Cov khoom muaj nqis lossis cov khoom siv tau ua lub luag haujlwm tseem ceeb hauv cov haujlwm ntawm ib lub tuam txhab. Kev ruaj ntseg nyiaj txiag ntawm kev lag luam nyob ntawm qhov kev txiav txim kom raug ntawm cov kev xav tau ntawm cov ntaub ntawv yooj yim. Qhov tsis muaj cov khoom tseem ceeb tuaj yeem ua rau muaj kev cuam tshuam ntawm kev tsim khoom thiab kev xa khoom qeeb, uas cuam tshuam rau kev noj qab haus huv nyiaj txiag. Yog li ntawd, nws yog ib qho tseem ceeb uas yuav tsum tau coj mus rau hauv tus account kom raug, txheeb xyuas thiab siv cov khoom siv hauv paus lossis hauv paus kev lag luam, txo tus nqi ntawm kev tsim khoom.
Cov khoom siv hauv kev tsim khoom yog dab tsi?
Kev faib tag nrho cov ntaub ntawv mus rau hauv chav kawm ntawm cov theem pib thiab kev pabcuam yog nyob ntawm qhov chaw ntawm lub tuam txhab. Piv txwv li, hauv cov nroj tsuag kev lag luam, hlau yog cov khoom siv yooj yim, xws li ntawv hauv lub tuam txhab luam ntawv. Tab sis hauv lwm lub tuam txhab, cov ntaub ntawv tib yam no tau muab cais ua pab pawg. Piv txwv li, yog tias daim ntawv siv los ua cov ntawv sau lossis cov ntawv cim hauv lub teeb lossis zaub mov kev lag luam.
Cov ntaub ntawv yooj yim yog cov khoom tseem ceeb ntawm kev tsim khoom ntawm txhua lub tuam txhab, tsis hais nws qhov kev ua haujlwm. Lawv koom nrog hauv cov txheej txheem tsim khoom rau ib lub sijhawm, lawv cov nqi raug coj mus rau hauv tus account tus nqi ntawm cov khoom tiav. Hauv kev lag luam thiab kev ua liaj ua teb, cov no suav nrog cov khoom siv raw, nrog rau lwm cov ntaub ntawv tom qab kev ua thawj zaug.
Rau cov tuam txhab, tsis hais txog kev ua haujlwm, xws li qhov taw qhia raws li cov khoom siv yog qhov tseem ceeb, qhov qis dua, tus nqi qis dua ntawm cov khoom tiav.
Cov khoom siv yooj yim thiab pab cuam
Tus nqi kwv yees ntawm kev lag luam yuav tsum qhia txog kev siv cov khoom siv yooj yim, nrog rau cov khoom pabcuam. Hauv qhov no, tus nqi ntawm cov nqi xa rov qab, yog tias muaj, ntawm cov khoom siv thiab cov khoom tiav tiav raug txiav tawm.
Hauv kev xa khoom, qhov khoom ntawm kev tswj yog cov khoom siv. Qhov no tej zaum yuav muaj xws li roj, raw khoom, tag nrho, spare qhov chaw rau kho, cuab yeej, khoom siv. Lawv tag nrho cov tshwm sim nyob rau hauv lub accounting ntawm lub enterprise rau ib tug tej lub sij hawm ntawm lub sij hawm. Muaj xws li tus nqi ntawm cov khoom siv, nyob ntawm seb lub tuam txhab.
Txhua lub lag luam npaj kev noj cov khoom siv thiab cov ntsuas nyiaj txiag ua ntej (hli, quarter, xyoo). Tsis tas li ntawd, cov phiaj xwm ntsuas tau muab piv nrog cov nuj nqis tiag tiag, los ntawm cov txiaj ntsig ntawm kev lag luam suav nrog. Cov ntaub ntawv tseem ceeb thiab cov khoom pabcuam raug muab coj los rau hauv tus account. Nws yog ib qho tseem ceeb rau txhua lub tuam txhab kom txo qis cov nocov ntsuas, tab sis tib lub sijhawm kom qhov no tsis cuam tshuam rau cov khoom tsim tawm.
cov ntaub ntawv yooj yim tuaj ntawm qhov twg?
Cov ntaub ntawv yooj yim yog cov txiaj ntsig tseem ceeb ntawm kev lag luam uas tuaj rau kev tsim khoom los ntawm cov neeg muag khoom, cov neeg nruab nrab lossis cov neeg koom tes. Qhov tseeb ntawm kev txais cov ntaub ntawv yuav tsum tau sau tseg thiab muab tso rau hauv lub tuam txhab cov ntaub ntawv sau nyiaj.
Thaum xa khoom, ob qho tib si tseem ceeb thiab pab cuam, tus neeg muag khoom yuav tsum muab cov ntaub ntawv nrog rau (feem ntau yog ib daim ntawv them nqi), ces tus neeg sawv cev ntawm lub chaw muab khoom kuaj xyuas qhov tseeb ntawm cov ntaub ntawv thiab cov khoom xa tuaj. Yog tias tsis muaj qhov tsis sib xws, daim ntawv sau nqi thiab daim ntawv them nqi tseem tshuav ib daim ntawv kos npe los ntawm ob tog. Yog tias cov khoom tau txais sab nraud ntawm lub koom haum, thiab tsis nyob hauv lub tsev khaws khoom, ces muaj daim ntawv tso cai lij choj.
Ntxiv mus, kev txav ntawm cov khoom muaj nqis ruaj khov tau tshwm sim nyob rau hauv lub koom haum nws tus kheej, pib los ntawm kev txais cov khoom ntawm lub tsev rau khoom, tso tawm daim npav txav mus rau hauv cov khoom siv nyiaj thiab siv nws ncaj qha rau hauv kev ua haujlwm ntawm kev lag luam.
Vim li cas peb yuav tsum coj mus rau hauv tus account cov ntaub ntawv tseem ceeb thiab lawv cov kev faib tawm
Txhua lub lag luam txaus siab txo tus nqi ntawm nws cov khoom. Tias yog vim li cas cov ntaub ntawv kim kim yog hloov los ntawm cov khoom pheej yig dua, nws nyob ntawm cov yam ntxwv ntawm cov khoom siv hauv paus. Nws tseem yog ib qho tseem ceeb los txo cov khoom pov tseg thiab ua kom muaj nuj nqis. Txhawm rau ua qhov no, cov tuam txhab siv cov thev naus laus zis siab, nce ntxivzoo ntawm raw cov ntaub ntawv thiab cov ntaub ntawv, raws li zoo raws li lwm yam kev pab cuam.
Nyob hauv cov txheej txheem tsim khoom, cov ntaub ntawv tseem ceeb tuaj yeem siv ntau txoj hauv kev. Qee tus tau noj tag nrho hauv cov txheej txheem tsim khoom (cov khoom siv raw), lwm tus hloov lawv cov duab (xim, roj nplua nyeem), lwm tus nkag mus rau cov khoom tiav tiav yam tsis tau ua tiav (cov khoom seem), lwm tus pab tsim cov khoom, tab sis tsis txhob nkag mus rau hauv cov khoom tiav. lawv (MBP).
Tsis tas li, cov ntaub ntawv tuaj yeem muab faib los ntawm cov khoom siv, uas txiav txim siab daim ntawv tshaj tawm uas cov tuam txhab sau.
Kev suav nyiaj rau cov ntaub ntawv yooj yim
Cov ntaub ntawv yooj yim yog lub hauv paus ntawm kev suav nyiaj rau txhua lub lag luam, uas yog ua raws li peb theem: kev txais nyiaj, xa tawm ncaj qha rau cov txheej txheem tsim khoom thiab xa rov qab, uas yog, pov tseg nyiaj txiag. Qee lub sij hawm lub tuam txhab pov tseg yog rov siv dua hauv kev tsim khoom, uas txo cov nqi tsawg. Cov nyiaj hauv accounting raug lees txais ntawm tus nqi tiag tiag yam tsis muaj VAT.
Tus nqi tiag tiag rau cov ntaub ntawv yooj yim suav nrog:
- nyiaj them rau tus muag lossis tus muag khoom;
- nqi rau cov ntaub ntawv thiab kev pabcuam kev sab laj ntsig txog kev yuav khoom;
- kev lis kev cai (yog tias cov nyiaj tau txais los ntawm cov tuam txhab txawv teb chaws sab nraud);
- se cuam tshuam nrog kev yuav khoom thiab uas tsis tuaj yeem thim rov qab;
- nyiaj them rau tus neeg nruab nrab yog tias cov cuab yeej ruaj khov tau yuav los ntawm nws;
- shipping nqi rau kev xa khoom (nrog rauinsurance).
Tus nqi ntawm cov ntaub ntawv yog raws li tus nqi ncaj qha los ntawm kev xa mus rau kev thauj mus los.
Cov ntaub ntawv tseem ceeb siv hauv kev tshuaj ntsuam
Cov khoom tseem ceeb yog cov khoom tseem ceeb ntawm tus account 10 "Cov Khoom". Nws tseem tuaj yeem siv qee cov nyiaj pabcuam los sau cov nqi ntawm cov nuj nqis ntxiv cuam tshuam nrog kev tau txais cov cuab yeej ruaj khov.
Txhua lub lag luam them nyiaj tshwj xeeb rau kev tshuaj xyuas cov ntaub ntawv, uas yog lub hauv paus ntawm kev tsim khoom. Nws yog ib qho tseem ceeb kom raug coj mus rau hauv tus account qhov kev siv ntawm cov ntaub ntawv, xam lawv theem ntawm kev siv los ntawm lub tuam txhab. Tag nrho cov ntsuas no yog xam raws li kev npaj, thiab tseem muab piv nrog cov sijhawm zoo sib xws (rau ib hlis, ib lub hlis twg, ib xyoos). Cov qauv tso cai rau koj txheeb xyuas qhov chaw overrun ntawm cov ntaub ntawv yooj yim tshwm sim thiab vim li cas. Tsis tas li ntawd, los ntawm kev txheeb xyuas, nws muaj peev xwm txheeb xyuas txoj hauv kev thiab txoj hauv kev los txo tus nqi ntawm cov khoom siv yooj yim, uas ua rau txo tus nqi tsim khoom.
Muaj ib yam li kev siv cov khoom siv. Nws txhais tau tias yog qhov piv ntawm qhov ntim ntawm qee yam khoom siv hauv cov khoom tiav rau qee lub sijhawm rau cov nyiaj siv thiab lawv qhov ntau rau lwm lub sijhawm zoo sib xws. Yog tias qhov ntsuas no nyob ze rau ib qho, ces qhov kev xyaum tsis muaj pov tseg hauv kev tsim khoom thiab cov cuab yeej ruaj khov yog siv rationally.
Cov Khoom Siv Ua Haujlwm Ua Haujlwm
Cov ntaub ntawv yooj yim yog lub hauv paus uas nws ua haujlwmtuam txhab. Lawv cov nyiaj txiag thiab kev txheeb xyuas yog txoj haujlwm tseem ceeb tshaj plaws rau lub tuam txhab uas xav nce nws cov txiaj ntsig.
Lub luag haujlwm tseem ceeb ntawm kev suav nyiaj txiag yog:
- tsim ntawm tus nqi tiag;
- raws sijhawm thiab cov ntaub ntawv raug ntawm qhov tau txais, txais thiab siv cov ntaub ntawv;
- tswj hwm kev khaws cia cov ntaub ntawv, tag nrho lawv cov khoom ntawm txhua theem ntawm kev txav;
- tswj thiab tshuaj xyuas ntawm cov ntaub ntawv xav tau kom lub tuam txhab ua haujlwm tsis nres;
- txheeb xyuas cov khoom pov tseg uas tuaj yeem rov qab tau (rov siv dua, muag lossis rov muag hauv lwm yam khoom);
- kev ntsuas cov khoom siv tau zoo.
Zoo kawg
Cov ntsiab lus xws li cov ntaub ntawv thiab cov khoom tsim tawm yog qhov sib cuam tshuam rau ib leeg, ntxiv rau, lawv nyob ntawm ib leeg. Thiab nyob rau hauv ntau txoj kev lawv txiav txim siab txog nyiaj txiag ntawm lub tuam txhab. Lawv txoj kev siv tau zoo ua rau kev nce nyiaj tau los ntawm kev lag luam, thiab, raws li, nce profitability. Tab sis cov nuj nqis no kuj cuam tshuam los ntawm cov khoom lag luam xws li cov neeg siv khoom xav tau, kev nce nqi, kev quab yuam majeure (vim qhov tshwm sim - ua txhaum cai ntawm kev cog lus) thiab se.
Nws yog ib qho tseem ceeb rau txhua lub lag luam kom suav tag nrho thiab txheeb xyuas txhua qhov ntsuas ntawm kev siv cov ntaub ntawv yooj yim, vim tias kev noj qab haus huv ntawm lub tuam txhab ncaj qha nyob ntawm qhov no.
