Kharashka - fikradda ah aragtida dhaqaalaha

In dhammaan xarumaha ku lug leh wax soo saarka (taas macnaheedu waa in waxyaabaha iyo hab ay), iyo sidoo kale horumarka shaqada maal-caasimada warshadaha, qaab oo dhaq-yihiin kharashka wax soo saarka. Tani waa kharash ah ee ilaha dhaqaalaha in ganacsaduhu ku qaato in ay soo saaraan waxyaabaha ay.

Tani fikradda in aragtida dhaqaalaha ku salaysan yahay fikradda ah in ilaha waa kooban yahiin u baahan tahay in la raadiyo habab kale oo ay u isticmaalaan. Xaqiiqada ah in doorashada ee hab gaar ah in ay soo saari doonaan alaabta, uu sababaa lumis ah ee faa'iidooyinka in laga heli karaa iyadoo la isticmaalayo habab ku haboon khayraad, ku haboon ee ugu wanaagsan oo dhan suurto gal.

Marka tan la eego, labada kooxood wadaagaan kharashka iyo ay yihiin dibadda ah (toos ah) iyo gudaha (qarsoon).

Dibadda (kharashka tooska ah) - waa kuwa u taga inay bixiso khayraadka dhaqaale - helitaanka alaabta ceeriin, qalabka, adeegyada gaadiidka, adeegyada shaqada. qeybiyeyaasha ma yihiin milkiilayaasha shirkadda.

Gudaha (aan toos ahayn) kharashka - waa kuwa tag on in ay isticmaalaan khayraadka of iyaga u gaar ah, aan la bixin. Waxaa ka mid ah kuwa dakhli ganacsade ah ma uusan helin at isticmaalka wanaagsan ugu kale khayraadka gaar ah. kharashka Gudaha - waxay sidoo kale waa lacagta ugu yar oo loo baahan yahay ganacsadaha ah in ay sii wadaan howlgallada meel gaar ah oo ganacsi.

Kaladuwan ee kharashka si toos ah iyo si aan toos ahayn ka dhigan labadan waji ee fahamka nooca kharashka shirkadda.

1. Habka Accounting. Waxay bixisaa for kala iibsiga ee kharashka tooska ah. Waxay bixisay isla markiiba ka dib marka la helo qaansheegta ama waybill. kharashka Accounting waxaa lagu muujiyey in isu dheelitirka ee shirkadda ka.

2. hab dhaqaale. Waxa uu isku qorin kharashka soo saarka, kharashka labada toos ah iyo si aan toos ahayn oo la xidhiidha awoodda si ay u isticmaalaan khayraadka aad doorato. From ku tirinaya kharashka dhaqaale ku kala duwan yihiin size qiimaha khayraadka shakhsiyeed.

Qiimaha fursadaha lumay (alternative) - taasi waa qiimaha, kaas oo, marka la xaddiga khatarta la barbar dhigo, waxay leedahay lacagta ugu badan ee suurtogalka ah ee wax soo saarka ee la doortay ama dabeecad adag.

Taas macnaheedu waa in kharashka dhaqaale - waa kuwa waa in ganacsadaha si kor loogu qaado khayraadka u huray in isticmaalka kale. Waxay ka tarjumayaan qiimaha khayraadka la fursadaha fiican ee ugu macquulsan si ay u isticmaalaan.

Iyadoo ku xiran waqtiga lagu jiro taas oo aad ka bedeli kartaa khayraadka dhaqaale in shirkadda qabsado in ay soo saaraan nooc ka mid ah qaar ka mid ah waxyaabaha ku jira Sharaf ah:

- kharashka shirkadda oo muddo dheer ka (ie dunta waqti, taas oo ku filan in la beddelo oo dhan khayraadka in lagu lug doono);

- kharashka shirkadda ee bareeg gaaban (ie, in bareeg waqti, inta lagu guda jiro taas oo aysan waxba ka beddelin ugu yaraan hal nooc ka mid ah khayraadka).

nooca dambe ee kharashka kala qaybsan yihiin oo ay si joogto ah, guud ahaan, celceliska, variable, iyo soohdinta kale.

geysid (ama magaabo-geysid) kharashka eegin isbeddelka saarka dhacaan. Tani waa qiimaha kirada, dayactirka ah ee shaqaalaha maamulka.

kharashka variable waxaa si toos ah oo la xidhiidha isbedelka ku dhacay wax soo saarka. kharashka Tani tamarta, wax cayriin, on magdhowga shaqaalaha.

Wadar ahaan labada lug, ama kharashyada wadarta - qiimaha adag ay ku iibsadaan iyo isticmaalka dhammaan arrimaha ee wax soo saarka. Waxay ka kooban yihiin wadarta kharashka joogtada ah iyo variable.

kharashka celcelis ahaan waxaa lagu soo bandhigay sida kharashka celcelis ahaan halkii unit of-soo-saarka.

Boundary - kororkan in kharashka, taas oo loo baahan yahay in ay soo saaraan unit dheeraad ah oo wax soo saarka.

Xaaladaha qaarkood waxaa laga yaabaa in shirkadaha lagu qaado iyo kharashka karin. Iyagu ma waxaa laga buuxin karaa oo tilmaamaya:

- fursadaha ka lumay ee la xidhiidha go'aanka maamulka qaldan;

- kharashka la qaatay hal mar oo dhan oo aan bedelay xitaa marka shirkadda joogsanayo si uu u jiro (tusaale ahaan, kharashka advertising).