Ixabiso lexabiso lixesha lezemali elisetyenziselwa ukuhlaziywa kweendleko ukubonisa into ekunikezelwa ngayo iindleko. Ngokomzekelo, umkhiqizo oveliswa yinkampani yintlawulo yezinto ezizodwa, abasebenzi abasebenza ngokuthe ngqo kunye nokuvelisa .
Ixabiso lexabiso lingaba yiprojekthi, inkonzo, intsimi, isebe okanye umthengi - nanini na ukulawula kuthatha ukulinganisa indleko. Inkokhelo yinto yolawulo lolawulo okanye i-term accounting cost and is used when allocating a direct and indirect cost. Iindleko zabiwe kwixabiso lexabiso kwaye zineendleko ezichanekileyo okanye ezingathanga ngqo. Iindleko zingathatyathwa ngokulinganisa ngokuthe ngqo, okanye ngokwabiwo okanye ukwabelwana.
Iintlobo zeeNkcitho zeNdleko
Nazi izinto ezi-3 zeendleko zezinto, ukuveliswa, ukusebenzisana kunye nezoshishino:
- Isiphumo: Izinto eziqhelekileyo zeendleko ziyimveliso yenkampani kunye neenkonzo. Ukunikezelwa kweendleko kwenza uhlalutyo lwenzuzo kunye nokuhlelwa kwexabiso .
- Ukusebenza: Intlawulo yento ingaba yindawo okanye umsebenzi ngaphakathi kwenkampani, njengesebe, ukusetyenziswa kwezixhobo, umgca wokuvelisa, okanye inkqubo. Ngokomzekelo, unokulandelela iindleko zokusungula umkhiqizo omtsha, okanye umnxeba wenkonzo, okanye ukuhlaziya umkhiqizo obuyisiwe.
- Ubudlelane bezoshishino: Into enokubakho iindleko ingaba yangaphandle kwenkampani, njengomthengisi okanye umthengi, ukugqiba indleko yokujongana naloo mbutho. Olunye uhluka kwimiba yindleko yokuvuselela iimvume okanye iimvume .
Kungadingeka ukuba ube nenjongo yendleko ukwenzela ukuba ufumane ixabiso lentengo esezantsi, okanye ukuba ubone ukuba iindleko zifanelekileyo, okanye ufumane ixabiso elipheleleyo lolwalamano nolunye uhlobo.
Ngokuqhelekileyo, inkampani iza kugxininisa kwixabiso lezinto kuphela ngezihlandlo, ukubona ukuba kukho utshintsho olubalulekileyo ukususela kuhlalutyo lokugqibela. Ngokuqinisekileyo, into ehlawulwayo inokuphinda ihlolisiswe ngokuqhubekayo xa kuqinisekiswe. Ukuhlaziywa konyaka kuqhelekileyo kwizinto ezininzi zeendleko. Ukuba uhlalutyo luyinkimbinkimbi ngakumbi, ukuhlaziywa kungabakho ngexesha elide.
Ukusetyenziswa
Ukuchonga nokunikezela ngexabiso elichanekileyo lokuhlawula izinto kuyisisiseko kwisicwangciso-mali , kwaye kufuneka sihambisane nokuhlaziywa kweendleko zangaphambili zembali kwizinto ezifanayo zeendleko. Oku kuya kunceda ekuchanekeni kocwangciso. Ikwaxhasa kwakhona ukulungiswa kweengxelo zengxelo-mali, ukuchonga ukuba zeziphi iingxelo ezichaphazelekileyo kwaye amanani achazwe.
Khumbula, into eyindleko ayikho into efanayo ne-akhawunti evela kwididi yeeakhawunti . I-akhawunti nganye yindawo yokugcina imali, ngokukodwa, i-akhawunti yenkcitho yezinto ezibonakalayo. Ukuthengiselana kungeniswe kule akhawunti njengengxowa okanye iikhredithi.
Imizekelo: Inkampani ye-XYZ ikhiqiza umgca weebhasikidi ezili-10 eziyindleko kwimveliso yazo. Lo mgca weemveliso yintlawulo yento yazo zonke izinto ezichanekileyo, abasebenzi abasebenza ngqo kunye nabangaphezulu.