Accounting ȸ°è

À½¾Ç Á¦ÀÛ È¸»ç

Other important considerations are ´Ù¸¥ Áß¿äÇÑ °í·Á »çÇ×ÀÌÀÖ½À´Ï´Ù

Sustainable development Áö¼Ó °¡´ÉÇÑ °³¹ß

Work practices: ¾÷¹« °üÇà :
  • recycling; saving energy; prudent use of resources. ÀçȰ¿ë, ¿¡³ÊÁö Àý¾à, ÀÚ¿øÀÇ ½ÅÁßÇÑ »ç¿ëÇÕ´Ï´Ù.
  • Marketing and advertising your business/services ±ÍÇÏÀÇ ºñÁî´Ï½º ¸¶ÄÉÆÃ ¹× ±¤°í / ¼­ºñ½º
  • Effective ways of doing this ÀÌ ÀÏÀ»ÀÇ È¿°úÀûÀÎ ¹æ¹ý
  • Up to date equipment ÃֽŠÀåºñ
  • Price range of services ¼­ºñ½ºÀÇ °¡°Ý ¹üÀ§

In order to be successful a lot of advertising and marketing must take place. ±¤°í ¹× ¸¶ÄÉÆÃÀ» À§Çؼ­´Â ¸¹Àº °÷¿¡¼­ÇØ¾ß ¼º°øÇÒ ¼öÀÖ´Ù.
Promotion of both your music label or jazz service that you intend to provide (records) ¸ðµÎ ³× ½ÂÁø À½¾Ç ÀçÁî ·¹ÀÌºí ¶Ç´Â ¼­ºñ½ºÀÇ (±â·Ï)¸¦ Á¦°øÇϱâ À§Çؼ­ÁÒ

Sources of finance are a key part to maintaining successful development. ±ÝÀ¶ÀÇ ¼º°øÀûÀÎ ¹ßÀüÀ» À¯ÁöÇϱâ À§ÇØ ¼Ò½ºÀÇ ÇÙ½É ºÎºÐÀÔ´Ï´Ù.
Possible sources of finance are grants from trusts or jazz arts charities, loans from banks and building society, venture capitalists and support from investors (friends and family). ÀÚ±ÝÀÇ Ãâó°¡ ½Å·Ú ¶Ç´Â ÀçÁî ¿¹¼ú ÀÚ¼± ´Üü, ÀºÇà ¹× °Ç¹° »çȸ¿¡¼­ ´ëÃâÀ» ºÎ¿©, º¥Ã³ ÅõÀÚ°¡¿Í ÅõÀÚ°¡ (Ä£±¸ ¹× °¡Á·)¿¡¼­ Áö¿øµË´Ï´Ù.

Account records °èÁ¤ ±â·Ï

When you start your business a method for monitoring all your costs and your income is needed. ¼ÒµæÀÌ ÇÊ¿äÇÏ¸é ±ÍÇÏÀÇ ¸ðµç ºñ¿ë°ú ¸ð´ÏÅ͸µÇϱâÀ§ÇÑ ¹æ¹ýÀ¸·Î ±ÍÇÏÀÇ ºñÁî´Ï½º¸¦ ½ÃÀÛÇÕ´Ï´Ù. This will entail employing accountants or possibly controlling your own accounts. ÀÌ È¸°è»ç¸¦ °í¿ëÇϰųª ÀÚ½ÅÀÇ °èÁ¤À» Á¦¾î °¡´É¼ºÀÌ µû¸¥´Ù´Â °ÍÀÌ´Ù.

Place of trade. ¹«¿ªÀÇ ³õ½À´Ï´Ù.

Your products will have to have a point of sale: A method of distribution through third parties to your consumer base. ±ÍÇÏÀÇ Á¦Ç°À» ÆÇ¸ÅÀÇ ÁöÁ¡À» °¡Á®¾ßÇÑ´Ù : ±ÍÇÏÀÇ ¼ÒºñÀÚ ±âÁö¸¦ ÅëÇØ Á¦ 3 ÀÚ¿¡°Ô ¹èÆ÷ÇÏ´Â ¹æ½ÄÀÔ´Ï´Ù.

  • The music studio, À½¾Ç ½ºÆ©µð¿À,
  • record store ·¹ÄÚµå °¡°Ô

Insurance. º¸Çè.

The law requires you to have certain forms of insurance depending on the nature of your business, and the number of your employees (if any).  Insurance offers a really valuable safety net.  They may come a time through some form of accidents or malice act where the cost of an insurance premium could turn out to be very valuable due to the return.  The return could come in the form of a claim which would give you the opportunity to further your venture, where you otherwise would not be able to. ¹ý·ü ±ÍÇÏÀÇ »ç¾÷ÀÇ ¼º°Ý¿¡ µû¶ó º¸ÇèÀÇ Æ¯Á¤ ¾ç½ÄÀ» °¡Áö°í, ±×¸®°í Á÷¿øÀÇ ÀüÈ­ ¹øÈ£°¡ ÇÊ¿äÇÕ´Ï´Ù (ÀÖ´Â °æ¿ì). º¸ÇèÀº Á¤¸» Áß¿äÇÑ ¾ÈÀü¸ÁÀ» Á¦°øÇϰíÀÖ½À´Ï´Ù. ±×µéÀº »ç°í ¶Ç´Â ¾ÇÀÇÀÇ ÇൿÀ» ÅëÇØ ¾î¶² ÇüÅÂÀÇ ½Ã°£ÀÌ ¿Ã ¼öÀÖ½À´Ï´Ù ±×°÷¿¡¼­ º¸Çè·áÀÇ º¹±Í·Î ÀÎÇØ ºñ¿ëÀÌ ¸Å¿ì Áß¿äÇÑ °ÍÀÏÀ¸·Î ÆÇ¸í³µ´Ù. ¹ÝȯÀºÇÏ½Ç ¼öÀÖ´Â ±âȸ¸¦ ±ÍÇÏÀÇ º¥Ã³, ¾îµð ´Þ¸® ¼ö ¾øÀ» °ÍÀÌ ´õ ÁÙ °ÍÀ̶ó°í ÁÖÀåÀÇ ÇüÅ·Π¿Ã ¼öµµÀÖ´Ù.

Financial control methods À繫 ÅëÁ¦ ¹æ¹ý

Budgeting, forecasting, good record keeping, good filing systems ¿¹»ê Ã¥Á¤, ¿¹Ãø, ÁÁÀº ±â·Ï, ÁÁÀº ½Å°í üÁ¦¸¦ À¯Áö

Employ an accountant. ȸ°è»ç ½ÇõÇÑ´Ù.

Keep a record of invoices and work you have done. ¼ÛÀåÀÇ ±â·ÏÀ» À¯ÁöÇÏ°í ¹«½¼ ÁþÀ» Ç߱淡.
There are several basic methods of maintaining financial records. ÀÌ¹Ì ±ÝÀ¶ ±â·ÏÀ» À¯ÁöÇÏ´Â ¸î °¡Áö ±âº»ÀûÀÎ ¹æ¹ýÀÌÀÖ½À´Ï´Ù.
Double entry bookkeeping, simplex system. µÎ ¹ø ºÎ±â, ´Ü¼ø ½Ã½ºÅÛ.
These are two of the most basic and fundamental bookkeeping methods.  Further to these methods are other methods that can be used to monitor finance.  A lot of which are based upon a double entry book keeping methods and simply using the reports generated by such a system to generate further forms of analysis. ÀÌ µÎ °¡Áö ¹æ¹ý Áß °¡Àå ±âº»°ú ±Ùº»ÀûÀÎ ÀåºÎÀÔ´Ï´Ù. ÀÌ·¯ÇÑ ¹æ¹ý ¶ÇÇÑ ±× ÀçÁ¤À» ¸ð´ÏÅ͸µÇϱâ À§ÇØ »ç¿ëµÉ ¼öÀÖ´Â ´Ù¸¥ ¹æ¹ýÀÌÀÖ½À´Ï´Ù. ¾î¶² Ã¥À» µÎ Ç׸ñ°ú ¹æ¹ýÀ» °£´ÜÇÏ°Ô À¯ÁöÇÏ´Â µî ½Ã½ºÅÛ¿¡ ÀÇÇØ »ý¼ºµÈ ¸®Æ÷Æ®¸¦ »ç¿ëÇÏ¿© ¹ÙÅÁÀ»µÎ°íÀÖ½À´Ï´Ù ¸¹Àº Ãß°¡ ºÐ¼®ÀÇ ¾ç½ÄÀ» »ý¼ºÇÕ´Ï´Ù.
The other forms of analysis are: trial balance, bank reconciliation statements, revenue accounts, balance sheet to mention a few. ºÐ¼®ÀÇ ¶Ç ´Ù¸¥ ÇüÅÂÀÇ À§Ä¡ : ÀçÆÇ Àܾ×, ÀºÇà È­ÇØ Á¦Ç¥, ¼öÀÍ °èÁ¤, ´ëÂ÷ ´ëÁ¶Ç¥ ¸î °¡Áö ¾ð±ÞÀ»Çß´Ù.
There are a number of software programs that can assist you in this.  One of the most popular systems is manufactured by Sage.  Many of these systems though can be programmed into a spreadsheet. ±×°÷ÀÌ ´ç½ÅÀ» Áö¿øÇÒ ¼öÀÖ´Â ¼ÒÇÁÆ®¿þ¾î ÇÁ·Î±×·¥ÀÇ ¼ýÀÚ°¡ÀÖ´Ù. Çϳª´Â °¡Àå ÀαâÀÖ´Â ½Ã½ºÅÛÀÇ ÇöÀÚ¿¡ ÀÇÇØ Á¦Á¶µÈ´Ù. ÀÌ·¯ÇÑ ½Ã½ºÅÛÀº ºñ·Ï ´ëºÎºÐÀÇ ½ºÇÁ·¹µå ½ÃÆ®·Î ÇÁ·Î±×·¡¹Ö µÉ ¼öÀÖ´Ù.

Financial records: ±ÝÀ¶ ±â·Ï :

At a minimum, most businesses prepare, or have prepared for them, a Profit and Loss Statement and a Balance Sheet . ÃÖ¼ÒÇÑ ´ëºÎºÐÀÇ ±â¾÷, ¶Ç´Â Áغñ, ±×µéÀ»À§ÇÑ Áغñ¸¦ÇØ¾ß ¼ÕÀÍ °è»ê¼­ ¹× ´ëÂ÷ ´ëÁ¶Ç¥. They summarize all the accounts of a business. ±×µéÀº ºñÁî´Ï½ºÀÇ ¸ðµç °èÁ¤À» ¿ä¾àÇß´Ù. Much can be learned about a business. ºñÁî´Ï½º¿¡ ´ëÇØ ¸¹ÀÌ ¹è¿ï ¼öÀÖ½À´Ï´Ù. These statements are common to all types of businesses. ÀÌ·¯ÇÑ Áø¼úÀÌ ±â¾÷ÀÇ ¸ðµç À¯Çü¿¡ °øÅëÀÔ´Ï´Ù.
If you offer credit to customers, ledgers will be needed for Accounts Receivable . °í°´¿¡°Ô ½Å¿ëÀ» Á¦°øÇÏ´Â °æ¿ì, ¿øÀå ¹Ì¼ö±Ý¿¡ ÇÊ¿äÇÑ °ÍÀÔ´Ï´Ù. If you purchase material or goods for production or resale, you will need ledgers for Accounts Payable . Àç·á ¶Ç´Â ¹°°ÇÀ» »ý»êÇÏ¸é ±¸¸Å ¶Ç´Â ÀçÆÇ¸Å¸¦ À§ÇØ, ´ç½ÅÀº ¹ÌÁö±Þ °èÁ¤¿¡ ´ëÇÑ ÀåºÎ°¡ ÇÊ¿äÇÕ´Ï´Ù. Maintaining an "aging" schedule of your accounts receivable in order to keep track of how long any particular customer has owed you money on account, is prudent. ¾î¶² ƯÁ¤ °í°´À» À§ÇØ ¾ó¸¶³ª ¸¹Àº µ·À» ºúÁö°íÀÖ´Ù ´ç½ÅÀÇ °èÁ¤¿¡ ÃßÀûÀ» À¯ÁöÇÏ·Á¸é ¹Ì¼ö±Ý °èÁ¤ÀÇ "³ëÈ­"½ºÄÉÁÙÀ» À¯ÁöÇÏ°í ½ÅÁßÇÏ´Ù. This process would be done for accounts payable. ÀÌ ÇÁ·Î¼¼½º °èÁ¤¿¡ ´ëÇÑ Áö±Þ ÇÒ ¼öÀÖ´Ù.
Maintenance of cost accounting records. ȸ°è ±â·ÏÀÇ À¯Áö °ü¸® ºñ¿ë. They include standard cost sheets, overhead application rates, bills of materials, and labour routings. ±×µéÀº Ç¥ÁØ ºñ¿ë ½ÃÆ®, ¿À¹öÇìµå°¡ ÀÀ¿ë ÇÁ·Î±×·¥ ¼Óµµ¸¦ Æ÷ÇÔ, ÀÚ·áÀÇ ¹ý¾È, ±×¸®°í ³ëµ¿ °æ·Î. In addition, maintain detailed records of inventory. Inventory records cover purchase costs, quantities brought in, and quantities used. ¶ÇÇÑ, Àκ¥Å丮ÀÇ »ó¼¼ÇÑ ±â·ÏÀ» À¯ÁöÇÕ´Ï´Ù. Àκ¥Å丮 ±â·Ï, ¼ö·®, ±¸ÀÔ ºñ¿ëÀ» Ä¿¹ö¸¦ °¡Á®¿Í¼­ »ç¿ë ¼ö·®.
There are many other types of financial records that might be needed Personnel and Payroll records . °Å±â ÀÎ»ç ¹× ±Þ¿© ±â·ÏÀ» ÇÊ¿ä·ÎÀÖÀ» ±ÝÀ¶ ±â·ÏÀÇ ¸¹Àº ´Ù¸¥ Á¾·ù°¡ÀÖ½À´Ï´Ù.

Simple methods of budgeting ¿¹»êÀÇ °£´ÜÇÑ ¹æ¹ý

Capital Budgeting methods could be used to incorporate decisions models. ÀÚº» ¿¹»ê ¹æ¹ýÀ» °áÁ¤ ¸ðµ¨À» ÅëÇÕÇÏ´Â µ¥ »ç¿ëµÉ ¼öÀÖ½À´Ï´Ù.
A stop/loss systems is a simple form of a capital decision model. Á¤Áö / ¼Õ½ÇÀÌ ½Ã½ºÅÛÀº ÀÚº»ÀÇ °áÁ¤ ¸ðµ¨ÀÇ °£´ÜÇÑ ¾ç½ÄÀÔ´Ï´Ù. A stop loss system is one that involves setting an acceptable loss on any form of business, that requires any form of continual investment, when that limits if reached stopping investment abruptly. ÅõÀÚ ¼Õ½ÇÀ» ¸·À» µµ´Þ °©ÀÚ±â Á¤Áö ½Ã½ºÅÛÀº ÇÑ Áï, Áö¼ÓÀûÀÎ ÅõÀÚ¸¦ Á¦ÇÑÇÏ´Â °æ¿ì ¾î¶°ÇÑ ÇüÅÂÀÇ ºñÁî´Ï½ºÀÇ ¿ä±¸¿¡ ¾î¶² ÇüÅÂ·Îµç ¹Þ¾ÆµéÀϸ¸ÇÑ ¼Õ½ÇÀÌ ¼³Á¤À» Æ÷ÇÔÇÕ´Ï´Ù.


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