Ib suam ntawm nqi

Cov hauj lwm zoo ntawm tej ntau lawm txheej txheem nyob rau hauv lub XYUAS TIAS MUAJ TSEEB accounting ntawm nqi. Classification nqi rau ntau lawm ua nyob rau hauv pab pawg: lub cheeb tsam ntawm tshwm sim (kev cob qhia thiab ntau lawm chaw), qhov ntau lawm kev ua ub no. Los ntawm cov xwm, cov ntau lawm tej zaum yuav yooj yim, yog cov uas siv ntau lawm txoj nws tus kheej thiab cov kev pab yog muab. Koom haum pab industries rank li cov neeg uas tsis muaj feem rau qhov siv thiab ua cov khoom, thiab koom nyob rau hauv nws cov kev pab cuam. Suam ntawm cov nqi ntawm ntau lawm nqi Cheebtsam sau ntawv uas yeej siv rau zus tau tej cov khoom thiab muaj ib daim nqi hais nyob rau hauv tag nrho cov nqi. Raws li cov khoom ntawm kev siv nyiaj, los yog costing, faib: ib tug ntau yam ntawm cov ntaub ntawv thiab cov ntaub ntawv raw, rov qab los, cov kev pab los ntawm peb-tog tuam txhab uas muag uas raug nyob rau hauv cov xwm, yuav semi-tiav lawm cov khoom siv thiab lwm yam khoom, roj thiab lub zog yam rau industrial cov hom phiaj, cov nyiaj hli ncaj qha mus rau ntau lawm cov neeg, kev sib raug zoo nqi , cov nqi uas txuam nrog rau kev npaj mus lawm ua hauj lwm, kev tswj thiab kev siv, nyob rau hauv view ntawm lub tsis sib yuav. Qhov no daim ntawv teev yuav confidently nthuav hais xws li: lwm yam kev siv nyiaj teem rau ntau lawm, tus nqi uas txuam nrog rau kev siv, thiab tus nqi ntawm ntau lawm yog tiav. Ib suam ntawm nqi txuam nrog rau lub xam nrog nyob rau hauv tus nqi txoj kev, implies ib tug ncaj qha nqi thiab overheads. Nyob rau hauv qhov ncaj nqi yog feem ntau to taub cov nqi uas, nyob rau hauv lub hauv paus ntawm thawj cov ntaub ntawv, xa mus rau cov nqi ntawm ib tug hom ntau lawm. Nyob rau hauv lub indirect, los yog lwm yam nyiaj siv ua haujlwm, tus nqi nkag siab nqi mus txog rau feem ntau cov hom ntawm kev ua hauj lwm thiab cov kev pab cuam. Cov no muaj xws teeb pom kev zoo thiab cov cua kub ntawm ntau lawm chaw, lub chaw ua hauj lwm ntawm tus txheej txheem cov khoom. Nyob rau ntau lawm tagnrho faib nce mus nce los nqi - cov neeg uas nyob rau loj tshaj variability thiab yog ncaj qha proportional kev sib raug zoo nrog rau qhov ntim ntawm manufactured khoom. Taag nqi - qhov no hom ntawm kev siv nyiaj kuj yog nyob rau hauv lub ntim ntawm ntau lawm. Ntawm no kaj tus nqi ntawm kev them nqi cov nyiaj hli los ua hauj lwm cov neeg, raws li tau zoo raws li txoj kev koom tes mus rau lub sinking nyiaj. Ib suam ntawm tus nqi ntawm ntau lawm yog raws li nyob rau hauv cov khoom, uas yog xam nrog rau kev hwm rau cov nqi, thiab muaj xws li nyob rau hauv nws cov tswv cuab ntau hom ntawm cov nqi sib koom los ntawm cais cim.

Suam ntawm cov nuj nqis nqi

Ib tug tshwj xeeb qhov chaw nyob rau hauv ib tug ntau yam ntawm systems, nqi accounting yuav siv sij hawm lawv cais. Suam ntawm cov nqi nqi faib rau tus nqi ntawm tib neeg thiab indirect, nyob ntawm seb lub hauj dab, raws li tau zoo raws li tsau thiab nce mus nce los. Direct nqi feem ntau yog muab rau tus account nyob rau hauv lub debit account №20 zoo paub tias hauv lub npe ntawm "Thawj lawm". Tej nqi yuav tsum tau ntaus nqi rau ib hom ntawm cov khoom. Tus nqi ntawm tej nqi yog, tsis hais ntawm qhov ntim ntawm qhov kev tso tawm ntawm cov khoom, thiab txo lawv yuav ua tau tsuas yog los ntawm txoj kev loj hlob ntawm lub Scope ntawm kev ua ub no teem rau ntau lawm. Indirect nqi txuas rau cov kev tswj tuam txhab, tus nqi ntawm kev muag khoom ntawm cov khoom thiab cov kev pab cuam ntawm thawj ntau lawm.

Classification los ntawm tus nqi

Ntawm tag nrho cov luj classifications nqi occupies ib tug tshwj xeeb qhov chaw nyob rau hauv lub cais ntawm cov nqi khoom. Yuav kom qhov no kawg, cov nqi ntawm cov ntau lawm yog, qhia nyiaj siv ua haujlwm thiab yooj yim. Raws li ib feem ntawm cov nyiaj siv ua haujlwm nqi yog npaum li cas mus rau hauv tus account, uas yog ua hauj lwm cov khoom thiab nws txij nkawm. Pawg no yuav tsum muaj xws li cov nqi ntawm cov kev tswj ntawm ntau lawm qhov chaw thiab cov enterprise raws li ib tug tag nrho. Nyob rau hauv tas li ntawd, cov nqi uas txuam nrog qhov kev siv thiab zus tau tej cov khoom, muab xam thiab nqi accounting yog tseem muab faib rau ib tug neeg cov khoom.