Isakhiwo kanye nendlela okwakheke ngayo umongo kusho. Isondlo, ukwehla, izimpahla fixed ezimali

ezimpahleni ezingasuki phansi zisetshenziselwa manje emisebenzini yayo. Kumayelana ngokuphelele zonke amabhizinisi, kungakhathalekile ifomu yabo sobunikazi, isiqondiso, izici nezinye izinkinga ezifanayo. Ukwakheka kwempahla fixed zihlukene kakhulu, ngaphezu, kukhona into ezifana okungezona ukukhiqizwa izindawo. Izici wokusebenza kokubala ukwehla, ikhumbula zonke lezi zinto, ukuhlaziywa izindleko, futhi izici ezifanayo nayo ibalulekile kakhulu futhi kudingeka acabangele e izibalo.

Yiziphi izindlela eziyinhloko

Ngaphansi ezimpahleni ezingasuki phansi yini izinto ziphethwe izinkampani ngamunye kanye zinengxenye ngandlela-thile enqubeni ukukhiqizwa. Okusho ukuthi, lokhu kuhlanganisa imishini ukusebenza, nezwe kanye nempahla esikhululekile ngisho izakhiwo lapho kukhona womshini inqubo izimpahla. Kodwa ibhizinisi ngeke kube khona kungekho nezimpahla zabo noma ezibolekiwe, ngoba ngisho inkampani kulencane kudingeka okungenani ube isikhala lapho umsebenzi kuyokwenzeka.

Yini ehlanganisiwe efeni fixed

Zonke izimpahla fixed zihlukaniswe ngezigaba ezimbili ezibanzi, amelela aggregate ingqikithi yonke impahla, okuyinto ku-balance sheet. Ngakho, ukwaba ukukhiqizwa futhi okungezona ukukhiqizwa izindawo. Izinhlobo ezimpahleni ezingasuki phansi ukukhiqiza uhlobo yena, zihlukaniswe ngezigaba ezimbili - yekwentiwa. zinhlobo Active - yilokhu isetshenziswa ngqo inqubo ukukhiqizwa. Ngokwesibonelo, umshini amathuluzi, imishini, imishini, izinto zokuhamba kanye nokunye. Basuke ihlobene ngokuqondile ukudalwa umjikelezo umkhiqizo, ngakhoke isebenza. Passive ezimpahleni ezingasuki phansi lalimelela okufana umhlaba, izakhiwo, izakhiwo kanye nezinye izinto ezifanayo, ngaphandle okuyinto ukudalwa imikhiqizo akunakwenzeka ngokomthetho, kodwa ngqo ukukhiqiza, kungukuthi asetshenziswa. Okungukuthi, abangabantwana imishini esitolo kukhona ejenti asebenzayo, kodwa ukuthenga - yokwenziwa. Kukho konke lokhu, kukhona ezinye izingxenye ukuthi kukhona evamile kungaba ingxenye imithombo eziyisisekelo inhlangano, kodwa eqinisweni akufakiwe lapha. Lokhu kuhlanganisa izinto ezifana amathuluzi, izingxenye kanye nokunye okufana nalokho. Ngokuvamile, okuwukuphela kwento edingekayo ukwenziwa, kodwa izothatha kancane kakhulu kunonyaka 1. Phela, lesi sibalo eliyisisekelo ekunqumeni ukuxhumana bento nge indlela eyinhloko. Uma ukusebenza lobuchwepheshe sikhungo ehleliwe unyaka noma ngaphezulu, it nakanjani iwela kulesi sigaba. Kodwa uma kancane - ke kusho akukho. Wenza okuhlukile kukhona izakhi ezincane, njenge zokubhala kanye nokunye okufana nalokho.

izindawo Non-ukukhiqizwa

Lolu khetho kusho eminyakeni yamuva sekwande ezingavamile. Lezi zinto zihlanganisa izinto ezihlukahlukene ukuthi nhlobo maqondana umjikelezo we umkhiqizo, kodwa-balance sheet, nganoma isiphi isizathu, inombolo. Isibonelo elula zalokhu izinkulisa, izikole, izindawo zokulala, futhi ezinye izakhiwo efanayo, okuyinto ezihlobana ngayo ukukhiqizwa cishe akunakwenzeka. Izinkampani eziningi ezinkulu esikhathini esidlule futhi manje esele izimpahla ezifana. Bayadingeka nobhoko uzizwe sibonga eqiniseka kakhudlwana futhi abanokuhlangenwe nakho inkampani. Njengoba umkhuba ubonisa, le ndlela ngokuvamile kunenzuzo nakakhulu kusukela iphuzu Ngenxa kahle futhi ngokuya imali kuka isisusa oqondile lezisebenzi yamaholo aphakeme. Futhi inhlanganisela yalezi izakhi kungenzeka ukufezekisa ukusebenza buvelele kanjani ngempela.

ukuxhashazwa

Inqubo lwefa kunalokho ezinqumela ithinta akhawunti yakhe. Into esemqoka okufanele uyikhumbule uma kubhaliswa ezifanele zazo zonke imibhalo - amafa Fixed wasungula kuphela uma ngempela ngokuphelele isilungele ukusebenza nganoma isiphi isikhathi. Isibonelo kungaba kubhekwe ukufakwa umshini. imishini Ukusebenza zalolu hlobo, kuqala zilethwe ishede noma endaweni yomsebenzi esizayo bese kukhona inqubo yokubalungiselela ukusetshenziswa. Ngakho, umshini ongeza ishede 5 th. Kodwa kukhona buyakulala kuze 10th lwenyanga, lapho, futhi ekugcineni ibekwe endaweni efanele, uxhumekile bese seyisebenza ngokugcwele. Lapha kuba inombolo 10th kuyoba isikhathi lapho izimpahla ezingagudluzeki wafakwa msebenzi.

amortization

Noma yimuphi umshini, futhi izakhi efanayo niyogqokani. Ukusebenza kwezimali ezimpahleni ezingasuki phansi luqondiwe ngokuzenzakalelayo. The eside kangakanani ukuze, kancane empeleni kuwufanele. Ngaphandle kwalokho, ngokuhamba kwesikhathi ke kuyodingeka ukuba ukushintshwa. Konke lokhu kukhonjiswa ku-akhawunti. Ngenxa yale njongo settlement indlela ekhethekile, kodwa ngo okufutshane, izinkomba main kukhona izindleko sokuqala le phrojekthi kanye nokungaba ukuphila service. Ngaphezu kwalokho, kuyinto sonke ukwabelana nomunye futhi ukubaluleka ibalwa ukuthi ezimpahleni ezingasuki phansi kuzoba kwenkathi ethile yesikhathi. Kodwa nje ukubhala off izindleko njengoba kwakungeke kube yinto engalungile, ngoba akayi ndawo, futhi ingxenye izindleko zokukhiqiza. Okungukuthi, intengo imishini kancane kancane njengoba uya ngase izindleko izimpahla ukuze uvale ekupheleni ukuphila inzuzo bavunyelwe esikhundleni bakhathale ngesikhathi umsebenzi imishini emisha. Baphetha ngokuthini jikelele iwukuba understate isikhathi esithile, okuyinto has ukusebenza lobuchwepheshe zedivayisi ngenhlonipho ekuphileni kwawo kwangempela. Lokhu kuzokwenza Ukuvuselela esifike ngesikhathi futhi njalo inqolobane. Kufanele kukhunjulwe ukuthi akuwona wonke ezimpahleni ezingasuki phansi kumele yehliswa. Ngokwesibonelo, le nqubo ngeke kwenziwe zokuhlala, ezinye izinhlobo izinkomo emasimini abalobi ezithile, umhlaba njalo njalo.

Izimali kwezimali ezimpahleni ezingasuki phansi

Yonke inqubo esebenza ezimpahleni ezingasuki phansi uboniswa ezimali ngokugcwele. On element ngayinye has imithetho yayo siqu futhi wiring, okungase banganakwa. Evamile, konke lokhu kungenziwa zihlukaniswe ngamaqembu ezinkulu 5. Eyokuqala yalezi ukuthola into yayo nokuthuma. Izinhlobo ezimpahleni ezingasuki phansi ziyahlukahluka, ngakho kwesinye isikhathi kungasebenza phakathi imiqondo le ithatha isikhathi eside. Esigabeni esilandelayo iphathelene Damping njengoba kuchaziwe ngenhla, ngemva lirekhodiwe izindleko ukuze balungise ejenti bakhathale noma ngenye indlela. Futhi futhi ezimbili izigaba lingasethelwa ngqo uhlobene nowokuqala ezintathu, futhi lubanjwe ngokuhlukana - Disposals futhi luhlobo sokuqasha. Konke lokhu ezimali izinhlayiya ezihlukahlukayo komunye nomunye, futhi kuncike izici ukuthi umsinga has ukwakheka kanye nesakhiwo iyindlela eyinhloko, ukusebenza izici amabhizinisi nokunye.

ukuhlaziya

Ngaphezu kwazo zonke ezinye izici akhawunti, nabanye ngezikhathi, inkampani ingase iveze ukuhlaziywa ekhethekile of the ukwakheka ezimpahleni ezingasuki phansi, okuyinto ngemcondvo kungaba ngcono ukusebenza ukubuya jikelele ku izinto. Imisebenzi ezivamile kungenzeka ukuthola ezinye zigcine ngaphambilini nalo, okwakuyoholela bandise nokuphila imishini noma ngenye ukwandisa ukusebenza kahle yayo kwezomnotho. Futhi, lesi ukuhlaziywa kunikeza isithombe ngokunembile kangakanani futhi zenziwa ngayiphi indlela ukuba ifakwe wonke amayunithi into oyifunayo, ayesebenzisa ncamashi kanjani futhi ngasiphi umthwalo kuthiwa, ingakanani kusala kuze kube okwamanje lokukhansela nokunye. Uma izinsolo, ukuhlaziya efanayo bangathola komgomo okungenzeka noma ezinye izinguquko ze-non-bodokotela. izitshalo kanye nempahla engashintshwa, kodwa ukwakheka kanye nesakhiwo nje esibekiwe. Kodwa ngokuvumelana imiphumela yokuhlaziya kungase kudingeke ukuba ulungise idatha kangangokuthi okunye okucishe kufane ukuze ukuthi sinjani ngempela isimo izindaba.

Ekuhlola kuhlolwe

Zonke izimpahla fixed zinenani elithile. It is kuchazwe izindlela ezahlukene, kuya ngokuthi yiziphi indlela ethize inkampani wathola lezi zimali. Kodwa ngaphezu intengo ngqo komkhiqizo ezithathwe eceleni, nazo kunakwe izindleko owawuthwele ke, wonke umsebenzi ukufakwa, ethuma, qala-up nokunye. Isibonelo elula lokhu kungenziwa kubhekwe umshini evamile. Yayala enhlanganweni ethile, kodwa udinga ukuthatha eyakho. Ngemva lokhu, ngeke eceleni ukukhokhela ukufakwa nokubeka umkhiqizo. Ngakho, ukubaluleka kwento izobandakanya wentengo oqondile, zokuthutha izindleko, kanye nenani ukuthi uzobe esichithwa ukufakwa nokubeka. Ukubunjwa ezimpahleni ezingasuki phansi akuyona iyunifomu, ngenxa yokuthi ezinye zazo, inkampani bengathola ngezinye izindlela. Ngokwesibonelo, i-DRM. Kulokhu, kufanele kube kwenziwe ukuhlolwa okuthe xaxa ngesisekelo linqoba amanani emakethe. Ngokufanayo, kukhiqizwa futhi kabusha nokuhlola. Kungathatha indawo kanye kuphela ekuqaleni konyaka ezimali ngesisekelo imibhalo ebonisa izinguquko ukubaluleka komkhiqizo.

yokusungula

I iqoqo izimpahla fixed - esinye isici esibalulekile-akhawunti. Iyiphi into ezisemlilweni balance sheet kuyadingeka inombolo yabo elotshwe umkhiqizo. Ezimweni eziningi, uma kunzima ukuthola, dubbing kuvunyelwe kwamanye teluhlaka. Phakathi kwezinye izinto, ngezinye izikhathi kukhona itafula ekhethekile unamathisele endaweni ethile, okuyinto libala zonke izinto ngamanani abo kuphela ukuthi kukhona kuleli gumbi.

Ukuphumelela yokusetshenziswa

Izitshalo kanye nempahla esetshenziswa ne kunawo wonke esingawathola umthelela, njalo ucubungula ukusetshenziswa yabo kahle. Yena unesibopho yini noma cha lokhu noma lokhuya into uyazigcwalisa ngokugcwele umsebenzi wawo uma kukhona Ukuphumula noma ezinye izinkinga ezifanayo. Njengomthetho, kuvumela ukuthola esifike ezintweni ezingezinhle ezithinta ukusebenza kwe-ibhizinisi futhi ngokushesha akuqede.

kafushane lokho

Ikhumbula lonke ulwazi olunikezile ngenhla, kumele kuphetfwe ukuthi indlela yokwakheka ezimpahleni ezingasuki phansi, ezimali zabo, ukulawula ukukhishwa ngesikhathi esifanele zonke izenzo ezidingekayo ku ezimali balance sheet enze kube nokwenzeka ukuba nomthelela kusebenta jikelele ibhizinisi, izinga lokukhiqiza, ukusetshenziswa njalo njalo. Kwezinye izimo, ulwazi olufana kungenzeka ngezinye izikhathi ukwandisa ukusebenza inkampani, okuyinto has nomthelela omuhle inzuzo yayo.