Sicirka kharashka dhabta ah

Qiimaha wax soo saarka ayaa la fahamsan yahay qiimaha lacageed ee dhammaan kharashyada ay soo saarto shirkadda ee wax soo saarkeeda. Xisaabinta qiimaha ayaa lagama maarmaan u ah abuurista qiimaha alaabta la dhammeeyay iyo in la dhaqan geliyo go'aamada maamulka ee loogu talagalay kordhinta faa'idada ganacsiga. Qiimaha qiimaha waa la qorsheyn karaa waana run.

Kharashka ugu horreeya ee kharashka waxaa ka mid ah kharashyada ugu badan ee suurtogalka ah ee shirkadda soo saarista alaabta. Waxaa lagu xisaabiyaa iyadoo loo eegayo qorshaha la soo dejiyey muddooyinka soo socda. Qiimaha kharashka dhabta ah waa muujin lacag ah oo macnaheedu yahay dhab ahaantii lagu bixiyay alaabada la sii daayay.

Daro xisaabinta diiwaanada ogaansho, ku lug leh geeddi-qaadeen ku salaysan run ahaantii qaatay on helitaanka ilaha dhaqaale. Qiimaha kharashka dhabta ah ee hantida wareega waa faa iido lacageed oo ah kharashka uu ururku ku yeeshay iibsigooda. Waxaa ka mid ah:

- xaddi lacag hantida la taaban karo iyadoo la raacayo heshiiska;

- Qaddar ay ku bixisay hay'adda macluumaadka iyo adeegyada la-talinta, bixinta taas oo la xiriirta helitaanka kaydka wax soo saarka iyo wax soo saarka;

- Lacagaha loo bixiyo lacagta caddaynta;

- caddadka canshuuraha aan la soo celin karin, bixinta taas oo ay ku jirto qiimaha qiimaha maaddada;

- lacagta lacageed ee u dhiganta adeegyada hay'adaha dhexdhexaadinta;

- Kharashka soo gala goosashada iyo gaadiidka kaydka (wax soo saarka-wax soo saarka) meesha ay isticmaalayaan;

- Kharashka ay soo saareen hay'adda ee ku saabsan habka loo hirgelinayo hantida hadda, si loogu oggolaado dawlad-goboleedka lagama maarmaanka u ah isticmaalka hababka farsamada (baakadaha, kala-soocidda);

- Kharashka Guud ee dabiiciga ah, si toos ah oo la xidhiidha barashada afku ee alaabada;

- Kharashyada kale ee la xiriira iibka MPZ.

Qiimaha kharashka dhabta ah ee soo-saarka ururku waa kaydka wax soo saarka iyo soo-saarka, taas oo loogu talagalay iibka. Xisaabinta iyo go'aaminta kharashyada ku dhaca wareegga wareegga farsamada, shirkadda ganacsigu waxay ku saleysantahay nidaamka loo sameeyay si loo ogaado qadarka kharashyada noocyada qaar ka mid ah alaabta. Sidaa darteed, kharashka dhabta ah ee alaabada diyaar u ah iibka waa qiimeynta alaabta ceeriin iyo qalabka, khayraadka dabiiciga ah iyo shaqaalaha, hantida iyo tamarta ee ururka uu qaatay intii lagu guda jiray nidaamka soo saarista.

Shirkadu waxay soo saari kartaa xisaabinta alaabta la soo saaray laba siyaabood. Criterion fikiri alaabta la dhammeeyayna ay marka ta hore waa dhabta kharashka wax soo saarka. Habka labaad, alaabtaas ayaa loo aqbalaa xisaabinta iyadoo loo eegayo kharashka qorshaysan ama heerka caadiga ah.

qiimaha dhabta ah ee alaabta (dhammeeyayna) in habka ugu horreeya ee laga fekerayo in diiwaanka xisaabinta galo account debit 43 "alaabta Dhameyso", 20 "wax soo saarka asaasiga ah" ee waraaqaha la score credit ah. Ururadu waxay isticmaalaan habkan loo xisaabinayo badeecadaha la sii daayay.

The kharashka dhabta ah lasoo gudboonaatay hay'ad ganacsi, waayo, soo saaridda alaabta ah waxaa lagu tirin karaa oo kaliya kadib marka bisha warbixinta, marka la go'aamiyo si toos ah iyo labada kharashka aan tooska ahayn. Marka la eego qiimaha alaabta la iibiyay isla mudadaas, lama xisaabin karo. Si looga fogaado dhibaatadani, waxaa jira siyaabo gaar ah oo loo qori karo waxyaabaha la dhammeeyey:

- qiimaha hal unit;

- qiimaha celceliska qiimaha;

- isticmaalka habka FIFO;

- isticmaalka qaabka LIFO.