Kodi cholowera ndi chiyani ndipo chimapangidwa bwanji?

Pazolemba zonse zomwe zilipo mu bukhu mpando wotsegulira ndi woyamba ndipo koposa zonse. Izi ndi zolembedwa zomwe zimasonkhanitsidwa kumayambiriro kwa zochitika pazochitika zachuma komanso zachuma za kampani panthawiyo. Popanda kutsegula sikungakhale kotheka kuyambitsa nthawi zowerengera ndalama, mu buku lalikulu kapena mbiri ina iliyonse yazachuma yakampaniyo.

Mpando wotsegulira imayambitsa nthawi yonse yowerengera kampani amene nthawi yake ndi chaka chimodzi. Kuchokera pamenepo, zochitika zonse zachuma zomwe bizinesi ipanga panthawiyi zalembedwa. M'makampani ambiri, nthawi zambiri imagwirizana ndi chaka cha kalendala, kuyambira pa Januware 1 ndikutha pa Disembala 31. Mmenemo, katundu kapena katundu aliyense adzasonkhanitsidwa, ndiye kuti, ndalama ndi ndalama. Potengera izi, kulowa kolowera sikungakhale ndi ndalama kapena ndalama. Mwanjira ina, cholowera ndichomwe chimayambitsa bukulo chifukwa kulowa kukangolowa, mayendedwe amayenera kutumizidwa m'buku. Kuti mumvetsetse momwe mungakhazikitsire ndikuyamba, pitilizani kuwerenga nkhaniyi yomwe tapereka.

Constitution yamipando yoyamba

Kulowera koyamba ndikofunikira kulowa koyamba zachitika poyambitsa bizinesindiye kuti, popanga / kubadwa bizinesi yatsopano. Pali zochitika ziwiri momwe kulowa koyenera kuyenera kuchitidwa, ndipo iyi ikhala yoyamba.

Pakulemba koyamba kumeneku, zopereka zonse za omwe akuchita nawo ziwonetserozi ziwonetsedwa. Ali ndi chuma chonse ndipo amatha kukhala azachuma komanso nyumba zogulitsa, malo, mipando. Gawo ili lonse Amadziwika mu gawo la "ayenera" kenako mu "kukhala" ndi share share, popeza zolemba za kampaniyo zidapangidwa.

Ndalama zonse zomwe zimachokera pakuphatikizidwa kwa kampani, monga misonkho, zimalembedwa ngati zolowa pambuyo poti kulowa koyamba kutsegulidwe. Pambuyo pazolembedwazi, ndalama zonse zomwe zachitika pantchitoyo, monga ma invoice, malipiro, misonkho, komanso ndalama zomwe zimaperekedwa pogulitsa kapena ntchito zomwe zimaperekedwa, zitha kupitilirabe.

Nkhani yowonjezera:

Misa Yachikhalidwe

Pambuyo pa chaka cha kalendala ndikufika kumapeto kwa kayendetsedwe ka ndalama, kulowa kotsekera kuyenera kupangidwa. Maakaunti amafunika kulowetsamo kuti awasiye mu zero zero. Mwanjira iyi, kulowa kwatsopano kwa chaka chachuma chikubwera kungayambike, kusamutsa zikhalidwe zakale kupita kuzatsopano. Kutsatira zomwezo, kuzindikira zomwe zili muakaunti ya "debit" ndi zomwe zili muakaunti ya "ngongole".

Khomo lotsegulira kampani yomwe yakhazikitsidwa kale

Kulowa koyamba kuwerengera ndalama kumapangidwira chaka chilichonse chachuma mpando wotsegulira. Zimabwera pambuyo potseka, yomwe ndi yomaliza kuwerengetsa ndalama kumapeto kwa chaka.

Khomo lotsegulira limapangidwa motsatira njira yomweyo, koma kuyambira kampani yomwe idapangidwa kale. Zambiri zomwe zitha kupezeka zimatha kusiyanasiyana, koma nthawi zambiri zimakhala zitatu. Yoyamba ndikusamutsa miyezo kuchokera pakutseka kulowa kulowa kolowera. Mlandu wachiwiri ndikubwezeretsa chaka chatha kapena kachitatu ngakhale kulibe deta.

Kutsegula chitsanzo cha mpando

Tipanga chitsanzo chongoganizira cholowera kwa kampani yomwe tiziitane «ndalama 521 SL». Titamaliza kutseka kumapeto kwa chaka chachuma chatha, tikupitiliza kuyambitsa mwayi woyamba wazowerengera zatsopano. Muyezo womwe tinali nawo kumapeto kwa chaka titha kukhala, mwachitsanzo, zinthu izi:

• Yogwira: Makina 3.000 mayuro. Ndalama 500 mayuro. Makasitomala 600 mayuro. Masheya 800.
• Zosavuta: Likulu 1.000 mayuro. Kusungitsa kwa 400 euros. Ngongole za 800 euros.

Magawo onse azachuma adzadziwika koyamba m'chigawo "choyenera", kenako pansi pa "chuma" ngongole zomwe zafotokozedwa pamwambazi zipitilizabe kudziwika (monga kungapitirirebe).

Monga tafotokozera pamwambapa, kulowa koyamba kungayambike koyamba ngati kampaniyo yangophatikizidwa. Poterepa nthawi zambiri amakhala deta yosavuta chifukwa kulibe ndalama zoyambirira ndipo nthawi zambiri amakhala ndalama kapena mabanki (chifukwa cha zopereka zopangidwa ndi anzawo). Tikhozanso kudzipeza tokha ngati tili ndi kampani yomwe ili ndi pulogalamu yowerengera ndalama. Pachifukwa ichi, pulogalamuyo idzakhala yokhayokha ndipo kumapeto kwa nyengo yapitayi, kulowa koyambira kudzayamba. Pankhani yoti wina asunge zowerengera izi, pali ntchito ina yochulukirapo ndipo ndikofunikira kuti maakaunti onse atsekeke ndikuyamba kulowa.

Mwachizolowezi, sipadzakhala kuwonongeka kwakukulu ngati "makina" kapena "makasitomala", chifukwa anali lingaliro lophweka. Nthawi zambiri pamakhala fayilo ya kasitomala aliyense, komanso kuwonongeka kwa zinthu zosiyanasiyana zomwe kampaniyo ili nazo.