Generalising zviratidzi: dzoka pamusoro yesangano, guta rakasimba, avhareji yegore negore kukosha wakaiswa midziyo

Fixed midziyo (RP) - revane che National upfumi. Pfungwa iyi inorondedzera zvaioneka yesangano, izvo zvinosikwa uye kushandiswazve pakuburitswa, uye kukosha iyo iri chikamu hwakatamisirwa kugadzirwa zvinhu uye mabasa, pasina kuchinja yayo dzinongoitika chimiro.

Fixed midziyo Accounting yakanyorwa kuitira kuti unogona kuona mutengo wavo yepakutanga, panyama ezvinhu uye zvemari nezvinhu.

Nekurangarira kuti ngadzirambe zvinhu akaita kuti aite munyika-mhando uye mari. Monetary Kukoshesa kunoita kuti munguva mamiriro, akafanana, yaipedzerwa rinomutsa ukoshi depreciation.

Zviratidzi akadai guta rakasimba, dzoka pamusoro pfuma, guta-kuti tikwanise kuongorora mari-kubudirira kushandisa PF. The hwaro kukarukureta yavo avhareji yegore negore kukosha wakaiswa midziyo

Tinyatsonzwisisa yepamusoro uye wakaiswa midziyo kuita:

- on yepakutanga cost, zvinosanganisira nomutengo, mutengo pakukurukura uye kugadzwa chinhu icho ndee yose nguva anoita yakatarwa yesangano, kunze vanenge haasaruri liquidation kana vakiridzo;

- on yokutsiva kukosha, tichiratidza mari inodiwa kuti pakuunganidza zvakafanana vanovengwa pazvinhu zvavo magetsi pamusika zvakatipoteredza;

- on residual kukosha, inova musiyano pakati pokuiswa kutakura kukosha uye depreciation ukoshi.

Kuvapo RP rose, uyewo aparadzane nomumwe marudzi, inofungidzirwa yavo inogona dzaona kuti chero musi kana kuti chero nguva. Muchiitiko chokutanga, munhu torque nemifananidzo, wechipiri - vanonzi chinguva, kuti ndiwo avhareji nokuda kwenguva. Dynamics of yakatarwa yesangano uye kuvapo kwavo zvomene kuonekwa pamwedzi.

Nechiidzo chinokosha chinodiwa rokuzvidavirira chokupika zvechadenga zvebhizimisi, ndiye avhareji wepagore kukosha pazvinhu yesangano, nzira nokuda kwayo kukarukureta

FSH = Pi + PVM * n1 / 12 - gododd * n2 / 12,

apo rinoreva kukosha yakatarwa yesangano: PVM - richangobva kuziviswa, gododd - pamudyandigere, Pi - pakutanga kwegore. Rokuti n1 uye n2 - ndiko kuwanda kwemwedzi of UF azvaitwa akapinda uye pamudyandigere.

Kana midziyo yakatarwa yesangano nokutumwa kana vasisaendi panguva dzakasiyana yegore, avhareji mutengo zvivako izvi gore negore rinowanikwa yoga mumwe nguva inobva kushandiswa chaiyo, ipapo migumisiro anowedzerwa.

Kuti kuongorora sei zvinobudirira kushandiswa pazvinhu ndeizvi generalizing zviratidzo, kureva Dzoka yesangano, guta rakasimba, fondoosnaschennostyu etc.

Midziyo reshiyo kunoratidza kuti kuwirirana pakati bhuku kwakakomba goho uye paavhareji ukoshi wakaiswa yesangano negore, kureva chii Vhoriyamu goho uye mabasa por chairema wakaiswa guru zvinhu. More zvokufambisa basa zvebhizimisi kunoratidzwa pangozi yokudzoka pamusoro zvinhu.

Capital reshiyo ndiyo chaizvoizvo ari Ivan Kuchin kuti guta yauinayo. Per chairema goho kana mabasa anoitwa, avhareji yegore negore kukosha pazvinhu zvinhu zvinoshandiswa kuongorora kushandisa PF.

With vasanyanye guru reshiyo wakawedzera guta negoho ukuwo, ichi chinoratidza kuti kubudirira pazvinhu zvinhu kunowedzera. Kwakakura kudzoka musi zvinhu uye guta reshiyo hunotifambira zvikuru guta-basa reshiyo - avhareji yegore negore kukosha ngadzirambe zvinhu zvakavakirwa paavhareji nhamba revashandi mugore.

Zivo yakarurama kukarukureta pakati vakawanda zviratidzo zviri pazvinhu yesangano zvinodiwa mamaneja, maakaundendi uye nezvoupfumi kutora matanho akakodzera kuvandudza vachida unongotaura.