{"id":1434,"date":"2021-02-18T12:36:38","date_gmt":"2021-02-18T09:36:38","guid":{"rendered":"https:\/\/www.raamatupidamisbyroo.ee\/raamatupidamine\/"},"modified":"2021-05-25T16:49:01","modified_gmt":"2021-05-25T13:49:01","slug":"%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8f","status":"publish","type":"page","link":"https:\/\/raamatupidamisbyroo.ee\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8f\/","title":{"rendered":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:0px;--awb-margin-bottom-small:20px;\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><h1>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f<\/h1><\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p><img decoding=\"async\" class=\"alignright wp-image-1237 size-fusion-400\" src=\"https:\/\/www.raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-400x284.jpeg\" alt=\"\" width=\"400\" height=\"284\" srcset=\"https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-200x142.jpeg 200w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-300x214.jpeg 300w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-400x284.jpeg 400w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-600x426.jpeg 600w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-768x545.jpeg 768w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-800x568.jpeg 800w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-1024x727.jpeg 1024w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-1200x852.jpeg 1200w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine-1536x1091.jpeg 1536w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/raamatupidamine.jpeg 1600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>Kas raamatupidamine ettev\u00f5tluses on vajalik? Niikaua, kuni ettev\u00f5tte toode m\u00fc\u00fcb h\u00e4sti, hind on optimaalne ja konkurentsieelis on olemas, ei m\u00f5tle enamus ettev\u00f5tete juhte raamatupidamisele. \u00dchel hetkel aga v\u00f5ib juhtuda, et Sa enam ei saa aru kuhu raha kaob , v\u00f5i on vaja pangast laenu ja pank n\u00f5uab korralikke finantsaruandeid, v\u00f5i maksuamet soovib kontrolli k\u00e4igus koondv\u00e4ljav\u00f5tteid, v\u00f5i oled Sa lihtsalt ratsionaalne inimene ja leiad, et saad oma aega kasulikumalt rakendada.<\/p>\n<p>Ettev\u00f5te, kes pole raamatupidamist millekski pidanud ei saa loota pikaajalisele ja pidevale edule.<\/p>\n<h3>Kolm p\u00f5hjust, miks korralik raamatupidamine on vajalik igas ettev\u00f5ttes:<\/h3>\n<ul>\n<li>Alati on olemas \u00fclevaade ettev\u00f5tte varadest, kohustustest, tulude- ja kulude struktuurist. V\u00f5rreldes neid n\u00e4itajaid sama t\u00f6\u00f6stusharu statistiliste n\u00e4itajatega (t\u00e4naseks on Eesti Statistikaametil p\u00e4ris korralik statistika t\u00f6\u00f6stusharude kohta) on v\u00f5imalik kindlaks teha oma ettev\u00f5tte tugevad ja n\u00f5rgad k\u00fcljed.<\/li>\n<li>Hea arvestuss\u00fcsteem v\u00f5imaldab igal hetkel koostada ettev\u00f5tte bilansi ja kasumiaruande ning edukalt prognoosida tulevasi rahavooge, mis on ettev\u00f5tte jaoks \u00fcks t\u00e4htsamaid arvestusvaldkondi.<\/li>\n<li>Maksude minimieerimisel on v\u00e4ga t\u00e4htis tehingute vormistamine ja korrektsete dokumentide olemasolu.<\/li>\n<\/ul>\n<h3>Kellele ja miks on vaja raamatupidamist?<\/h3>\n<p>K\u00f5ige esimene vastus \u2013 seda n\u00f5uab seadus.<br \/>\nPaljudel juhtudel ongi ettev\u00f5tte juhid seisukohal, et raamatupidamine on vaid kohustus ja raamatupidaja t\u00f6\u00f6 on hoida paberimajandus korras, esitada n\u00f5utud deklaratsioonid ning maksta \u00f5igel ajal maksud.<\/p>\n<p>Kui ettev\u00f5tte juhtkond n\u00e4eb ettev\u00f5tet kui terviklikku organismi ja kui on soov olla pikaajaliselt edukas, siis korras raamatupidamine on kindlasti \u00fcks edu alustaladest. \u00d5ige ja \u00f5iglane pilt ettev\u00f5tte majandustulemusest annab v\u00f5imaluse anal\u00fc\u00fcsida vigu, n\u00e4ha ettev\u00f5tte tugevaid k\u00fclgi, leida uusi lahendusi ja sealjuures v\u00e4ltida valesid otsuseid.<\/p>\n<p><img decoding=\"async\" class=\"alignleft size-medium wp-image-1234\" src=\"https:\/\/www.raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-300x200.jpeg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-200x133.jpeg 200w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-300x200.jpeg 300w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-400x267.jpeg 400w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-600x400.jpeg 600w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-768x512.jpeg 768w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-800x534.jpeg 800w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-1024x683.jpeg 1024w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-1200x800.jpeg 1200w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner-1536x1024.jpeg 1536w, https:\/\/raamatupidamisbyroo.ee\/wp-content\/uploads\/2021\/02\/Ba\u0308nner.jpeg 1600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Raamatupidamisega pole ettev\u00f5ttes seotud mitte ainult raamatupidaja. Raamatupidaja on pigem ettev\u00f5tte \u00fcks l\u00fcli, kes paneb kirja k\u00f5ik reaalsed tehingud, faktid ja seob need \u00fcheks terviklikuks pildiks ettev\u00f5tte majandamisest numbrite keeles. Raamatupidaja on kui kroonika kirjutaja ettev\u00f5tte tegevusest.<\/p>\n<p>Seega, on raamatupidamine v\u00e4ga vajalik ka ettev\u00f5tte juhtkonnale. Raamatupidamist v\u00f5ib teostada kas juhtkond ise, raamatupidaja v\u00f5i raamatupidamisteenust osutav ettev\u00f5tte :oluline on, et seda teostavad kompetentsed isikud. Kui ettev\u00f5tte juhtkond saab informatsiooni ettev\u00f5tte majandustulemustest ning v\u00f5ib olla kindel, et raamatupidamis- ja maksude arvestus on korras, j\u00e4\u00e4b juhtkonnal oluliselt rohkem aega ja energiat \u00e4ritegevuseks, juhtimiseks ning ettev\u00f5tte arendamiseks.<\/p>\n<h3>\u041a\u0430\u043a \u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433?<\/h3>\n<p>\u041c\u0435\u0436\u0434\u0443 \u0431\u044e\u0440\u043e \u0438 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u043c\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439 (\u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c) \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0444\u0438\u043a\u0441\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043f\u0440\u0430\u0432\u0430 \u0438 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u0437\u0430\u043a\u0430\u0437\u0447\u0438\u043a\u0430 (\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c) \u0438 \u043f\u043e\u0434\u0440\u044f\u0434\u0447\u0438\u043a\u0430 (\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u0431\u044e\u0440\u043e). \u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0412\u0430\u0448\u0438\u043c\u0438 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u044f\u043c\u0438\u00a0 \u0438 \u043e\u0431\u044a\u0435\u043c\u043e\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438, \u043c\u044b \u0431\u0443\u0434\u0435\u043c \u0441\u043e\u0431\u0438\u0440\u0430\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e \u0438\u043b\u0438 \u0435\u0436\u0435\u043d\u0435\u0434\u0435\u043b\u044c\u043d\u043e.<\/p>\n<p>\u041c\u044b \u0432\u0435\u0434\u0451\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442, \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u043c \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0438 \u043e\u0431\u0437\u043e\u0440\u044b, \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u0441\u043e\u043e\u0431\u0449\u0430\u0435\u043c \u043e \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0441\u0443\u043c\u043c\u0430\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u0443\u0435\u043c \u0438 \u0441\u043e\u0432\u0435\u0442\u0443\u0435\u043c.<\/p>\n<p><strong>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0432 \u0441\u0435\u0431\u044f:<\/strong><\/p>\n<ul>\n<li>\u0412 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u0435 \u0438 \u0444\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438<\/li>\n<li>\u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0438 \u043f\u043b\u0430\u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438;<\/li>\n<li>\u041f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u0438 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0430 \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432;<\/li>\n<li>\u041e\u0442\u0440\u0430\u0436\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0435;<\/li>\n<li>\u0423\u0447\u0435\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432;<\/li>\n<li>\u0421\u043a\u043b\u0430\u0434\u0441\u043a\u043e\u0439 \u0443\u0447\u0435\u0442<\/li>\n<li>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0443\u0447\u0435\u0442<\/li>\n<li>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c (\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u043f\u043e\u0434\u0430\u0447\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u043f\u043e \u041d\u0414\u0421, \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u043f\u043e \u0432\u044b\u043f\u043b\u0430\u0442\u0430\u043c \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u043f\u043e \u0432\u044b\u043f\u043b\u0430\u0442\u0430\u043c \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0438 \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u043d\u0430\u043a\u043e\u043f\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u043f\u0435\u043d\u0441\u0438\u0438 \u0438 \u0431\u0435\u0437\u0440\u0430\u0431\u043e\u0442\u0438\u0446\u044b)<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u0440\u0443\u0433\u0438\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u043e\u0436\u0435\u043b\u0430\u043d\u0438\u044f\u043c\u0438 \u043a\u043b\u0438\u0435\u043d\u0442\u0430<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0431\u0430\u043b\u0430\u043d\u0441\u0430 \u0438 \u043e\u0442\u0447\u0435\u0442 \u043e \u043f\u0440\u0438\u0431\u044b\u043b\u0438<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0447\u0435\u0442\u0430<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 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(\u043e\u0434\u043d\u043e\u0440\u0430\u0437\u043e\u0432\u044b\u0435)<\/h3>\n<ul>\n<li>\u0423\u043f\u043e\u0440\u044f\u0434\u043e\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0445 \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0432<\/li>\n<li>\u0412\u043e\u0441\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0433\u043e\u0434\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u043e\u0432<\/li>\n<li>\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u043a\u043b\u0438\u0435\u043d\u0442\u0430 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0435<\/li>\n<li>\u041d\u0414\u0421-\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438<\/li>\n<li>\u0410\u0440\u0445\u0438\u0432\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u0438 \u043f\u0440\u043e\u0447\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:0px;--awb-margin-bottom-small:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">\u0421\u043f\u0440\u0430\u0448\u0438\u0432\u0430\u0439\u0442\u0435 \u043b\u0443\u0447\u0448\u0435\u0435 \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043f\u043e \u0443\u0441\u043b\u0443\u0433\u0435 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