Ukubalwa kwemfucuza kuyimfuneko yokusebenza kwawo wonke amabhizinisi okukhiqiza, kanye nezindawo eziqoqa futhi zilahle udoti. Ikakhulukazi ukubalwa kwezimali nokulawulwa kwabo kuyadingeka uma ibhizinisi linezinto zokulahla ezisezingeni eliphakeme. Ukubikwa kwazo kuhanjiswa ezinhlakeni ezikhethekile zokulawula.
Ukuhlukaniswa kwemfucuza
Kule ndawo, ochwepheshe bakhomba izinhlobo ezilandelayo zemfucuza:
- okungenakuguqulwa;
- okubuyisekayo.
Iqembu lezinsalela ezibuyisekayo lifaka phakathi upulasitiki, izindwangu, iphepha, amakhadibhodi, ingilazi neminye imikhiqizo elahlekelwe ngumthamo wabathengi bayo, kepha ifanelekile njengezinto zokusetshenziswa zesibili. Lapho kucutshungulwa udoti onjalo, izinto zokwakha zingasetshenziswa okwesibili ukukhiqiza imikhiqizo emisha. Kulokhu, inkampani izokwazi ukwehlisa izindleko zokulahlwa kukadoti nokuthengwa kwezinto zokusetshenziswa.
Udoti ongatholakali ungaba yingozi, awufanele ukusetshenziswa futhi. Imfucumfucu enjalo idinga ukwenziwa ize, ilahlwe futhi ingcwatshwe. ISanPiN 2.1.7.1322 -03 iqukethe imibandela ethile yokuthi ungazilahla kanjani izinto ezisetshenzisiwe.
Amalungelo empahla
Ngokuhambisana nomthetho, kunelungelo lokuchitha impahla. Kungokwalowo ophethe izinto zokusetshenziswa nezinto ezibonakalayo. Ngenxa yokucubungula kwabo, udoti watholakala. Ngokuya ngelungelo lobunikazi, kuvunyelwe ukudlulisela izinsalela ezisetshenzisiwe kwabanye abantu abazohlanganyela kuzo kamuva. Ngodoti, kuvunyelwe ukwenza ukuthengiselana ngokuthenga kwabo, ukuthengisa, ukushintshanisa, ukunikela, ukuhlukaniswa.
Ukulawulwa komthetho
"Kumfucumfucu yezimboni" umthetho omkhulu olawula ukuphathwa kwemfucuza. I-athikili 19 yalo mbhalo iqukethe imininingwane yokuphathwa kwezinto ezilahlwayo, phakathi kwazo kunconywa ukuthi unake lokhu okulandelayo:
- ngokomthetho, bonke osomabhizinisi nezinhlangano ezisemthethweni. abantu abasebenza ngemfucuza banesibopho sokugcina amarekhodi;
- isikhathi esibekiwe sokuletha imibiko ngokugcina amarekhodi kudoti kuziphathimandla ezifanele siyalawulwa;
- ukwakhiwa kwezimo zokusebenza eziphephile zabasebenzi abasebenza ngezinto zokwakha zamakilasi ayingozi angama-1-4;
- ukulahlwa kwemfucuza okuphoqelelwe ngenxa yomnikazi wawo.
Inqubo yokubalwa kwemali yemfucuza ngokwehlukana
Ngokuhambisana nemithetho yokubalwa kwemfucuza, kuyadingeka ukusabalalisa umthwalo wemfanelo. Ngakho-ke, iminyango ehlukahlukene yebhizinisi kufanele ibhekele ukubalwa kwezimali:
- intela;
- kwezibalo;
- ukubalwa kwezimali.
Izinsalela zemfucuza kufanele zigcinwe ngumuntu onomthwalo ophethe isikhundla esifanele. Kusekhonweni lakhe ukugcina incwadi ethi "Log book". Ihlala ifaka idatha kuzo zonke izinhlobo zemfucumfucu efaka phakathi ukukhiqizwa, ukucubungulwa nokulahlwa. Zonke izinhlobo zemfucuza kufanele zibe nepasipoti.
Ukubalwa kwezimali kanye nentela
Umnyango wezokubhalisa uqopha impahla kanye nezitoko zokukhiqiza. UMnyango Wezezimali Kahulumeni usuzenzele izidingo zokubalwa kwezimali. Imibhalo yokubalwa kwezimali kufanele iqophe ukwamukelwa kukadoti, izinhlobo zazo, inani lazo, amanani alo nolunye ulwazi. Lezo zibhalansi ezizophinda zisetshenziswe zenziwa ngokuya ngohlobo olulodwa lwemibhalo. Lokho okungeke kusetshenziswe kuchazwa njengokungenakuguqulwa.
Onke amarekhodi ezindleko nezenzuzo zezezimali agcinwa ekubalweni kwentela. Imibhalo ifaka phakathi izindleko zikadoti, izimali ezisetshenziswayo ekusetshenzisweni nasekulahlweni kwazo. Ukubika imibhalo nokubalwa kwezimali, kanye nokubalwa kwemali yentela kufanele kuthunyelwe ngesikhathi esifanele kuziphathimandla ezikhethekile.
Ukubalwa kwemali ngemfucuza engabuyiseki
Akuvunyelwe ukudlulisa, ukunikela noma ukuthengisa imfucuza engabuyiseki kunoma ngubani. Sekukonke, bakha ukulahleka kwezobuchwepheshe komkhiqizo, ngoba balahlekelwe yizo zonke izinto zabathengi. Uhlelo lwe-accounting kumele lulawule ngokuqinile inzuzo yabo. Kumele zingathathi hlangothi futhi zilahlwe. Izimali zalo msebenzi kufanele zinikezwe ngumnikazi walezi zinsalela zikadoti.
