Simplification of the business structure: 5 reasons for enlarging a group of companies and 6 reasons not to do this
Structuring a business is usually associated with an increase in the number of companies in a group. There are many reasons for this. There are even more solutions to isolate…

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Features of bankruptcy of individuals
Initially, the law was supposed to enter into force on January 1, 2016, but the deputies decided to begin regulating the personal bankruptcy procedure on July 1, 2015. However, many…

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Practical aspects of accounting for business combinations in the fuel and energy sector
A contribution is any economic resource that creates or can create returns as a result of applying one or more processes.A process is any system, standard, protocol, agreement or rule…

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IDEA FOR BUSINESS: PERFUMERY STORE

A perfume shop is a sales outlet where perfumes, colognes, toilet water, etc. are sold. What needs to be done for an entrepreneur who has decided to create such a shop?

Shop concept selection
The most common formats for selling perfumes are trading through the counter or using self-service, as well as through an online store. The first option is suitable for small retail premises, the second for supermarkets, and the third option is suitable for any person who is interested in their own business. Just imagine how many people look for and buy perfumes on a daily basis. Without customers, you certainly will not stay. In addition, this type of business involves a huge number of brands and a chic lineup. For example, Dolce and Gabbana, Calvin Klein, the perfume of Kilian Hennessy, Hugo Boss and many others.

There is another kind of perfumery shops that sell bottling. This format is ideal for entrepreneurs with a small start-up capital. Continue reading

Salary, personal income tax

It is clear that in the total wage that the employee receives “on hand”, there is some basic basis, let us call it the salary necessary for a person to be able to satisfy his primary needs. There is even such a term – the minimum cost of living. The relevant authorities recount it and publish it on a quarterly basis. In the Tomsk Region, for example, it amounts to 8,815 rubles in the third quarter of 2014. At the same time, this indicator serves as a signal beacon for entrepreneurs in determining the minimum wage.

In our calculations today, for the minimum amount of labor, we will accept 10,000 rubles and deal with how much the employee will receive “in his hands”, how much the regional budget and various funds, and in general how much one employee “costs” for business . To begin with, we will make it clear that 10,000 rubles is the so-called accrued wage, which is divided into two parts. The employer is obligated to transfer 13% of it to the regional budget as a tax on personal income (PIT). The remaining 87% is the real income of the employee “on hand”. Continue reading

Finance and wallet

Today on TV you can often hear the phrase: “You need to live within our means!” In other words, you can’t spend more than you earn. This phrase is uttered by the heads of state and the “heads” of regions, referring to the revenue and expenditure items of state budgets. The same thing in business: expenses should not exceed revenues! And the “Rule of Five Wallets” helps us throughout the life of our enterprise to properly and rationally manage investment and operating expenses. How? Let’s get it right.
numbering-small.pngToday and tomorrow

We have already spoken with you that the “Rule of Five Wallets” does not divide expenses into fixed and variable, but into the following: Continue reading

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