Kharashka iibka: caanaha, qaabka iyo tusaalaha xisaabinta

Fikradaha ugu muhiimsan ee loo isticmaalo sayniska dhaqaalaha, oo leh heer aad u yar oo fudud, waa dakhli iyo kharashyo. Foomamka miisaankoodu waa noocyo kale oo dhaqaale. Tusaale ahaan, marka la eego hal shey, qiimaha wax soo saarka iyo iibka ayaa ah kharashka dhabta ah, kaas oo ku jira qiimaha alaabada la socota faa'idada la rabo. Qaraabo in isbeddelkaas guud ee qiimaha dhabta ah ee alaabta iibin yaraynaysaa dakhliga soo minguuriyey by shirkadda, taasoo ka dhigeysa in ay hanti faa'iido guud. Haatan waxan ka guuri karnaa wax-qabadka dhabta ah: waxaan fahmi doonnaa fikradda noocaan oo kale ah qiimaha kharashka.

Fikradda kharashka siyaasadda xisaabinta

Dhaqdhaqaaqa Ruushka, waxaa jira 4 nooc oo ah kharashka ku baxa kharashka shirkadda, taas oo ku xiran ujeedada iyo qeexitaanka aasaaska saldhigga qiimaha saldhigga, sida:

• Xisaabeynta;
• Canshuurta;
• Maamulka;
• Tirakoobka.

Waxa loo qabtaa shirkad si isku mida, sidaas darteed wax micno ah ma lahan marka hore. Inkastoo ayadoo la eegayo shuruudaha ciqaabta ah ee fulinta haboon, ugu adag ee la xakamaynayaa waa noocyada cashuurta iyo xisaabinta xisaabinta.

Xisaabinta iyo noocyada canshuurta ee xisaabinta

Iyadoo qayb ka ah xisaabinta ku saleysan Raas ku abuuraa dhabta kharashka shirkadda, ay ujeedo - an xisaabinta kharashka sax ah, soo koobay ku miisaamaa. Haddii la joogo in fikradda xisaabaadka ah "kharashka guud ee badeecadaha iibin", diiwaangelinta canshuurta lagu beddelay leh summation fudud kharashka ganacsiga. Xisaabinta cashuurtu waxay muujinaysaa aasaaska saxda ah ee saldhigga canshuurta ee xisaabinta canshuurta dakhliga ee shirkadda. Sida ku xusan xeerka canshuurta (Cutubka 25), si loo helo saldhig canshuureed, tirada dakhliga shirkada waxaa lagu dhimi karaa qiyaasta kharashka, marka laga reebo liiska qiimaha lagu soo bandhigay Art. 270.

Maareynta iyo noocyada xisaabinta xisaabinta

Maaraynta xisaabinta kharashka waxaa loo isticmaalaa ujeedooyinka madaxa shirkadda. Iyadoo ku xiran hawlaha maamulka, qiimeeynta qiimaha, shuruudaha xisaabinta xisaabaadka, calaamadaha isbeddelka isbeddelka qiimaha. Tusaale ahaan, qaabka xisaabinta maaraynta, waxaa suurtagal ah in la eego qiimaha wax soo saarka cusub, si loo go'aamiyo suurtagalka ah ee wax soo saarka iyo iibka kale, waxaad la socon kartaa shaqada adeeg gaar ah marka la eego saamiga kharashka iyo dakhliga, ama xisaabinta kharashka qorshaysan ee mashruuca la soo jeediyay. Xaaladdan, qiimaha qiimaha alaabta la iibiyay, foomka lagu xisaabinayo iyo habka go'aan qaadashada aad ayuu u kala duwanaanayaa.

Xisaabteynta tirakoobka ayaa lagama maarmaan u ah baaritaanka isbeddelka dhaqaalaha ee noocyada hawlaha qaarkood, waxay ku saleysan tahay falanqaynta xisaabinta iyo warbixinnada hawlaha TEP ee shirkadda.

"Kharashka", "Kharashyada", "Kharashka" iyo isdhexgalka qiimaha kharashka

Kharashka waxaa loo isticmaalaa in khayraadka shirkadu, kharashka kaas oo muujiyay in marka la eego lacagta. Waxay la xiriiri karaan kharashyada, haddii la fuliyo xilliga warbixinta.

Iyadoo la tixraacayo kharashka Code Tax - waa diiwaan kharashka ganacsiga galay in muddada warbixintan, Waxay u horseedaan hoos u dhaca dakhliga ururka ee ka yimaada waxqabadyada asaasiga ah iyo kuwa kale.

Kharashka - fikradda ah aragtida dhaqaalaha, waa mid aad u dhow in ay kharashka. Kharashyada waa kharashka soo-saarka iyo / ama daaweynta ku jirta shuruudaha qiimaha. Soo-ururinta qiimaha wax-soo-saarka iyo wareegga ayaa ah qaabka qiimaha iibka, qaaciddada xisaabinta taas oo marka dambe la falanqeyn doono.

Kharashka isku xirka xilliga warbixinta iyo xiriirka ay la leeyihiin dakhliyada waxay u dhigtaa aasaaska kharashka. Sidaa daraadeed, waxaan sii wadeynaa inaan la shaqeyno fikradda "kharashka", taas oo u oggolaaneysa isticmaalka fikradaha kale ee isku midka ah.

Si loo xisaabiyo qiimaha sicirka, waxaa lagama maarmaan ah in la sameeyo koox dhaqaale ahaaneed oo koox ahaaneed oo kharaj ah oo kharash ah sida waafaqsan qiyaasaha kala soocista ee la doortay.

Kharashka dhaqaalaha

Sameynta qiimaha kharashaadka ee dhaqaalaha ayaa ah koox ballaaran oo ah kharashyo isku dhafan, oo ka baxsan oo ka madaxbannaan meesha ay ka soo jeedaan. Kuwaas waxaa ka mid ah kooxaha kharashaadka soo socda:

• wax (P _M);
• mushahar (R _{Axdigii Hore);}
• tabarucaadka bulshada (P _CO);
• Qiimeeyn (A);
• kale (P _OL).

Markaad soo gasho kharashyada dhaqaalaha, qiimaha ayaa la sameeyaa. formula Xisaabinta waa sida soo socota: _RP = C R _M + P _ON + P _CO + P A + _PR.

Marka la eego culeyska khaaska ah ee koox khaas ah ee kharashka ku jira dhismaha guud, mid ayaa ka soo bixi kara gunaanad ku saabsan nooca wax soo saarka. Tusaale ahaan, qaybta sare ee kharashka shaqada iyo kaalmooyinka bulshada ee la xidhiidha, shirkaddu waxay ku hawlan tahay nooc shaqeed oo xoog leh.

Qiimaha kharashka

Qiimaha dhismaha ee sheyga ayaa ku lug leh xisaabinta kharashyada kala duwan, iyada oo qodobka xisaabinta gaarka ah laga yaabo inay ku jiraan waxyaabo badan oo dhaqaale. Nooca caadiga ah wuxuu ka kooban yahay waxyaabaha soo socda:

1. kharashka dukaan The (P _U), taas oo samaysa qiimaha dukaanka (C _D):

• Qalabka iyo alaabta ceeriin ah.
• PHOT ee shaqaalaha ugu muhiimsan.
• Ka jarista bulshada ee FOT.
• Kharashka hawlgalka iyo dayactirka (dayactirka) qalabka.
• Tamarta iyo shidaalka ujeedooyinka teknoolajiyada.
• Kharashka diyaarinta wax soo saarka, horumarkiisa.
• Caymiska hantida khasabka ah.
• Amortization.
• Kharashyada kale ee dukaanka.

2. kharashka Production (P _OP), kuwaas oo ku daray in ay Guild ah. Sidaas darteed, qiimaha wax soo saarka ee iibka _{(PV C) ah:}

• Laga soo bilaabo guurka.
• Kale ee kharashka guud.

3. Kharashyada aan soo saarin (RVP):

• Kharashka loogu talagalay baakadaha, baakadaha.
• Gaadiidka.
• Horumarinta sayniska iyo farsamada.
• Tababarka.
• Kharashyada kale ee wax-soo-saarka.

4. Kharashyada ganacsiga (RK).

Qiimaha qiimaha kor ku xusan waa qiimaha kharashka. formula Xisaabinta noqonayaa: _RP = P C _C P + _OP + P + P _{K xigeenka.}

Noocyada kharashka

Iyada oo ku saleysan hababka isu-ururinta kharashyada, dhowr nooc oo kharash ah ayaa lagu kala duwan yahay.

1. kharashka Shop xisaabisaa oo dhan workshops kharashka la xidhiidha wax soo saarka, kuwaas oo kharashka shaqada, la jaro kharashka dayactirka ka Guild qalabka, alaabta, iyo kharashka maamulka tamarta.
2. qiimaha wax soo saarka waa wadarta kharashka wax soo saarka noocan ah, iyada oo la tixgelinayo kharashka workshops iyo qiimayaasha kor socdka.
3. Ganacsiga (full) qiimaha - qiimaha a iibka alaabta dhammeeyey, oo ay ku jiraan dhammaan kharashka suuragal ah in ay wax soo saarka buuxa nolosha-wareegga ah ee wax soo saarka iyo suuq.

Habka lagu xisaabinayo qiimaha sicirka

Waxaa jira habab badan oo xisaabinta kharashka iyo sameynta kharashka.

1. Ujecel qiimaha dhabta ah - aasaas u dhigay xisaabinta sax ah oo caddaymo la heli karo ee qiimaha shirkadu.
2. Ujecel kharashka sharciyeed - Habka dhabta ah ee wax soo saarka serial mass iyo taas oo ku kala duwan yihiin hawlaha soo noqnoqda dhqaalaha, qiimaha qarashka laga sameeyey sida waafaqsan heerarka iyo heerarka qaatay waayo shirkadu. Habka analogga ah ee habkani waa shisheeye "laf-dhexe".
3. Ujecel kharashka la qorsheeyay - isticmaalaa jadwal, oo ku salaysan tirooyinka saadaaliyay in loo xisaabiyaa ka xogta dhabta ah iyadoo la isticmaalayo horgalaha saadaal ah, qeybiyeyaasha soo jeedinta, natiijada qiimeynta khabiir.

Kharashka ku jira qaababka

A) Qeexida kharashka iibka, foomka xisaabinta waa sida soo socota:

_RP C = C _PP + P + P _{K xigeenka} - O _NP, halkaas oo tiro dhan yihiin marka la eego qiimaha:

• Iyada oo _RP - qiimaha badeecadaha iibiyey;
• Iyada oo _PP - qiimaha buuxa ee wax soo saarka;
• RVP - kharashyada aan wax-soo-saarka ahayn;
• _Lisitaanka - kharashka ganacsiga,
• About _NP - products xaqiiqsan.

B) Marka la eego xaddiga alaabooyinka iibiyey _{(RP O),} waxaa laga heli karaa kharashka unit of item ah. Tani, waa lagama maarmaan in la isku-gooyo wadarta qiimaha qiimaha mugga (Task No. 1):

Iyada _{U RP} = _C: Oh _RP.

B) Ujeedooyinka falanqaynta, tilmaamayaasha qaraabada ayaa loo adeegsadaa (Naqshadda Tirada 2):

Norm faa'iido yarna _(N-MP), taas oo muujinaysa xidhiidhka ee variable iyo kharashka joogtada ah ee geedka, waxaa loo xisaabiyaa by formula ah:

_MP = H (P _M / C) 100% meesha

• N _M - margin kaalin;
• B - wuxuu ka soo baxaa iibinta alaabta.

Wehliyaha ee qiimaha badeecadaha iibiyey (waxaa loola jeedaa kharashka qalliinka) muujinaysaa saamiga kharashka ee dakhliyada iyo si ay u qiimeeyaan sababaha hoos ku dakhliga laga helo iibka badeecadaha, waxaa lagu qeexaa by formula ah:

_RPC = K _(RP C / B) '100%.

marinkii faa'iidada (ama wax soo saarka breakeven) muujinaysaa at heerkee kharashka wax soo saarka la siiyaa magdhow, waxa loo xisaabiyaa sida soo socota:

TB = _POST P / (L - R _PER.ED) diidanyihiin

• Qaaxada - jebin-xitaa dhibic;
• P _POST - kharashka joogtada ah mugga-soo-saarka oo dhan;
• P _PER.ED - kharashka variable halkii unit of wax soo saarka;
• C waa qiimaha alaabta.

Nambarka Hawlgabka 1 si loo go'aamiyo kharashka wax soo saarka qaybaha alaabta

Xisaabi qiimaha wax soo saarka ee hal litir oo casiir ah. Xisaabinta, waxaan isticmaalnaa xogta soo socota.

1. Kharashyada tooska ah, kun oo rubi:

• Waxyaabaha (xoogga saar) - 2500,
• Shaqada - 70.

2. Kharashka qarashka badan ee wax soo saarka, kun oo rubi. - 2600.

3. Wakhtiga warbixinta, miirista casiirka ayaa la isticmaalay, kun litir - 130.

4. Tiknoolajiyada wax soo saarka casiirku waxay muujinaysaa in lumay ay hoos u dhigtay ilaa 3%, halka qaybta xoogga leh ee alaabta la dhammeeyey aysan ka badnayn 20%.

Horumarka:

1. Soo-soo-kabashada dhammaan kharashyada, waxaan heleynaa qiimaha qiimaha iibka ah, kun oo rubi:

2500 + 70 + 2600 = 5170.

2. Aynu helno mugga casiirka ah ee nooca caynkaas ah, iyada oo la tixgelinayo khasaaraha farsamada, kun litir:

130.0 - 3% = 126.1

126.1 * 100% / 20% = 630.5.

3. Xisaabi qiimaha wax soo saarka litir oo casiir ah, roon:

5170 / 630.5 = 8.2.

Nambarka shaqada 2 ee xisaabinta jebinta xitaa dhibcaha, qiimaha faa'iidada iyo macaamilka

Miisku wuxuu soo bandhigayaa xog ku saabsan samaynta faa'idada shirkad shakhsiyeed, kun doolar. Inta lagu jiro warbixinta, mugga iibka wuxuu ahaa 400 unug.

Muujiyeyaasha	Wadarta	Qaybta
Dakhli	200 000	500
Qiimaha isbeddelka	120,000	300
Dakhliga Marginal	80,000	200
Kharashka go'an	70 000
Wanaag	10,000

Qayb kasta oo dheeraadka ah ee alaabta iibiya faa'iidada margarka ayaa si tartiib ah u dabooli doonta kharashyada joogtada ah. Haddii hal qayb oo alaab ah lagu iibiyo, kharashka joogtada ah waxaa lagu dhimi doonaa 200 RUB. Waxaana lagu qiyaasayaa 69.8 kun riyin. .., iwm Si buuxda u daboolaan kharashka joogtada ah iyo gaadho jabsaday xataa, ganacsiga waa in la hirgeliyo 350 cutubyo ku salaysan xogta xisaabinta waxyaabaha soo socda: 70000 / (500 - 300).

Si loo go'aamiyo kharashka isweydaarsiga, qiimaha badeecadda la iibiyay ayaa la isticmaalaa, qaaciddada xisaabinta waa sida soo socota: (120000 + 70000) * 100% / 200000 = 95%.

Xuddadu waa 40% marka loo eego xisaabinta: 80000 * 100% / 200000 = 40%. Waxay muujineysaa sida faa'idada faa'iido u yeelan doonto isbeddelka marka dakhliga isbeddelayo, tusaale ahaan, kordhinta dakhliga 1 ruble wuxuu keeni doonaa faa'iido faa'iido leh 40 kopecks, oo ku xiran kharashyada isku midka ah.

Awoodda lagu xisaabinayo qiimaha wax soo saarka, si loo kala geddho macaashka dakhliga iyo kharashaadka, si loo falanqeeyo xaaladda dhaqaale ee wakhti go'an oo gaar ah ee qayb kasta oo xogta ah waa fure u ah hawlgalka guusha ee shirkadda.