Kuwerengera za chuma lokhazikika. Mitundu ya ziyenera ndi gulu

Mu kayendetsedwe ka ntchito zachuma, aliyense malonda ali ndi katundu wina. Popanda kampani sangathe kutulutsa katundu kapena kupereka chithandizo. Monga mbali ya gawo sanali pankhani ya chuma, mbewu ndi zipangizo ndi ambiri zambiri nkhani. Choncho, kutenga nkhani kufunika kwake sitingalephere kukambapo.

Ku ntchito zolondola pa chuma zimadalira phindu kampani. Kodi kuwerengera za chuma mapulani mitundu ya ziyenera ndi zina ayenera kudziwa katswiri aliyense. Akugwiritsira ntchito tinasonkhanitsa pa deta chophunzira akhoza konza ntchito ya ogwira ntchito kapena bungwe.

lingaliro ambiri

Chuma cha ogwira ndizo likulu ntchito komanso chuma lokhazikika. Iwo ntchito mu ndondomeko kupanga. The zikuchokera katundu atathana monga atathana chuma. Iwo ofunika ogwira ntchito mu yopanga katundu, komanso kukhazikitsa kasamalidwe ntchito.

ndalama zimenezi ziri mu kampani ya miyezi yoposa 12 ya ntchito (opaleshoni mkombero). Mabizinesi ayenera kuwerengera za chuma lokhazikika. Mitundu ya ziyenera anakhazikitsa malamulo. Katundu wakhala wachinsinsi monga chuma mapulani ayenera kukumana zinthu zingapo:

1. zinthu constituent ziyenera kuyendera kupanga katundu kapena ntchito za kasamalidwe.
2. machitidwe a maofesi amenewa kuposa miyezi 12 kapena nyengo ntchito.
3. kampani alibe mapulani kugulitsa zinthu zimenezi.
4. katundu amenewa akhoza kubweretsa ubwino nthawi m'tsogolo.

Izi ndi zinthu kudziwa kuti zinthu wachinsinsi monga chuma lokhazikika. Tikumbukenso kuti katundu ngati Zosintha kufunika kwake kwa mtengo okwana mbali mwa ndondomeko amortization.

zigawo za ndalama

Poganizira mitundu ya ziyenera ndi mlandu wa chuma mapulani izo zikhala pomwe kulabadira zikuchokera awo. Malinga ndi zonse Russian gulu la chuma amenewa anawagawa gawo chogwirika komanso chosaoneka ndi maso. Izi zimathandiza kuchepetsa.

The zikuchokera gulu chuma zikuphatikizapo zipangizo zonse kupanga nyumba nyumba ndi kupanga mankhwala. Kumaphatikizaponso zipangizo, Makina ndi zida. Chogwirika chuma atathana (malingana ndi yeniyeni ntchito) udindo ziweto, zomera osatha ndi zipangizo zina. Mu gulu ili komanso kugwa dziko ndi kupanga zoweta msewu. mndandanda akuyeretsedwa ndi kusinthidwa kwa aliyense wa gawo dziko zachuma.

Gulu la chuma chosaoneka ndi maso zikuphatikizapo malo opanda umunthu weniweni, koma phindu ololera. Zinthu zazikulu mu gulu ili ndi ndalama za kafukufuku pulogalamu (chilengedwe cha zinasokoneza makompyuta, kompyuta thandizo). Kumaphatikizaponso nzeru katundu, zochita wapadera, kapangidwe ndi luso. Magulu amenewa ufulu umwini katundu. Zinthu chuma chosaoneka ndi maso patentable. Gawo la chuma ndi yoikidwiratu m'gulu kumanga patsogolo, ndalama kuti adzatengedwa chifukwa nthawi m'tsogolo.

Gawo

Poganizira mitundu ya kufufuza chuma mapulani izo chofunika kulipira mwapadera kwa gulu lawo. Katundu wa mabizinezi a gulu limodzi kapena wina pa maziko a mtundu awo a ntchito (opanga ndipo sanali kupanga).

Mawonekedwe a umwini anthu olemekezeka, mabungwe ndi zinthu zina. Ngati kuganizira ndalama nawo mbali kupanga secrete udakali chabe chuma lokhazikika. Dama zida, nyumba ndi katundu wina, mongoyembekezera ili mu kukonza ndi kumanganso nyumba. Iwo akhoza kuteteza nthawi zina popeza molakwika.

chuma akhoza anausiya kapena anu. Palinso gulu la ulamuliro malo. Pa mfundo imeneyi kusiyanitsa maofesi dera, zigawo, oyang'anira tauni ndi anthu.

dongosolo mlandu

Ogwira ntchito kwenikweni ungabwere ziyenera a chuma ndi yoikidwiratu. Mitundu za kuwunika zosiyanasiyana. Pakati pawo chilengedwe kapena mtengo. Kusankha kwawo zimadalira zolinga kafukufuku. Ubwino njira chofunika kudziwa kapangidwe ndi mphamvu ya ndalama. Monetary mtengo wa katundu nawo mawerengedwe a depreciation, mtengo wa chotsirizidwa. Chiwerengerochi zimakhudzidwa ndondomeko mumayesto mphamvu ya kumalo a ntchito.

Ilipo mitundu ya atathana chuma kuwunika adzayang'ana pa chuma poyamba osiyana. Natural njira yomweyo limachititsa tione wachina chilichonse payekha. chuma ndi m'magulu Pankhaniyi, makhalidwe sayansi. Choncho kufufuza maonekedwe awo khalidwe.

Zinthu zogwirizana ofufuza kuyandikira kwa deta pasipoti zida kapangidwe ntchito zipangizo. The chifukwa cha kusanthula chuma anakonza dongosolo la magawo zachilengedwe ntchito kuwerengera mphamvu, ndipo pafupifupi boma lililonse chinthu. Mlandu wagawo amachita kufufuza nambala.

The kuwerengera ndalama imaperekanso ofufuza osati kuphunzira kugwiritsa nchito ya ndalama izi, komanso kukonza zinthu kusintha zinthu ndi zachuma gulu la.

mtengo ndalama

Njira kuphunzira mbewu ndi zipangizo, mwa mawu a mtengo awo, anawagawa m'magulu 3 waukulu. Iwo amayamba ndi chuma moyo wautali. Mitundu yonse analipo a atathana Ziwerengero chuma mtengo kuganizira nthawi. Pali atatu okha. chinthu imatengedwa mu mlandu m'malo a, choyambirira kapena yotsalira phindu. Aliyense njira ali mwini zenizeni tanthauzo lake.

Mlandu zachokera mtengo wapachiyambi pa zimene kampani anapeza lililonse chinthu. Izi zikuphatikizapo ndalama zoyendera, chindapusa miyambo ndi ndalama za ntchito yomanga nyumba, unsembe ntchito.

Kuti athe machesi anayamba pa nthawi zosiyana za nkhani zofanana katundu n'komwe ndalama zawo m'malo. Kuti mudziwe izo, kampani ali kachiwiri mumayesto malowo. Njira imeneyi si kuganizira depreciation zida ndi zinthu zina. Choncho, kusanthula ndi anthu amapereka mwa deta yoyenera.

Phunziro, yomwe ikuchitika pa mtengo yotsalira, amalandiranso kuchita wochotsera pa mtengo choyambirira cha chuma chawo mlingo wa avale pa tsiku kuwerengera.

mtengo koyamba

Lingaliro, gulu, mitundu ya kufufuza chuma atathana ayenera kuphunzira mwatsatanetsatane ndi akatswiri. Pa izi zimatengera bungwe lolondola ndi ulamuliro wa malonda chuma. Mu mlandu, mtengo koyamba imatengedwa. Izi kwenikweni kuchuluka kwa ndalama ya kupeza, zomangamanga ndi kutumidwa kwa chinthu.

Kunyamula phindu mu nkhani iyi ndi kwaiye malinga ndi mgwirizano okwanira, malipiro kwa masapulaya, mavenda, kumanga kapena msonkhano mabungwe. Kumaphatikizaponso zolembedwa za malipiro a kufunsira ntchito, zolipirira, boma, ntchito miyambo ndi misonkho unrecovered ndi zina ndalama zofanana.

Mtengo wa ndalama umene iwo anapangidwa mfundo zachuma, sizingasinthidwe. Only mu zenizeni, zotchulidwa malamulo a milandu n'zotheka kuwonjezera kapena kuchepa deta.

mtengo m'malo

Ilipo mitundu ya mbewu ndi zipangizo Ziyerekezo mpata n'zotheka kuti kusanthula mtengo m'malo a. Tikafika izi overrated ndi tikukumana msika.

Zimenezi si zomveka kuti malo achilengedwe, ziwembu dziko. Revaluation wa kampani akutsatiridwa mwaufulu. Izi zachitika kuchepetsa katundu msonkho.

Sankhani zinthu ndi revaluation wa gulu kumathandiza gulu la chuma lokhazikika. Mitundu ya kufufuza chuma atathana choti kusunga pafupi zotheka kuti kampani kantchito.

M'malo mtengo silingawafike depreciation zinthu, koma lipotili chofunika kumaliza deta pa izo. Masomphenya zambiri amapereka katswiri wa akuluakulu zolimbana kumvetsa zimene mbali ya mtengo panyengo kusunga zida, nyumba ndi zina zotero. D. Ndiko kuti, chithunzi ichi limafanana ndi sizinathe kunditumiza ku mtengo wa kuchuluka kwa chuma lokhazikika. Iyi ndi ndondomeko zovuta kuti amafuna kwambiri nthawi komanso khama.

mtengo yotsalira

Mitundu ya makono ya kuwerengera ndalama za katundu ndi yoikidwiratu amaloledwa kuchita pa mtengo yotsalira. Iwo amaganizira nthawi ya ntchito pamalowo.

Mtengo yotsalira kuchita masamu kuti kusiyana pakati pa pachiyambi (kapena revaluated) mtengo ndi kuchuluka kwa avale. Kumapeto kwa ntchito yake, chinthu ikusonyezedwa ndi ogwira ntchito za kufunika liquidation.

Chaka chilichonse zida ntchito, nyumba kapena katundu wina kuti si kumatanthauza zolowa, ndi ukalamba, wotaya choyambirira zidazo. Depreciation kukhoza kukhala kumenya kapena khalidwe. Mbali yoyamba zinthu dongosolo adzaonongedwa, zikukhudza. M'kupita kwa nthawi, zimenezi zimapangitsa kuti ndikosatheka ntchito zawo. Aliyense chinthu ali nyengo yake ya ntchito. Amaonekera m'kati wakhala chinthu pa muyezo. Kwambiri mapeto a chuma, ndi avale ndi misozi.

Mwa kuphunzira mitundu ya kuwerengera za chuma mapulani tisaiwale kuti mayunitsi katundu ngati ingathandize ntchito zake, koma adzakhalabe unusable mu tikukumana msika. Zimenezi zimatchedwa obsolescence.

Mwachitsanzo, kampani anagula makina latsopano limene bwinobwino ntchito kwa zaka 2. utumiki moyo wake ndi zaka 8. Koma m'chaka chachitatu kampani yotengedwa ndi unsembe zatsopano, kugwira ntchito bwino ndi mtengo-bwino. The makina oyamba, monga kale, likugwira bwino. Koma ntchito yake ndi zosayenera kuti zimachitika lero. Zida ntchito. Chofunika kuti adzathe kuunikira.

amortization

Mwa kuphunzira mitundu ya chuma makampani ziyenera muyenera kuganizira chinthu monga depreciation. Iwo aumbike mwa ndondomeko reimbursement pang'onopang'ono wa kampani mtengo choyambirira zipangizo ndi zofunikira zina. thumba Izi ndi zofunika kulola kampani kugula katundu watsopano, zida pomwe.

Pali njira zingapo kuwerengetsa depreciation. Zimatanthauza mitengo ya zinthu. Depreciation kuchita masamu motere:

1. Liniya njira UWAZE mtengo wa chinthu m'magulu ofanana motero moyo. Angagwiritsidwenso inapita (ambiri a ndalama ndi kuchepetsa ndi zaka zoyambirira za ntchito) kapena kuchedwa (kumayambiriro kwa nyengo ya ntchito adzakhala mbali zing'onozing'ono kulipidwa).
2. A kuyimitsidwa osalunjika kumaphatikizapo nawuza njira kutulutsa ndalama zina zosakwana kapena zambiri chaka chilichonse.
3. dongosolo osasamba nthawi iliyonse malipoti amapereka ndalama zosiyanasiyana za chipukuta misozi.

kampaniyo amasankha njira zosiyana depreciation. Izi ndi zofunika kuti athe yake m'malo a chuma lokhazikika.

mtengo msika

Concept, mitundu ndi kufufuza chuma atathana tiyenera kuziganizira pa kaonedwe ka pepala bwino ndi phindu msika pa chuma. Mbali yoyamba, Uwerenge zinthu zonse zolembedwa m'mabukhu mlandu malinga ndi zolembedwa ukubwera (kuphatikizapo revaluation).

Komabe, mu amasiku ano, mtengo msika ayeneranso n'komwe ndi akatswiri. Izi ndi ndalama kuti mukhoza kupeza kampani pa malonda a zida, nyumba ndi zinthu zina.

Mawerengedwe a chizindikiro ichi chachitika ndi ndalama, mtengo kapena njira poyerekeza. Zikatero atengedwa mu nkhani malo ofanana omwe ali pa kupereka. Mtengo Njira amagwiritsa kuchuluka mayunitsi depreciation wa chuma mapulani komanso mtengo wa unsembe wake ndi kutumidwa. Njira yopindulitsa, Mosiyana, amaganizira zasungidwa m'tsogolo, okhoza kupereka eni ake chinthu makamaka.

Mwachangu gwero

Kwambiri mfundo zofunika kuti apereke ziyenera a chuma ndi yoikidwiratu za bungwe. The mitundu ikuluikulu ya mawunikidwe ungatithandize kuganizira kapangidwe chuma, mphamvu zake. Komanso zochokera kafukufuku anayamba njira kusintha profitability kampani.

Kuphunzira mphamvu ya chuma atathana kutenga nkhani zonse achibadwa ndi mtengo magawo. Chinthu chofunika kwambiri mu nkhani iyi ndi opindulitsa. Kuwerengetsa phindu (imfa) kwa nthawi agawa ndi nambala pachaka wa chuma lokhazikika. Ngati zabwino, chuma Akuti ntchito bwino.

mphamvu ayenera kuwerenganso kubwerera pa chuma chiŵerengero ndi likulu chiŵerengero. Komanso, ziyenera imagwiridwa lililonse gulu la chuma. Timatha kupeza zinthu constraining chitukuko ndi kuthetsa m'tsogolo.

Aliyense katswiri ndalama ayenera kudziwa kuti ntchito kuwerengera wa chuma lokhazikika. Mitundu za kuwunika kulola ife kuyang'ana pa chuma poyamba osiyana. deta izi apange ziyenera a mphamvu ya chuma mapulani komanso kupanga mapulani nthawi m'tsogolo.