Nizomnoma oidi bujasozi

1.  MUQARRAROTI UMUMI

• Nizomnomai mazkur standarti tartibi ravandi bujetsoziro dar JSP «Bonki Tojikiston» (minbad «Bonk») dar sharoiti jori tartib doda shudaast.
• Tashkili ravandi bujetsozi dar JSP «Bonki Tojikiston» ba SHubai muhosibot va omori Bonk voguzor karda shudaast.
• Zeri mafhumi ravandi bujetsozi yak qator korho fahmida meshavad, ki dar faoliyati on chunin samtho ravona karda meshavand:

• tahiyai bujeti Bonk dar sathi zarurii tafsil;
• guzaronidani tartiboti barrasi va tasdiqi on;
• tashkili monitoringi doimii ijroishi on az tarafi sokhtorhoi dakhldori Bonk .
  • Ravandi bujetsozi dar Bonk bo tarzi «az umumi ba juzi» surat megirad, yane avval dar asosi dasturhoi maqomothoi idorakunii Bonk peshguii nishondihandahoi foidanokii moliyavii Bonk tartib doda shuda, bad dar alohidagi ba sokhtorhoi amaliyoti, davrahoi sol va namudhoi mahsulothoi Bonki tahiya megardad.
  • Hangomi tahiyai bujet hamai manbahoi malumothoro ba hisob giriftan zarur meboshad, ki az jumlai onho boyad hatman istifoda burda shavad:
• Tavozuni peshakii Bonk (bo malumothoi hisobotii voqei),
• Tarofaho baroi khizmatrasoni ba mizojoni Bonk;
• Hujjathoi dokhilinizomii Bonk, ki siyosati foizii Bonk ro muayayn menamoyad,
• Nizomnomahoi dokhilinizomi, ki tartibi guzaronidani amaliyothoi alohidai Bonk iro ba nizom medarorand (az rui qarzho, amonatho, intiqoli mablag va gayra),
• Jadvali bastii vohidhoi sokhtorii Bonk,
• Malumot oidi kharojothoi kapitalii jori va naqshavi, ki mablagguzorii zaruriro baroi soli peshguishavanda dar bar megirad.
  • Peshguii moliyavi boyad ba malumothoi sokhtorhoi front-ofisii Bonk vobasta ba hajm va sharthoi furushi mahsulothoi Bonk i dar davrai peshguii moliyavi dar alohidagii ba har yak moh, inchunin malumothoi peshbinigardidai sokhtorhoi bek-ofisii Bonk dar alohidagi ba har yak moddae, ki ba kharojotho va daromadhoi umumiBonk i mansub meboshand, asos yobad. Sokhtorhoi «front» va «bek» ofisii Bonk dar vaqti banaqshagirii faoliyati khud baroi soli moliyavii peshoyand, boyad dar asosi malumothoi voqeii soli guzashta takya namoyand.
  • Dar vaqti tahiyai bujet SHubai muhosibot va omor in ast, ki baroi vorid namudani nishondihandahoi voqei (soli guzashta) va peshgui (soli peshoyand) ba hamai vohidhoi Bonk formati yagonai jadvalhoi elektroni peshnihod namoyad.
  • Standartikunonii jamovarii nishondihandaho, ki hangomi tahiyai bujet istifoda meshavand, boyad ba SHubai muhosibot va omor Bonk dar mavridi jambasti malumotho imkoniyati dar vaqtash guzaronidani tahlil, nisbati qobili qabul budani raqamhoi peshbinigardida va inchunin, hangomi jambast namudani nishondihandaho tahiyai shaklhoi asosii hisobothoi moliyaviro baroi davrai peshgui  imkoniyat dihad:
• Peshguii bujeti (peshguii daromad va kharojotho),
• Peshguii tavozuni (tarkibi doroiho va uhdadoriho),

inchunin dar asosi meyorhoi muqarrargardida nisbati daromadi sofi sokhtorhoi amaliyotii Bonk , hisobi alohidai fondi muzdi mehnat peshnihod gardad.

2.  MARHILAHOI TAHIYAI BUJETI BONK

• Marhalai tahiyai bujeti Bonk az 4 davra iborat meboshad:

1. Davrai tayyori,
2. Davrai banaqshagiri dar sathi sokhtorhoi amaliyotii Bonk,
3. Davrai jambasti nishondihandaho dar sathi SHubai muhosibot va omori Bonk,
4. Davrai mutahidsozii nishondihandahoi peshbinigardida va tahiyai bujet.
   • Davrai yakum dar Saridorai Bonk mohi avgusti soli pesh az banaqshagiriftashuda ogoz megardad. Dar marhalai mazkur dar asosi dasturhoi maqomothoi idorakunii Bonk peshguii nishondihandahoi foidanokii moliyavii Bonk tartib doda shuda, bo maqsadi durust ba roh mondani ravandi bujetsozi ba vohidhoi sokhtorii Saridora va sokhtorhoi amaliyotii Bonk az tarafi SHubai muhosibot va omor baroi purkuni formati yagonai jadvalhoi elektroni ravon karda meshavad.
   • Davrai duyum dar sathi sokhtorhoi amaliyotii Bonk guzaronida shuda, az tarafi onho boyad nisbati durust va sarivaqt pur namudani namudhoi jadvalhoi elektronii dar formati MS-Ekhcel, ki az SHubai muhosibot va omor dastras shudaast, choraho andeshida shavad.
   • Davrai seyum dar sathi SHubai muhosibot va omor Bonk jadvalhoi tayyorkardashuda jamovari shuda, durust budani nishondihandahoi voqeii ovardashudaro bo tavozun taftish karda shuda, hamzamon az tarafi rohbariyati sokhtori amaliyotii Bonk «himoyai» bujet dar  Saridorai Bonk guzaronida meshavad.
   • Davrai chorumi marhalai tahiyai bujet boyad mohi noyabri soli pesh az banaqshagiriftashuda ba itmom rasad, va on badi maqul donistan az tarafi Rohbariyati Bonk, borai tasdiq dar sathi SHuroi Nozironi JSP «Bonk i Tojikiston» peshnihod megardad. Tasdiqi Bujeti Bonk boyad to okhiri mohi dekabri soli pesh az banaqshagiriftashuda guzarad, to in ki sokhtorhoi amaliyotii Bonk az 1 yanvar onro baroi rohbari va ijroish qabul namoyand.

3.  STANDARTHOI JAMOVARI VA JAMBASTI    NISHONDIHANDAHO

• Baroi noil shudan ba nishondihandahoi saheh, hangomi tahiyai Bujeti JSP «Bonk i Tojikiston» va nazorati ijroishi on, malumothoi zaruri boyad az nizomi bahisobgirii Bonk girifta shavad, ki doroi qismi ziyodi nishondihandahoi dar bandi 1.05. Nizomnomai mazkur meboshad, manbai asosii malumot meboshad.
• Bo istifoda az jadvalhoi elektronii az tarafi SHubai muhosibot va omor peshnihod gardida, sokhtorhoi amaliyotii Bonk boyad tafsili tamomi nishondihandahoi peshguiro muvaffaq shavand.
• Dar surati farqiyati bayni natijai jambasti taqsimoti moddahoi daromadu kharojot va peshguii nishondihandahoi foidanokii moliyavii az tarafi Saridorai Bonk peshnihodgardida, sokhtori amaliyotii alohida boyad dar formathoi lozimi varianti peshguii moliyavii khudro tayyor namoyad. Dar peshguii mazkur bo sutuni alohida boyad farqiyati nishondihandaho nisbati naqshahoi az tarafi Saridorai Bonk peshnihodgardida nishon doda shuda, dar guzorishnomai tafsiri asosho va dalelhoi dakhldor peshnihod karda meshavad.
• Badi ba anjom rasidani korho loihai Bujet tahiya gardida az chunin qismho iborat meboshad:
• Peshguii umumii nishondihandahoi foidanokii moliyavii bo imzoi rohbar va sarmuhosibi sokhtori amaliyotii Bonk;
• Fayli bo jadvalhoi elektronii ba tavri lozimi pur kardashuda, ki dar onho tafsili tamomi nishondihandahoi dar Peshguii umumii nishondihandahoi foidanokii moliyavi nishon doda shudaast;
• Guzorishnomai tafsiri ba loihai Bujeti sokhtori amaliyotii alohida bo imzoi tamomi mutakhassisoni dar tahiyai on ishtirok namuda va imzohoi rohbar va sarmuhosibi sokhtor.
• Loihahoi Bujeti az tarafi sokhtorhoi amaliyotii Bonk peshnihod shuda, dar sathi SHubai muhosibot va omor mavridi barrasi qaror megirand. Dar mavridi ba talabotho javobgu nabudani loihai peshnihodgardida (jadvalho bo khatogiho pur karda shudaand, oshkor gardidani farqiyati raqamhoi jambasti va digar), loihai Bujet baroi takmil dodan, gardonda meshavad. Dar surati norasogii vaqt baroi takmil dodani Bujet dar sokhtori amaliyoti,  Muhosibot baroi qabuli qarori markazonidashuda va darovardani tagyirothoi asosnok ba loihai Bujai dakhldor davat menamoyad.
• Ba anjomrasii marhilai tahiyai loihai Bujet dar holati purra jambast, mavridi barrasi va qabuli qaror doir ba malumothoi az tarafi sokhtori amaliyoti peshnihod gardida, hisobida meshavad.
• Loihai Bujeti umumii Bonk va sokhtorhoi amaliyotii alohidai Bonk, davrahoi sol, namudhoi mahsulothoi Bonk i mavridi barrasii peshaki dar sathi Rohbariyat qaror girifta, tanho badi maqul donistan baroi tasdiq ba sathi SHuroi Nozironi Bonk peshnihod megardad.

4.  HUSUSIYATHOI TAHIYAI LOIHAI BUJET

• Dar hududi davri duyumi ravandi bujetsozi baroi sokhtani nishondihandahoi peshbinigardida dar borai faoliyati Bonk (furushi mahsulothoi Bonk i, khizmatrasonii Bonk i) dar chor sathhoi zerini Bonk kor tashkil karda meshavad:

• SHubai muhosibot va omor;
• SHubai nazorati qarzdihi va rushdi mahsulothoi Bonk i;
• Hadamoti idorakunii khafvho;
• SHubai khazinadori va hisobbarobarkuni.
• Har yak SHuba mustaqilona tartibi banaqshagirii nishondihandaho faoliyati khudro dar alohidagii sokhtorhoi amaliyoti, namudhoi mahsulothoi Bonk i va har yak kormand muayyan menamoyad («az poyon ba bolo» va yo «az bolo ba poyon»). Bo nazardoshti in, nishondihandahoi banaqshagiriftashavanda boyad bo shiddat va hamzamon baroi ijroish ba haqiqat nazdik boshand, yane dar onho boyad ba nazar girand:
  • talabothoi muqarrargardida ba Bonk oidi rioyai meyorhoi iqtisodi,
  • ba asos giriftani naqshahoi strategii rushdi Bonk , ki az tarafi Majlisi muassisoni JSP «Bonki Tojikiston» tasdiq karda shudaast,
  • bo nazardoshti khususiyathoi joygirshavii sokhtorhoi amaliyotii Bonk, malakai takhasussii kormandon va darkhosti mizojon oidi khizmatrasonii Bonki .
• Baroi sokhtorhoi front-ofisii Bonk, nishondihandahoi asosi dar alohidagii harmoha baroi banaqshagiri ba mahsulothoi Bonk i va guruhi mizojon inhoyand:
  • Tasnifi miqdori va mablagii sanduqi qarzi, depoziti va zakhiravi;
  • Miqdori mutakhassison nisbat ba mizojon, ki baroi furushi mahsulothoi Bonk i vobasta shudaand;
  • Miqdori shartnomahoi bastashuda (amaliyothoi guzaronida-shuda, kushodani hisobho, qarzhoi peshnihodshuda va gayra);
  • Hajmi shartnomahoi bastashuda (amaliyothoi guzaronidashuda, depozithoi jalbshuda, qarzhoi peshnihodshuda va gayra).
• Dar rafti ravandi bujetsozi ba siyosati tarofavi, foizi va qarzii Bonk diqqati makhsus doda meshavad. Bakhusus nishondihandahoi in hujjathoi dokhilinizomi va hajmi naqshahoi mudiriyathoi front-ofisiro ba hisob girifta, bandhoi daromad va kharojoti bujet ba naqsha girifta meshavad.
• Banaqshagirii kharojothoi muzdi mehnat meyoran nisbat ba naqshai baroi giriftan vobastagi dorand:
  • daromadi foizii sof (daromadi foizi tarhi kharojoti foizi),
  • daromad az amaliyothoi khazinavi-hisobbarobarkuni,
  • daromad az amaliyothoi intiqoli,
  • daromadi sof az amaliyothoi asori (daromad az kharidu furushi asori khoriji tarhi kharojot kharidu furushi asori khoriji),
  • digar daromadhoi komissioni,
  • daromad az barqarorkunii fondi pushonidani talafothoi imkonpazir az rui qarzho.
• Dar har mavrid Bujet baroi har yak sokhtori amaliyoti boyad bo natijai moliyavii giriftani foidai sofi solona peshgui karda shavad. Sokhtorhoi Bonk, ki badi ba itmom rasidani ravandi bujetsozi zararovar yo in ki kamdaromadnok etirof gardidand, boyad barham va yo ki tajdid karda shavand (ba gayr az sokhtorhoe, ki nav tashkil karda meshavad).

5.  MONITORINGI IJROISHI BUJET

• Az tarafi SHubai muhosibot va omori Bonk baroi tashkili monitoringi ijroishi bujet, harmoha dar formati MS-Ekhcel fayli Monitoringi bujet.khls. tayyor karda meshavad.
• Fayli Monitoringi bujet.khls. malumotro oidi nishondihandahoi bujet dar alohidagii ba har yak modda va muvofiqi onho nishondihandahoi voqeiro dar yak muddati az avvali soli moliyavi, doro meboshad.
• Fayli Monitoringi bujet.khls. baroi tahlili minbada ba hamai Mudiriyathoi JSP «Bonk i Tojikiston» peshnihod karda meshavad, to in ki ba hamai mutakhassisoni dakhldori Bonk malumothoi lozimi oidi rafti ijroishi nishondihandahoi bujet dar alohidagi bo sokhtorhoi Bonk , mahsulothoi Bonk i dastras boshad. Hangomi dodani khulosaho va peshnihodho, va inchunin bahodihii ijroishi nishondihandaho va havasmandkunii hayati kormandoni JSP «Bonk i  Tojikiston» boyad nishondihandahoi fayli nomburda ba asos girifta shavand.
• Dar davomi soli moliyavi hangomi faoliyati sokhtori Bonk tagyir yoftan, zaruriyati kharojothoi gayrichashmdoshtro ba miyon meorad, ki dar bujet peshbini nagardidaand, binobar in Filialho va SHubahoi dakhldori Bonk huquqi ba unvoni SHubai muhosibot va omori Bonk bo peshnihod oidi az nav dida baromadani moddahoi mazkurro dorand. Dar chunin mavrid darkhost boyad pesh az guzaronidani kharojothoi gayrichashmdosht bo dalelhoi asosnok va muayyan namudani manbai daromad baroi pardokhti kharojothoi ilovagi firistoda shavad.
• Darkhosti ba Saridorai Bonk firistodashavanda nisbati ziyod namudani kharojothoi moddahoi bujet, boyad bo khud doshta boshad:
  • Darkhosti ba tartibot javobgui rasmii sokhtori mazkuri Bonk;
  • Hisob-kalkulyatsiyai sokhtori mazkuri Bonk nisbati kharojothoi ilovagii darkhostshavanda;
  • Az nuqtai nazari iqtisodi asosnok budani kharojothoi ilovagie, ki az tarafi sokhtori Bonk ijozat nisbati guzaronidani on pursida meshavad, bo muayyan namudani manbai baroi ruypush namudani on bo giriftani daromadi ilovagi az khizmatrasonii Bonk i ba mizojon va yo az hisobi kam namudani kharojothoi digar moddahoe, ki dar bujet peshbini gardidaand.

6.  MASULIYAT NISBATI BUJETSOZI

• Bonazardoshti sokhtori idorakunii amalkunanda dar Bonk masuliyati tashkili ravandi bujetsozi shakhsan bar zimmai:
  • Sardoroni sokhtorhoi amaliyotii Bonk – dar sathi idorakunii «gorizontali»,
  • Rohbaroni SHubahoi Saridorai Bonk – dar sathi idorakunii «vertikali», voguzor karda meshavad.
• Har yak holati kharji barziyodi moddahoi kharojotii buja, ki dar rafti ijroishi on roh doda meshavad, boisi barrasi hamchun holati vayron kardani intizomibujasozi kori gashta, shakhsoni gunahgor tibqi muqarraroti dar Bonk amalkunanda ba javobgari kashida meshavand.