wax aad u cayriin degdeg ah. Sidaa darteed, waa in loo tixgeliyo abaabulan si loo xakameeyo isticmaalka alaabta ceeriin ee wax soo saarka. Inta badan, taas aawadeed waxaa fuliyay xisaabinta saarka semi-dhammeeyayna, guurka iyo qashinka.

habka caadi

Habkani waxaa ka mid ah xisaab horudhac ah ee qiimaha kharashka alaabta kasta oo ku saleysan qiyaasaha hadda. Recent xisaabinayaa in muddo kasta. Dhanka kale kharashka loo qoondeeyay sida ay xeerarka iyo weecsanaanta in la aqoonsado sababaha dambaysta ah. Kharashka waxa loo xisaabiyaa sida wadarta kharashka caadiga ah, isbeddel ah ee kuwan xeerarka iyo weecsanaanta. hab caadi ah xisaabinta kuu ogolaanayaa inaad si ay u xisaabiso qiimaha kharashka ka hor dhamaadka bisha. kharashka oo dhan waxaa loo qoondeeyey on xarumaha mas'uuliyadda iyo kharashyada dhabta ah marka la barbar dhigo.

habka ABC

geynta xisaabinta:

• Geedi socodka oo dhan ururka u qaybsan yahay hawlaha, sida processing si, hawlgalka qalab, beddelka, tayada alaabooyinka semi-dhammeeyayna, gaadiidka, iyo wixii la mid ah. D. The dheeraad ah oo adag ururka shaqada, hawlaha ka badan waa in loo qoondeeyey. Kuwa caadiga yihiin hawlaha lagu cadeeyay.
• shaqo kasta waxaa u sabab ah wax ka kharash gaar ah iyo unit ee cabbirka. Tani waa in la raaco xeerarka laba: istareexsan ee helitaanka xogta, ilaa xadka ay kharashka polechennyh lambarada ay ujeedada dhabta ah. Tusaale ahaan, tirada maxaabiista dalbaday for sahayda of alaabta ceeriin la qiyaasi karin, by tirada heshiisyo u saxiixay.
• Qiyaasta kharashka qaybta kharashka qeybi wadarta kharashyada hawlgallada ee qadarka lacagta xawaaladda.
• Xisaabi qarashka shaqada. Inta ay kharashka halkii unit of saarka by tirada noocyada bateen.

Taasi waa, shayga of xisaabaadka waa qalliin, xisaab gaar ah - nooca shaqada.

xulashada

Hababka loo xisaabinta kharashka waa qayb ka mid ah ururka ee wax soo saarka, xisaabaadka iyo maamulka document ee shirkada. Doorashada habka lacag bixinta waxay ku xiran tahay nooca shirkadu: .. qaybaha Warshadaha, nooca wax soo saarka, wax soo saarka shaqada, iwm In dhaqanka, kuwaas oo dhan hababka xisaabinta la isku saleyn karaa. Waxaad tirin karaa kharashka amar qaataan caadooyinka iyo isku iloowsiiyo ama poperedelnym isticmaalaya kharashka alaabta ceeriin. Habka la doortay waa in ay iska diiwaan gelin si Policy Accounting ah.

tusaale ahaan

Shirkadda manufactures saddex nooc oo ah alaabta. Waxaan u baahan nahay si ay u horumariyaan kharashka la qorsheeyey, haddii la og yahay in awoodda wax soo saarka bil kasta waa: wax soo saarka A = 300 gogo ', wax soo saarka B = 580 gogo', sheyga C = 420 kumbiyuutarada ...

Wax kasta oo habka xisaabinta aan la soo xulay, waxaad u baahan tahay si loo ogaado xaddiga kharashka halkii unit of sheyga (Sanduuqa 1).

tirada	tilmaame	mugga kharashka
		A	The	C
1	Waxyaabaha D (0.5 qiimaha masaxo. / Kg) kg / unit,	1	2	1
2	E Waxyaabaha (qiimaha 0.9 masaxo. / Kg) kg / unit.	2	3	3
3	Time qaatay shaqada saacadaha / qaybaha.	3	4	1
4	Rate mushaharka, rubles / hr.	4	3	2.5

Shaxda 2 muujinaysaa kharashka aan tooska ahayn.

tirada	item Kharashka (mari Per bil.)	meel ka soo jeedo
		wax soo saarka	fulinta	maamulka	wadar
1	Mushaharka iyo lacagta badbaada bulshada	400	610	486	1526
2	Qiimaha biilka korontada guriga	260	160	130	520
3	OS Repair	40	10	40	100
4	qalabka xafiisyada	90	170	180	430
5	OS Qiimo	300	100	150	550
6	xayaysiis	-	80	-	80
7	gaadiidka	180	400	200	780
8	WADARTA	1270	1530	1186	3986

Waxaan xisaabiyo xaddiga kharashka, iyadoo la isticmaalayo habab kala duwan oo ka mid ah kharashka xisaabinta.

Doorashadan 1

Waxaanu ku qeexnaa qiimaha guud si toos ah wax soo saarka kasta, oo ku salaysan xogta ku Shaxda 1:

Product A: (1 * 0.5 + 2 * 0.9) * 300 = 690 rubles / bishii ..

Product B: (2 * 0.5 + 4 * 0.9) * 580 = 690 rubles / bishii ..

Product C :. (3 * 0.5 + 3 * 0.9) * 420 = 690 rubles / bishii.

Total kharashka tooska ah ee 4702 rbl. / Month.

Waxaan xisaabiso wadarta kharashka shaqada ee wax soo saarka kasta oo bishii la soo dhaafay. Si arrintan loo sameeyo, u tarmin kakanaanta, heerka canshuur iyo mugga ee wax soo saarka:

wax soo saarka A: 3 * 4 * 300 = 3600 rubles / bishii ..

Product B: 2 * 3 * 580 = 3480 rubles / bishii ..

Product C :. 1 * 2,5 * 420 = 1050 rubles / bishii.

Total kharashka ka dhigan tahay in 8130 rubles.

Tallaabada xigta - ujecel toos ah, ie, xisaabinta xaddiga kharashka si toos ah ...

kharashaadka	wax soo saarka A	Shayga	wax soo saarka C
Direct kharashka wax	2.3	4.6	3.2
MUSHAHARKA & sotsotchisleniya	14,89	7.45	3.1
Qiimaha ugu weyn ee tooska ah	17,19	12,05	6.3
mugga of-soo-saarka	300	580	420
Total kharashka mugga-soo-saarka oo dhan	5157	6989	2646
WADARTA	14792

Go'aamiyaan xaddiga kharashka aan tooska ahayn halkii unit ee wax soosaarka:

• Production :. 1270/1300 = 0.98 rubles / unit.
• :. Realizable 1530/1300 = 1.18 rubles / unit.
• :. Maamulka 1186/1300 = 0.91 rubles / unit.

Iyada oo ku saleysan xisaabaha hore soo bandhigay ogaado kharashka soo saarta alaabta:

kharashaadka	wax soo saarka A	Shayga	wax soo saarka C
kharashka Direct halkii unit	2.3	4.6	3.2
kharashka shaqada	14,89	7.45	3.1
ujecel Direct	17,19	12,05	6.3
kharashka aan tooska ahayn	0.98
qiimaha wax soo saarka dhabta ah	18,17	13,03	7,28
kharashka qaybinta	1.18
Adminraskhody	0.91
qiimaha buuxa	20,26	15,12	9,37

Tusaale ahaan xisaabinta waxay ku salaysan tahay qiimaha xisaabiyaa qeybi kharashka si toos ah iyo si aan toos ahayn.

xulashada 2

Ka fiirso tusaale ahaan xisaabinta kaas oo dusha loo qoondeeyay ku xiran tahay adayga habraaca wax soo saarka ah.

ujecel toos ah ayaa lagu fuliyay tusaale ahaan hore. Xisaabi habka guud waa shaqada degdegga ah:

Product A: 3 * 300 = 900 saacadood.

Product B: 2 * 580 = 1160 saacadood.

Product C: 1 * 420 = 420 saacadood.

Go'aaminta heerka of qaybinta kharashaadka aan tooska ahayn, qeybi wadarta by mugga of kharashka wax soo saarka:

• wax soo saarka: 1270/2480 = 0.51
• realizable: 1530/2480 = 0,62
• Maamulka: 1186/2480 = 0,48

Qeex kharashka aan tooska ahayn by tarmo unit wax soo saarka ee aqbasho shaqada heerka xisaabiyaa hore mashaqo.

tilmaame	kharashka aan tooska ahayn, masaxo. \ Units.
	wax soo saarka A	Shayga	wax soo saarka C
content shaqada	3	2	1
kharashka wax soo saarka (heerka - 0.51)	3 * 0,51 = 1,53	2 * 0,51 = 1,02	0.51
'Kharashka Hirgelinta (heerka - 0,62)	3 * 0,62 = 1,86	2 * 0,62 = 1,24	0,62
kharashka maamulka (heerka - 0.48)	3 * 0,48 = 1,44	2 * 0,48 = 0,96	0,48

Iyada oo ku saleysan xisaabaha soo bandhigay horaantii qeexo kharashka wax soo saarka:

kharashaadka	wax soo saarka A	Shayga	wax soo saarka C
kharashka Direct halkii unit	2.3	4.6	3.2
kharashka shaqada	14,89	7.45	3.1
ujecel Direct	17,19	12,05	6.3
kharashka aan tooska ahayn	1.53	1.02	0.51
qiimaha wax soo saarka dhabta ah	18,72	13,07	6,81
kharashka qaybinta	1.18
Adminraskhody	0.91
qiimaha buuxa	22,02	15,27	7,92

faa'iidada

wax soo saarka faa'iido - waa dakhli ah oo ka hadhay soo baxa ka dib markii laga jaro kharashka oo dhan. Haddii qiimaha badeecadaha go'an yihiin, hagaajin, tiradaasi ku xiran tahay istaraatijiyad soo saaraha ee.

In xaaladaha casriga ah waxyaalaha xeerka tooska ah ee heer-dejinta waa qiimaha gaaska for monobolkii, korontada, gaadiidka xamuulka tareenka, ay muhiim u yihiin nolosha daroogada. On qayb ka mid ah masuuliyiinta maxalliga ah ku xiran yahay xeerka toos ah tiro balaadhan oo ah alaabta. Waxaa lagu qeexaa sida function ka mid ah xiisadda bulshada ee awoodaha gobolka iyo miisaaniyad.

Haddii qiimaha lagu wadaa free, margin faa'iido ah waxaa la xisaabaa ayadoo heerka of laabto.

tusaale ahaan

kharashka Qaabdhismeedka per kun cutub oo alaabta ka mid ah:

1. Qalabka - 3 kun rubles ..
2. Shidaal, oo ay ku jiraan ujeedooyin saarka - 1.5 kun oo rubles ..
3. Mushaarka Shaqaalaha - 2 kun rubles ..
4. Lacagta mushaharka - 40%.
5. kharashka wax soo saarka - 10% mushaarka.
6. kharashka guriga - 20% mushaarka.
7. Gaadiidka iyo baakadaha - 5% ka mid ah kharashka.

Waxaad u baahan tahay si ay u xisaabiso kharashka la isticmaalayo habka caadiga ah ee xisaabinta kharashka iyo go'aamiyo qiimaha halkii unit ah ee badeecada.

In dusha ugu horeysay masraxa xisaabaa qiimihii 1,000 unugyo ka mid ah waxyaabaha:

• lagu eedeeyay on mushaarka: 2000 * 0.04 = 800 masaxo,.
• kharashka hawlgalka: 2000 * 0.01 = 200 masaxo,.
• Qarashka reerka: 2000 * 0.02 = 400 rubles.

Kharashka waxa loo xisaabiyaa sida wadarta kharashka oo dhan marka laga reebo kharashka kharashka gaadiidka: 3 + 1.5 + 2 + 0.8 + 0.2 + 0.4 = 7.9 (waxaad ..).

kharashka Baakadaha: 7,9 * 0,05 / 100 = 0,395 kun rubles ..

Wadarta qiimaha: 7.9 + 0,395 = 8,295 kun oo rug,.. asagoo lagu per item: .. 8.3 rubles.

Ka soo qaad in faa'iido halkii unit of sheyga waxaa la dhigay at 15%. Markaas qiimaha waa: 8.3 * 1.15 = 9.55 rubles.

habka margin

No tilmaame yar muhiim ah oo ku oolnimada of-soo-saarka waa margin faa'iido. Waxa uu tirinta on shirkadaha in ay tayadoodii saarka - kala duwan oo doorashada la faa'iidada ugu weyn. Iyada oo load a full of qalab aad ujecel in la sameeyo waa in la tixgelinayo maximization u roon.

Habka wuxuu ka kooban yahay in qaybinaya qiimaha kharashka wax soo saarka iyo iibka, go'an iyo variable. kharashka si toos ah u yeedhay, oo ku kala duwan yihiin saamiga mugga adeegyada. Sidaa darteed, qiimaha wax soo saarka waxa lagu xisaabiyaa oo kaliya kharashka variable gudahood. Faa'iidada ugu weyn ee metol in koobnayn kharashka fududaynta xisaabaadka iyo kharashka gacanta.

margin faa'iido - waa dakhliga dheeraadka ah ka soo harta iibka oo ka mid ah kharashka aan tooska ahayn:

MD = Price - Kharashka Doorsoome.

tusaale ahaan

Xisaabi margin faa'iido ah ee soo saaridda ee alaabta A ah, qiimaha taas oo ah 160 kun oo rubles, kharashka variable - .. 120 kun rubles .. Wixii xog, xisaabinta qaadan xaalad ah in marka dalabka waa loo siman yahay si ay u soo tiriya qolo ka mid ah kharashaadka joogtada ah ee 1 million rubles.

tirada	tilmaame	mugga iibka heer ah la siiyo ee wax soo saarka, mareegtan. xoqin.
		50 metrik	40 metrik	55 metrik
1	qiimaha	7500	6000	8250
2	kharashka variable	5500	4400	6050
3	faa'iido yarna	2000	1600	2200
4	kharashka joogtada ah	1000	1000	1000
5	xaalad degdeg ah	1000	600	1200

Beddelidda margin faa'iido ah waxaa loo xisaabiyaa sida soo socota:

Kororka mugga wax soo saarka si ay 5 tons: (55-50) * (160-120) = 200 kun rubles,..

hoos u dhac A ee wax soo saarka ee 10 tan: (40-50) * (160-120) = -400 kun rubles ..

Shirkadaha in ay isticmaalaan wax soo saarka ee alaabta semi-dhammeeyayna, waxaa lagama maarmaan ah inay tixgeliyaan in qiimaha alaabta iyo shaqada ee wax soo saarka ee kharashka oo dhan ka go'an in qiimaha alaabta final. Dhammaan kharashka ka socda ayaa loo aqoonsan yahay in muddada warbixintan, iyo jirtaa meel ka baxsan kharashka yarna.

Waxaa sidoo kale waa in ay tixgeliyaan xadeynta ee codsiga ah ee habkan. Tani waxay iska ilaali doonaan khaladaadka ku jira qorshaynta. Go'aanka ah in la kordhiyo faa'iidada ah ee wax soo saarka iyo hoos u sii daayo ma aha waxyaabaha faa'iido waa in lagu saleeyaa oo keliya ma aha on xisaabinta dakhliga yarna. Qorsheeynaysaa in ay horumariso kala duwan ee wax soo saarka ee muddada dheer, la kordhiyo in awoodda wax soo saarka si ay u buuxiyaan baahida, hagaajinta nidaamka maareynta kharash - kuwan oo dhan arrimo ku qiimaysay oo ganacsi si siman muhiim ah.