{"id":20,"date":"2024-04-04T07:34:21","date_gmt":"2024-04-04T04:34:21","guid":{"rendered":"https:\/\/sisu.ut.ee\/edujategu4\/naidisjuhtumi-6-osa\/"},"modified":"2024-04-17T15:38:09","modified_gmt":"2024-04-17T12:38:09","slug":"naidisjuhtumi-6-osa","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/edujategu4\/naidisjuhtumi-6-osa\/","title":{"rendered":"N\u00e4idisjuhtumi 6. osa"},"content":{"rendered":"<h2>\r\n\t<strong><img loading=\"lazy\" decoding=\"async\" alt=\"ylesanne\" data-file_info=\"%7B%22fid%22:65948,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne.png\" title=\"\" width=\"32\"><span style=\"color:#e31c79\">\u00a0N\u00e4idisjuhtumi 6. osa<\/span><\/strong>\r\n<\/h2>\r\n\r\n<p>\r\n\t<strong>Taskur O\u00dc p\u00fcsikuludeks on n\u00e4iteks<\/strong> veebipoe halduskulu, ruumide rent ja kommunaalteenused (vesi ja kanalisatsioon, elekter), internet ja telefon, pangakulu, kindlustusmakse, seadmete hooldus ja remont, kontoritarbed ja v\u00e4ikevahendid, koolituskulud, raamatupidamine jne.\r\n<\/p>\r\n\r\n<p>\r\n\t<strong>Tabel 5<\/strong>. Taskur O\u00dc p\u00fcsikulud\r\n<\/p>\r\n\r\n<p>\r\n\t<img loading=\"lazy\" decoding=\"async\" alt=\"p\u00fcsikulu\" data-file_info=\"%7B%22fid%22:%2266262%22,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"261\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/pusikulud.png\" title=\"\" width=\"893\">\r\n<\/p>\r\n\r\n<p>\r\n\t\u00a0\r\n<\/p>\r\n\r\n<p>\r\n\t<strong>P\u00fcsikuludena <\/strong>on toodud ruumide rent, kodulehe ja veebipoe haldustasu, turunduskulud, kommunaalteenused, elekter, kontoritarbed, seadmete hooldus, kindlustus, pangakulu, pikaajalise laenu tagasimakse, raamatpidamine, \u00f5igusabi, internet ja telefon, koolituskulu ja k\u00e4ibemaks.\r\n<\/p>\r\n\r\n<p>\r\n\tRuumide rent ja sellega seonduvad kommunaal-, kindlustus-, interneti-, telefoni- ning elektrikulud on vajalikud tootmistegevuse teostamiseks. Kui rent, kindlustus, telefoni- ja internetipakett on kokkuleppeline ja kindel summa igal kuul, siis elektri- ja kommunaalkulud s\u00f5ltuvad hooajast, olles suuremad talveperioodil ja v\u00e4iksemad suveperioodil. Olenevalt tegevusalast v\u00f5ivad ka suvel olla kulud muutumatud, n\u00e4iteks juhul kui ruum vajab suvel jahutamist.\r\n<\/p>\r\n\r\n<p>\r\n\tKodulehe ja veebipoe haldustasu makstakse ettev\u00f5ttele, kes kord kahe kuu jooksul vaatavad veebilehe \u00fcle ning teostavad vajalikud hooldustegevused.\r\n<\/p>\r\n\r\n<p>\r\n\tTurunduskulud sisaldavad nii turundusettev\u00f5ttelt tellitud turundustegevuse maksumust kui ka jooksvaid turundustegevustega seonduvaid kulusid nagu tr\u00fckiste ja visiitkaartide tellimine, sotsiaalmeedias ostetud tasuline reklaam jne. Siia alla tuleb ka arvestada tasuta jagatavad n\u00e4idised, loositavad tooted ja teenused ning muud turundustegevusega seonduvad kulud.\r\n<\/p>\r\n\r\n<p>\r\n\tKontoritarvete kuludes on toodud nii kirjutusvahendite ja paberikulu, kuid ka nt. soetatavale printerile tooneri maksumus.\r\n<\/p>\r\n\r\n<p>\r\n\tSeadmete hoolduse ja remondi kulu on eelarvestuslik, arvestades, et pea igap\u00e4evaselt kasutuses olevad masinad v\u00f5ivad vajada teatava perioodi tagant hooldust v\u00f5i remonti.\r\n<\/p>\r\n\r\n<p>\r\n\tPangakulu on samuti alustaval ettev\u00f5ttel v\u00e4ike, kuid p\u00fcsiv kulu, mis aastase arvestuses v\u00f5ib olla k\u00fcllaltki tajutav.\r\n<\/p>\r\n\r\n<p>\r\n\t\u00d5igusabi kulud on sisse arvestatud alguses ja t\u00f6\u00f6lepingute ettevalmistamise perioodidel. Antud teenus on vajalik selleks, et iseseivalt koostatud lepingud kaitseksid osapoolte huve ja oleksid \u00f5iguslikult korrektsed.\r\n<\/p>\r\n\r\n<p>\r\n\tRaamatupidamisteenus tellitakse antud juhul teenusena sisse, kuna nii v\u00e4ikesel ettev\u00f5ttel ei ole majanduslikult otstarbekas ise raamatupidajat palgata. Teenuse hind on esimesel tegevusaastal planeeritud muutumatuna, kuid siinkohal tasub t\u00e4helepanelik olla tootmise suurenemise korral. T\u00f6\u00f6mahu kasvamisel on v\u00f5imalik, et raamatupidamisettev\u00f5te soovib hinda t\u00f5sta.\r\n<\/p>\r\n\r\n<p>\r\n\tKoolituskulu on vajalik eelk\u00f5ige neil juhtudel, kui t\u00f6\u00f6 teostamine vajab spetsiifilisemaid teadmisi v\u00f5i oskuseid. Antud juhul on planeeritud \u00fcks koolitus juulis 2022 hinnaga 100\u20ac.\r\n<\/p>\r\n\r\n<p>\r\n\tK\u00e4ibemaksukohuslus tekib 40 000\u20ac suuruse k\u00e4ibe tekkimisel. Antud naidisjuhtumi puhul seda summat ei \u00fcletata ja k\u00e4ibemaksukohuslust ei teki.\r\n<\/p>\r\n\r\n<hr>\r\n<p>\r\n\t<img loading=\"lazy\" decoding=\"async\" alt=\"test\" data-file_info=\"%7B%22fid%22:%2265955%22,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/test.png\" title=\"\" width=\"32\"><span style=\"color:#e31c79\">\u00a0<b>3.1 \u00dclesanne<\/b>\u00a0<\/span>\r\n<\/p>\r\n\r\n<p>\r\n\tLiigita Taskur O\u00dc kulud:\r\n<\/p>\r\n\r\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\r\n\r\n<hr>\r\n<p>\r\n\t<strong><img loading=\"lazy\" decoding=\"async\" alt=\"test\" data-file_info=\"%7B%22fid%22:65955,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/test.png\" title=\"\" width=\"32\"><span style=\"color:#e31c79\">\u00a0\u00dclesanne<\/span><\/strong>\r\n<\/p>\r\n\r\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\r\n\r\n<hr>\r\n<p>\r\n\t<img loading=\"lazy\" decoding=\"async\" alt=\"test\" data-file_info=\"%7B%22fid%22:65955,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/test.png\" title=\"\" width=\"32\"><strong><span style=\"color:#e31c79\">\u00a0\u00dclesanne.\u00a0Millise ajavahemiku peale peaks Taskuri meeskond planeerima:<\/span><\/strong>\r\n<\/p>\r\n\r\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\r\n\r\n<hr>\r\n<p>\r\n\t<img loading=\"lazy\" decoding=\"async\" alt=\"test\" data-file_info=\"%7B%22fid%22:65955,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/test.png\" title=\"\" width=\"32\"><span style=\"color:#e31c79\">\u00a0<strong>\u00dclesanne<\/strong><\/span>\r\n<\/p>\r\n\r\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\r\n\r\n<p>\r\n\t\u00a0\r\n<\/p>\r\n\r\n<hr>\r\n<p>\r\n\t<img loading=\"lazy\" decoding=\"async\" alt=\"test\" data-file_info=\"%7B%22fid%22:%2265955%22,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\" height=\"32\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/test.png\" title=\"\" width=\"32\"><span style=\"color:#e31c79\">\u00a0<strong>Harjutus\u00fclesanne<\/strong><\/span>\r\n<\/p>\r\n\r\n<p>\r\n\tAlates juulist 2022 otsustatakse hakata palka maksma Margile, kelle palgasoov on 0,5 kohaga t\u00f6\u00f6tades 724\u20ac\/kuus brutotasuna.\r\n<\/p>\r\n\r\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"<p>\u00a0N\u00e4idisjuhtumi 6. osa Taskur O\u00dc p\u00fcsikuludeks on n\u00e4iteks veebipoe halduskulu, ruumide rent ja kommunaalteenused (vesi ja kanalisatsioon, elekter), internet ja telefon, pangakulu, kindlustusmakse, seadmete hooldus ja remont, kontoritarbed ja v\u00e4ikevahendid, koolituskulud, raamatupidamine jne. Tabel 5. Taskur O\u00dc p\u00fcsikulud \u00a0 P\u00fcsikuludena &#8230;<\/p>\n","protected":false},"author":263,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-20","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/20","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/users\/263"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/comments?post=20"}],"version-history":[{"count":8,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/20\/revisions"}],"predecessor-version":[{"id":159,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/20\/revisions\/159"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/media?parent=20"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}