Oa ho lokisetsa lipolelo tse lichelete

Ho ea ka molao ho "Ka boikarabello N 113-XVI» la Federation ea Russia, li ile tsa amohela ka 2007, ho hlophisa khampani tlalehelang lichelete, e leng karolo ea bohlokoa ea boikarabello, e tlameha ho hlooho. ditlhoko ena e sebetsa ho lik'hamphani tsohle le mekhatlo ngolisitsoeng tšimong ea Serussia.

Tsoela molemo Lipolelo Financial

mmuso ha se ho se lebaka khomarelang le habohlokoa haholo ho ka taba ena. Ka mor'a hore tsohle, ba kamehla le tsoelang pele tlalehelang lichelete Ho fana ka nako e loketseng 'me phoso ea ntle miscalculation makhetho le lefa ba etsa moralo oa tšebeliso ea. Eo ka lehlakoreng le thusa hore ho ea ka tšebetso katleho dibopeho le nonproductive. Seo se bolela ho ntshetsa pele le ho fumana matla a, 'me puso ka boeona.

Ho phaella moo, ba tsamaiso e loketseng ea mo tlalehelang lichelete tlatsetsa katlehong ea moralo le khoebo ntshetsopeleng ya khampani, eo hammoho le lik'hamphani tse ling tse nang le le phello e ntle ka ho hōla ha moruo naheng ka kakaretso.

Ba fumana monyetla oa khoeli le khoeli ho bona balwa diphetho lichelete, ho akarelletsa le ho sebetsa le systematization ya tjhelete ya libokeng tsohle nakong ena ea ditransekshene moruo le tsa lichelete ka ho ya ka chelete, motsamaisi oa ba tiile ke kgona ho hantle hlahloba boemo lichelete tsa k'hamphani eo, hammoho le ho rera liketso tsa ka ho eketsehileng le ho kgothaletsa ho haha khoebo.

ke lipolelo tsa lichelete ke efe?

lipolelo tse lichelete - ke sete hlophisitsoeng oa sephetho lichelete bontšang boemo lichelete tsa k'hamphani eo ka nako e itseng. E e etswa ho sebelisa litlaleho tsa Merero e ka litafole le boikarabello, limakasine tsa, ditaelo kapa ngolisang tse ling le na le tshebetso tsa lichelete tsa motsamao oa thepa kapa dihlahiswa, thepa, balebedi, 'me tse fapa-fapaneng, ho akarelletsa le ea lekhetho, melato.

The molemo tsa lipolelo tse lichelete e hlalosoa sete ya litsupa itseng. Likarolo tsa sehlooho tsa lipolelo tsa lichelete ke lihlopha kapa libakeng tse le boikarabello, tse kang matlotlo, tekano, melato, ditshenyehelo, chelete, tahlehelo le phaello.

motse-moholo eo e leng ya ya khampani, matlotlo le boikarabelo ba litsupa ya thepa fumaneha le chelete ba tiile ka, hammoho le mehloli ea lichelete ka nako ea mo tlalehelang. Ba bang kaofela ba thepa ea motheo e bonahatsa lichelete le a moruo tshebetso a ileng a lebisa ho liphetoho ka bobeli la tekano le matlotlo le boikarabelo. A bontša liphetoho tse ka chelete ka kaofela ha likarolo tsena o entsoe ho sebelisoa e loketseng ho tse liforomo tlalehelang.

Mefuta e meng ea lipolelo tse lichelete

Ho sebelisa mefuta e litlaleho ke dikgothaletso. Ka hona, le mokgwa le ka etsoa ke mokhatlo o hlophisitsoeng ka boeona e. PBU 4/99 beha tsoa melao-motheo e akaretsang le ditlhoko tsa bona. The mefuta e latelang li sebelisoa ho lokisetsa tsa lona tsa lipolelo tse lichelete:

- tlaleho ea liphetoho ka motse-moholo tse sa fetoheng le ho sebetsa ;

- e ho leka-lekana lakane tsa kgwebo ya;

- tlaleho ya sebedisa targeted tsa chelete;

- setatemente bontšang motsamao oa chelete;

- atolositsoeng ho lakane ho leka-lekana;

- setatemente se chelete, e hlalosang e le maruo le tahlehelo.

Hape habohlokoa ho hlokomela ke hore likhoebo tse nyenyane, eo mesebetsi ha e kenyeletsa litlaleho thuno ya se emele ba lokisetsa ho ea lipolelo tse lichelete ka mokgwa wa N 3 (Polelo ea liphetoho ka tekano), ka mokgwa wa N 4 (chelete phallo setatemente se), ka mokgwa wa N 5 (atolositsoeng ho lakane ho leka-lekana) le e tlhalosong. Tsa mefuta eohle ea ka holimo e nkoa e le tlaleho e khōlō ka phaello le tahlehelo akhaonteng le lakane ho leka-lekana.