Ukwehla kwentengo amazinga kanye nezindlela ukubala

Ngo inqubo yokusetshenziswa ukukhiqizwa kanye nokusebenza amafa fixed lenkampani noma izinkampani ngokwemvelo ukugqoka. Ngokuhamba bafake kwenzeka ukulahlekelwa impahla yabo lobuchwepheshe. bafake okunjalo kubhekwa ngezindlela ezimbili.

Yisikhathi siqondwa njengoba ukulahlekelwa izakhiwo zobuchwepheshe futhi ukusetshenziswa Inani ngenxa ukuthuthukiswa ayenawo kwezesayensi nakwezobuchwepheshe futhi umkhiqizo lokuphelelwa yisikhathi.

yokuwohloka ngokomzimba - ukushonelwa izakhiwo zobuchwepheshe ngenxa ukukhiqizwa womsebenzi kwezezimboni ibhizinisi noma inkampani.

Ngo ezimali kumele wenze ezimali ukwehla kuphakama kuphela ngenxa yokuwohloka ngokomzimba.

Ngesikhathi ijubane kuthonywa izici ezifana nemibandela ukusetshenziswa kwezimali, ukushuba ukusetshenziswa, ikhwalithi imishini, lizinga ukuvikelwa emathonyeni alimazayo, izisebenzi eziqeqeshiwe.

Mshini yenani ukudluliswa kanye ukunqwabelana imali esikhundleni izinto bakhathale of imishini ibizwa ngokuthi ukwehla kanye nezimali ezibanjwayo - kwentengo. Abenzi lutho icala ku izakhiwo zokuhlala, izakhiwo ngcono, imfuyo elikhiqizayo esetshenziswa kungakhathalekile ifomu kobunikazi ezweni, betshala horticultural, izinto zemvelo, amafa engaguquki non-inzuzo amabhizinisi, umtapo imithombo nezinye izinto.

kwehliswa esekelwe izindleko zomlando, ukusetshenziswa isikhathi, futhi indlela accrual.

izindlela ukubala accounting, lokhu okulandelayo: umugqa, indlela yebhalansi kanye ezilinganiselwe bhala phansi, indlela kokubala sum izinombolo zeminyaka yokusebenza.

Ngoba zonke izindlela kokubala ipharamitha Ukhiye ngesilinganiso ukwehla amacala, okuyinto amaphesenti ukubaluleka inani le fixed capital ibhizinisi noma inkampani zifakwe Imininingwane izindleko izibalo ekhiqizwa futhi ithengwa ibhizinisi. I notation ezivamile salokhu ipharamitha - UDKT by English amazwi ukwehla kwesilinganiso. Imithombo kwezomnotho nazo asetshenziswa yokusesha omqondofana - izinga ukwehla, ngesilinganiso ukuwohloka izinyembezi, ngaphezulu kuyaqabukela esetshenziswa eside - ngesilinganiso bhala-off.

Uma usebenzisa indlela yomugqa oqondile ziyabhekelelwa izinto ezifana nezindleko kokuqala, izinga iminikelo, lamanje nenani elilinganisiwe. Ngokwesibonelo, uma inkampani atholwe umthombo obuyizinkulungwane 200. Hlikihla. kanye nokusebenza isikhathi zeminyaka 5, yonyaka ukwehla izinga kuyoba ulingana 20% (100% / 5 = 20%).

Lapho usebenzisa imali esele ukubala indlela ekunqabeni lokhu Inkomba kunqunywa ngokuhambisana value bokungasetshenziswa ukwehla kancane. ngesisekelo impilo ewusizo. Unganikeza isibonelo: yokufuna object ruble ayizigidi 200 .. nge engu-5 ukusetshenziswa isikhathi ukwehla izinga unyaka wesithathu ngeke 4o% we umehluko phakathi izindleko residual inani lo 2nd ngonyaka Inani amortization.

Uma usebenzisa indlela umugqa ngenani leminyaka ukusetshenziswa, inani ezibanjwayo acabangele izindleko kokuqala ibalwa njengoba kukhonjisiwe kulesibonelo. Ake sithi inkampani atholwe into 200 ayizinkulungwane. Deda. kusukela esikhathini sokuphila kwayo ewusizo zeminyaka 5. Thina ukubala isamba izinombolo ezibonisa ukusebenza: 1 + 2 + ... = iminyaka engu-15. Ngakho, unyaka wokuqala ukwehla ingamaphesenti 33.3% (5/15). Ngonyaka olandelayo - 26.7% (4/15), owesithathu - 20% (3/15).

Ekusebenziseni indlela lokukhansela ezilinganiselwe of lemali yaminyaka yonke iminikelo kunqunywa ratio ivolumu zokukhiqiza kanye nezindleko.

Nge zonke izindlela ukubala lisetshenziswe ezimali, ukwehla izinga njengenhlangano Inkomba kuyinto ipharamitha ezibalulekile futhi ithuluzi ukuhlela isu lenkampani noma ibhizinisi.