Fixed capital - kuyinto base impahla kwenhlangano

Ukuze inhlangano ukusebenza ngokugcwele futhi ukukhiqiza umkhiqizo ezifanele noma uhlobo amasevisi ekuchithweni kwayo kumelwe kube base impahla ehambisana ne imithombo yayo.

Kumila impahla kwenhlangano, izimpahla zayo fixed - lawa izakhiwo, imishini, izinto ezisetshenziswayo, izinhlaka ezehlukene, imishini, okuyinto inhlangano ungumnikazi futhi iziphi abahilelekile ukukhiqizwa, kanye esikalini ngesikhathi izimpahla imali kukho isilungisiwe. Ngokwemvelo, ngaphandle izincwadi ezidingekayo futhi nezinsiza, yokukhiqiza ngeke kube khona.

Umqondo Isikhwama jikelele wenhlangano futhi amalungu

ngoba inhlokodolobha esemqoka ye inkampani noma inhlangano exhumene isakhiwo sabo isitokwe, kubalulekile ukuba sihlole kabanzi umbuzo ezimpahleni ezingasuki phansi.

• Okokuqala, kuba amafa ukukhiqiza: izimoto, imishini nemishini, kagesi imikhiqizo, imishini kanye imigwaqo, njll, okungukuthi, konke ngokuqondile noma ngokungaqondile abathintekayo kulo nokukhangiswa kwemikhiqizo Lesisemkhatsini sokugcina. Yiqiniso, konke lokhu othwala phezu isikhathi njengoba ukusebenza ukuwagcina ifomu kwesokudla, noma ususe entsha ezidingekayo imali. Izindleko isibuyekezo emananini imikhiqizo eseqedile, futhi ukuphothulwa iwukusebenzisa lokutshala izimali.
• Okwesibili, okuthiwa esinqunyiwe amafa nonproductive: izakhiwo zokuhlala, izakhiwo zezikhungo zomphakathi namasiko (izinkulisa, izikole, izindlu isiko, ubuciko, ezempilo), njll Abenzi lutho abahileleke ngokuqondile izinqubo zokukhiqiza, kodwa ukukhonza kwabo. Ukuvuselelwa kabusha izimali zabo zivela kuhulumeni kazwelonke, futhi ngezinga elincane, bangakunaki ngabanye.
• Okwesithathu, kuba izimali ezisetshenziswayo nezikhalazo.

Ngamunye zilwane siqu isitokwe oyiyo kunalokho eyinkimbinkimbi futhi izingxenye eziningi. Kuyadingeka ukuthi izimpahla ezimbonini fixed zihlukaniswe yekwentiwa. Esokuqala siphathelene e ebaluleke kakhulu izinqubo ukukhiqizwa ngabo sahlulelwa ukusebenza kanye nokusebenza ngokuphumelela ibhizinisi. Lesi sakamuva ahloselwe ukuqinisekisa ukusebenza egcwele izimpahla.

Ukulinganisa capital

Ngakho, i-fixed capital - ukubonakaliswa eyisisekelo ukukhiqizwa amafa ibhizinisi yimali. It okudingekayo ukubala imali ethile degree of izakhi bafake ezimpahleni ezingasuki phansi futhi ukwabiwa kwezimali afanele ukubuyiselwa ukukhiqizwa base impahla. ngoba amafa engaguquki zenzelwe ukusebenza yesikhathi eside, futhi izimo zokukhiqiza kabusha kanye yokutakula ziyashintsha ukulinganisa fast okwanele fixed capital ekhiqizwa ngezindlela eziningana: incwadi kokuhlaziywa noma kokuqala, reconstructive, impahla ibe yimali, asalile, isilinganiso yonyaka. Cabanga kafushane yiziphi ezinye zazo.

Lapho incwadi ukubaluleka fixed assets - kuba imali aya ekuthengeni kokuqala ezimpahleni ezingasuki phansi. Lokhu kuhlanganisa izinto zokuthutha ngesikhathi ukulethwa izindleko, ukufakwa umsebenzi, nokuthuma, njll Amanani ithathwe ekubalweni labo isinyathelo ngesikhathi ebusweni izindawo.

Lapho ukunciphisa ukuhlolwa fixed assets - kuyinto izindleko ezimpahleni ezingasuki phansi kakade namuhla futhi i-akhawunti ye-ukuhlanekezela isici intengo ngenxa yokukhuphuka kwamanani ezimpahla kanye nezinye izinqubo kwezenhlalo noma kwezomnotho. Ukubala amanani ukuyithola isicelo:

a) indlela ikhomba incwadi value ;

b) sokuhumusha yencwadi ukubaluleka ngqo maqondana amanani ukuthi sezisunguliwe ekuqaleni Januwari wonyaka ikhalenda esilandelayo.

Inani asalayo - lena umehluko amanani ukuthi kwenzeka phakathi ukubaluleka eyinhloko kanye ukwehla kwentengo ezimpahleni ezingasuki phansi, yimali. Enye amasu futhi kunenjongo zabo ethize.

Amafomu capital okungaguquki

Inhlokodolobha oyinhloko wenhlangano emazingeni ahlukahlukeneko wendlela ukhona, ungaba lwezinhlobo ezahlukene inkulumo:

• utshalomali, okungukuthi, nokutshala izimali emafeni yangempela ekhona: ukuthengwa imishini, ekwakhiweni kwezakhiwo, njll;.
• ukukhiqizwa eqondile ukwehla kwentengo imishini, ukuwohloka yayo ngokomzimba nangokokuziphatha;
• izimali noma nokubuyisela - ngezindleko zabo kukhona ukuthenga okusha izindlela zokukhiqiza.

Ngaphezu kwalokho, izingxenye dolobha yilezi: izimali ikakhulukazi ngokutshala izimali esikhathini eside ukwandisa amafa eside, izimali izibambiso, kanye amafa ukuthi akuzona izinto ezithengwa ngemali - kuba bokusungula imikhiqizo impahla, idumela kwenhlangano, yenhlangano, izindleko zezimali, njll

Ukubalwa kanye nokuhlola inhlokodolobha eziyisisekelo inhlangano senziwa ngokusho amafomula ezikhethekile.