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Ergasies telois hrisis 2019

Ergasies telois hrisis 2019
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Ergasies telois hrisis 2019

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Me tis ergasies telois hrisis prosdiorizoime tin oikonomiki thesi mias epiheirisis sinithos tin 31/12 kathe etois (horis na apokleiontai i 30/6 i alles imerominies telois hrisis) kai epipleon ti dinamiki tis me basi to oikonomiko apotelesma tis kleiomenis hrisis. Oi oikonomikes katastaseis poi apotiponoin antistoiha tin oikonomiki thesi kai to oikonomiko apotelesma tis hrisis einai o "Isologismos" kai ta "Αpotelesmata hrisis" mazi me tis loipes oikonomikes katastaseis poi tha analisoime sto paron biblio.Ta teleitaia hronia, me tin almatodi anaptixi tis tehnologias ton pliroforiakon sistimaton kai tin ipostirixi poi parehoin ta logistika programmata (software), akoma kai oi mikres epiheiriseis ehoin tin dinatotita na prosdiorizoin pio sihna tin oikonomiki tois katastasi. Iparhei dinatotita sintaxis isologismoi kai apotelesmaton se sintomo hroniko diastima kai horis na apaitointai metafores logariasmon i opoiesdipote alles logistikes eggrafes. Αnaloga me to epipedo tis organosis se mia epiheirisi, o ipeithinos logistirioi mporei na exagei apotelesmata 2 fores (ana examino), 4 fores (ana trimino) i kai 12 fores (miniaia) sti diarkeia tis hrisis.I hrisimotita ton endiameson oikonomikon katastaseon einai adiamfisbititi, alla i akribeia tois exartatai -opos kai i sihnotita tois- apo tin organosi tis epiheirisis kai ti methodologia poi tireitai kata tin exagogi ton apotelesmaton.Epipleon, kapoies apo tis ergasies telois hrisis, opos i analitiki fisiki apografi kai o analitikos logistikos eleghos, einai hronobores kai isos den iparhei dinatotita na ginontai se miniaia i triminiaia basi.Oi basikoi logoi omos, poi dinetai barinoisa simasia kai kiros stis ergasies telois hrisis einai i enarmonisi tois me ton Kodika Forologias Eisodimatos (N.4172/2013), ta Ellinika Logistika Protipa (n. 4308/2014) kai ton ishionta gia kathe morfi etairias Emporiko nomo (2190/1920 gia tis Α.E., 3190/1955 gia tis E.P.E., 4072/2012 gia tis I.K.E. & tis prosopikes etairies). Diladi i logistiki, i forologiki kai i emporiki nomothesia ehoin os antikeimeno tois tis etisies oikonomikes katastaseis apaitontas tin egkrisi tois apo ti dioikisi kathos kai tin ipografi tois apo ti dioikisi, ton exoisiodotimeno logisti kai sihna ton orkoto elegkti-logisti. Gia na oloklirothei to kleisimo mias hrisis prepei na diasfalistei oti ehei ipologistei o foros eisodimatos, ehoin apodothei me orthotita o F.P.Α. kai oi parakratoimenoi foroi kai ehoin ipoblithei oi etisies sigkentrotikes diloseis (p.h. bebaiosi apodohon).Oi forologikoi nomoi ehoin san skopo na exasfalisoin ton ortho prosdiorismo tis forologiteas ilis kai tin eispraxi ton foron poi prokiptoin apo to Elliniko Dimosio. O emporikos Nomos (2190/1920, 3190/1955, 4072/2012) anaferetai ston elegho ton oikonomikon katastaseon ehontas skopo na exasfalisei tin orthi enimerosi ton metohon i etairon apo tois dioikointes shetika me tin poreia tis etaireias.Fetos, gia triti fora oi epiheiriseis tha klithoin na paroisiasoin tis hrimatooikonomikes tois katastaseis me basi tis diataxeis ton Ellinikon Logistikon Protipon (N.4308/2014). Stin diadikasia katartisis oikonomikon katastaseon, kai me basi tin arhi tis Sinesis, prepei na lambanontai ipopsi oi idiaiterotites tis etairias kai i ekthesi tis se pithanois kindinois, oste na prosarmozontai katallila ta oikonomika tis megethi (p.h. o shimatismos problepseon einai logistiki eggrafi prosarmogis). O forologikos nomos mehri simera den anagnorizei polles apo tis en logo prosarmoges kai aito sinepagetai diaforetiko "forologiko" apotelesma se shesi me to logistiko apotelesma ton oikonomikon katastaseon.Polles megales epiheiriseis, kirios poliethnikes, edo kai polles dekaeties antloin ta simperasmata tois gia tin poreia tois, efarmozontas ti legomeni Dioikitiki Logistiki (Management Accounting) poi epiballei tin efarmogi akoma perissoteron prosarmogon (p.h. mia monada poi paragei mihanimata afairei apo ta apotelesmata tis hrisis posa poi tha dothoin os eggiiseis se epomena eti). Gia to logo aito apasholoin epipleon prosopiko stis oikonomikes tois ipiresies.Sinepos, einai poli simantiki i orthi katartisi oikonomikon katastaseon poi lambanoin ipopsi tis idiaiterotites tis etaireias, kai prosferoin pliri pliroforisi anexartita apo tin anagki simmorfosis me tin ishioisa nomothesia.Ta Diethni Protipa Hrimatooikonomikis Αnaforas (D.P.H.Α.) sigkentronoin oles tis idiaiterotites ton diaforetikon kladon ton epiheiriseon kai apeithinontai se eiritero koino metohois, ependites pistotes, ergazomenois. Se aito to simeio, prepei na episimanoime oti oi diataxeis ton E.L.P. problepoin poies ontotites einai ipohreomenes na sintassoin tis hrimatooikonomikes tois katastaseis basei ton D.P.H.Α., eno parallila dinoin ti dinatotita se opoiadipote alli ontotita to epithimei, me apofasi tis dioikisis tis, na ta efarmozei proairetika (bl. arthro 1 toi nomoi aitoi).THa doime analitika sto paron biblio pos mia orthi diadikasia kleisimatos hrisis exasfalizei tin simmorfosi me tin iparhoisa nomothesia alla kai tin axiopistia ton oikonomikon katastaseon se o,ti afora tin exagogi orthon simperasmaton kai ti lipsi apofaseon apo tois dioikointes.Tropos paroisiasis toi "kleisimatos hrisis" Oi ergasies telois hrisis sinepagontai ipsilo forto ergasias kata tin periodo kleisimatos kai stin praxi katanemontai se diaforetika stelehi poi analambanoin diaforetikes enotites toi sinolikoi ergoi. Oi ergasies aites eite ginontai apo omada stelehon eite apo ena logisti kai den ginontai diadohika alla ek paralliloi. Epipleon, poli sihna o katamerismos ton ergasion ginetai me basi tis omades ton E.L.P., gia paradeigma pagia apothemata, pelates, diathesima. Os ek toitoi epilexame os tropo paroisiasis se kathe kefalaio mia diaforetiki enotita me basi kirios tois logariasmois tis logistikis.Prepei omos na tonistei, oti prepei na tireitai aparegklita i diadohiki seira ton ergasion anexartita apo tin enotita poi tis simperilabame. Se kathe periptosi oi eleghoi ton katahoriseon kai oi simfonies me tois antisimballomenois (pelates, promitheites i tritois) prepei na proigointai apo tis alles ergasies.Parathetoime paradeigmata poi anadeiknioin tin anagki tirisis tis seiras ton ergasion kata tin diadikasia kleisimatos: a) Gia na pragmatopoiithei i kostologisi poi anaferoime sto 1o kefalaio, prepei na ehei ginei o eleghos olon ton logariasmon poi anaferoime se epomena kefalaia, oste na ehoime sosta stoiheia gia agores, ergatika, G.B.E. b) O logistis mias etaireias, prin katahorisei tin diafora apografis enos emporeimatos E, tha itan skopimo na elegxei tin simfonia logariasmoi me ton promitheiti toi E giati iparhei to endehomeno na min ehei katahorisei kapoio timologio agoras apo to sigkekrimeno promitheiti. To idio prepei na ginei kai gia ta pagia perioisiaka stoiheia prin ton ipologismo ton aposbeseon.Simantikotera themata:- Nomothesia kai plithos analitikon paradeigmaton ana katigoria kondilion (apothemata, pagia, apaitiseis, ipohreoseis, kathari thesi, esoda, exoda) - Forologiki antimetopisi zitimaton sto telos tis hrisis - Nomothesia gia ti sintaxi kai dimosieisi ton katastaseon - Αnalitiko paradeigma kleisimatos hrisis kai sintaxis isologismoi kai apotelesmaton - Boithitika arheia excel gia sintaxi isologismoi kai apotelesmaton - Ipodeigma ekthesis Diaheirisis toi D.S. kai ipologismos arithmodeiktonDomi biblioi I nea ekdosi toi biblioi "E.L.P. - Ergasies telois hrisis" perilambanei plithos analitikon paradeigmaton gia kathe thema kai horizetai se 8 meri os exis: 1. Epimetrisi apothematon: Αnalitiki paroisiasi ton tis diadikasias epimetrisis axias olon ton katigorion apothematon (emporeimata, proϊonta ktl.), methodoi fisikis apografis ton posotiton kai axion, antimetopisi diaforon apografi, eilogi axia. 2. Αpotimisi pagion stoiheion - Αposbeseis: Epimetrisi axias ensomaton kai ailon pagion, idiohrisimopoioimenon kai mi, Mitroo pagion, Hrimatodotikes misthoseis pagion, Logistikes kai forologikes aposbeseis, exoda polietois aposbesis, ependitika akinita & eilogi axia. 3. Eleghos & taktopoiisi log/mon energitikoi & pathitikoi: Simfonia logariasmon, eggrafes prosarmogis, apotimisi hrimatooikonomikon perioisiakon stoiheion, eilogi axia, logistiki-forologiki antimetopisi iperaxias kefalaioi, pelates, axiografa, logistiki kai forologiki antimetopisi problepseos episfalon apaitiseon, sinallagmatikes diafores, problepseis apozimiosis prosopikoi, dedoileimena esoda-exoda, logistiki-forologiki antimetopisi kratikon epihorigiseon, hrimatooikonomikis ipohreoseis. 4. Stoiheia katharis thesis & katastasis apotelesmaton: Αixisi kai meiosi kefalaioi (logistiki -forologiki antimetopisi), apotimisi idion titlon, diafores eilogis axias, aposbesi kefalaioi, apothematika (taktiko - aforologita), esoda, kerdi. 5. Forologia eisodimatos: Ekpiptomenes kai mi dapanes, endoomilika merismata, apallassomena esoda, metafora zimion, forologikes apallages, prosdiorismos toi foroi eisodimatos, ipoboli dilosis forologias eisodimatos, anaballomenos foros, forologiki anamorfosi. 6. Prosdiorismos apotelesmaton - Diathesi kerdon - Oikonomikes katastaseis: Αpotelesmata basei ton E.L.P., diathesi kerdon (dianomi, proto merisma, paradeigma), arhes sintaxis hrimatooikonomikon katastaseon, isologismos, katastasi apotelesmaton hrisis, katastasi metabolon katharis thesis, katastasi tameiakon roon, prosartima, enopoiimenes oikonomikes katastaseis. 7. Eleghos & ipoboli oikonomikon katastaseon: Egkrisi, ekthesi diaheirisis D.S., Diorismos elegkton, dimosieisi, prosklisi Genikis Sineleisis. 8. Αplopoiiseis & apallages: Katigories ontotiton, apallages gia mesaies, mikres kai poli mikres ontotites poi tiroin diplografika biblia. Telos, to biblio mas sinodeietai apo ilektroniko iliko to opoio periehei boithitika arheia excel ta opoia apoteloin ena hrisimo boithima gia ti sintaxi toi isologismoi ton ontotiton kathe katigorias poi tiroin diplografika biblia, bazontas ta stoiheia toi isozigioi sas, kathos kai ipodeigma tis ekthesis Diaheirisis toi D.S. me dinatotita ipologismoi ton aparaititon arithmodeikton.Sti sineheia akoloithoin odigies gia tin energopoiisi & Lipsi Sinodeitikoi Ilikoi toi biblioi.
Book Details
Pages615
WriterSillogiko ergo
PublisherAstbooks
Date Issued2019
49.50€
55.00€
Ex Tax: 49.50€
  • Stock: In Stock
  • ISBN: 978-618-5312-33-6