Wakasimba midziyo

Chero boka havazokwanisi kuita mabasa avo pasina pfuma kushandiswa kugadzira kwendangariro. pfuma iyi - huru nzira akatakura zvishoma nezvishoma kukosha kwavo zvigadzirwa, zviri kugadzirwa zvavari kushandiswa. chinja ichi rinoitwa mukufamba depreciation, izvo kuvimba boka kuti yakatarwa yesangano, iyo depreciation zvazvingava, anobatsira upenyu. Depreciation rinowanikwa anogona kuitwa nenzira dzakasiyana-siyana.

Fixed midziyo - yesangano inoshandiswa mukurima, chokupika mabasa, shoko rokuti kushandiswa iri mwedzi anopfuura 12. Muchiitiko chino, AD valorem chokuratidza haasi kukosha kudaro. Pane pfungwa - "zvinoshingaira chikamu wakaiswa zvinhu". Iri ndiro zita kwemashoko mujinga zvebhizimisi, kupfuura zvikuru kushandiswa mukugadzira kwacho. Dzakananga uremu yezviri mugove rinowanikwa nenzira mbiri:

• kukosha pfuma, pasina zvivako uye dzimba;
• mari yose motokari, michina, midziyo.

Fixed yesangano neimwe kambani - ayo kugadzirwa vanokwanisa, vakarongeka utariri izvo vaipa chete kana zvakanaka kuvakwa muna chizvidavirire zvinyorwa pfuma. On sangano rokuzvidavirira kwakadaro sei kupatsanura kwayo.

By mhando kusiyanisa wakaiswa dzakadaro yesangano: zvivakwa, dzimba; Equipment, michini; ndege; midziyo, namano, Ezvemutauro; kadambari; Inventory; rutoto uye zvibereko mombe nezvimwewo zvinhu.

Zvichienderana chinangwa kushandiswa, izvo rakakamurwa asiri kugadzirwa zvivako, uye kugadzirwa zvinangwa. Non-zvibereko basa Kakawanda kacho, zvemagariro mabasa zvebhizimisi, uye maindasitiri zvinangwa ari zvose pfuma inoshandiswa pakuburitswa kuti chinokosha zvigadzirwa utariri uye. Pahwaro kushandiswa kusiyanisa dzinokosha zvishandiso ndiwo:

• ichishanda;
• kuti ndiwedzere kana vakiridzo;
• pamusoro kuchengetedza;
• aripo.

Fixed ndeizvi was uye pachake.

mashoko ose pamusoro kufamba yesangano iri zvebhizimisi zvinoratidzwa Nhoroondo 01, ine "Fixed zvinhu" zita. It Analytical chizvidavirire rinoitwa dzakananga Inventory zvinhu. Data All yakanyorwa uwandu makadhi, izvo chirimwa chimwe chinhu panguva kubvuma yake zvavakanga vachida kuita.

Nhoroondo 01 "Fixed zvinhu" ane chimiro zvakajeka Sub-nhoroondo, izvo zvakanyorwa mashoko pamusoro akasiyana zvinhu:

• 1 "maindasitiri zvinangwa";
• 2 "nonproductive";
• 3 "was".

In pave kushandiswa rokuti vanobva:

• Zvinotarisirwa upenyu kushandiswa nzvimbo iyi chokupika kana kukwanisa aitarisira kwaari;
• yabvaruka, zvichienderana zvepanyama ezvinhu, kushanda frequencies, simba nechitarisiko kwezvakatipoteredza, kugadzirisa hurongwa;
• pamutemo constraints chokuita rokuti kushandiswa chinhu.

Kana kutenga zvinhu, kwete arongera Resale uye anokwanisa kuunza zvikomborero zvoupfumi mune ramangwana, asi mashoko pamusoro payo kunoratidzwa muna vazvidavirire nokuda Mari (original), izvo zvinobva munzira chichigamuchirwa. Zvinogona kutengwa, wakagadzirira kubva havaoni, vakawana husina kugadzirwa vakazvimiririra inovakwa chibvumirano kana nenzira ezvoupfumi.

Kazhinji mabhizimisi vanomanikidzwa kuita muitiro akadai kuchengetedza chirimwa uye michina. Uyu inodiwa nechiyero panguva kwenguva refu shutdown yacho vachida. Kunoitawo kuti tibu- yakachengeteka pfuma nekuita mutero mutengo nemari. By chisarudzo vebasa kambani anosika murayiro uye nekutumwa nokuda Inventory zvinhu. The uwandu kadhi akaisa mucherechedzo pamusoro kuchengetedza uye kuti zvakakodzera chiito. Kuti kutamira kune kuchengetedza nguva refu kupfuura 3 months, depreciation iri chakarembera ndizvidavirire. zvinhu zvakadai zvakanyorwa pamusoro MF. 01 kunze. Vari kushandurirwa mari yacho Sub-Nhoroondo 'kuti kuchengetedza "debit. Reactivation shongedza dzinovaka wiring.