Generalising izinkomba: ukubuya ku-amafa, sokutshalwa, isilinganiso value yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi

ezimpahleni ezingasuki phansi (RP) - elementi ophambili we Umcebo kazwelonke. Lo mqondo uchaza amafa eziphathekayo, okuyinto zidalwe futhi kuhlelo zokukhiqiza, kanye ukubaluleka lapho ngokwengxenye udluliselwa imikhiqizo ekhiqizwa namasevisi, ngaphandle kokushintsha ifomu yayo engokwemvelo.

ezimpahleni ezingasuki phansi Accounting elotshiwe ukuze ukwazi ukubona izindleko zabo zokuqala, simo semphilo yakhe ukulahlekelwa kwezimali.

Izimali kwezimali ezimpahleni ezingasuki phansi wenza ukuba afeze yomusa kanye cash. kokuhlaziywa Monetary ivumela elichaza isakhiwo, ukubunjwa, inani lemali Dynamics value ukwehla.

Izinkomba ezifana sokutshalwa, ukubuya ku-amafa, enhloko-dolobha enze kube nokwenzeka ukuba bahlole izindleko-ukusebenza ukusetshenziswa PF. I sokubala zabo emaphakathi ukubaluleka yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi

Kuhlola izinga kanye kwezimali ezimpahleni ezingasuki phansi enze:

- ku izindleko zokuqala, ehlanganisa yentengo, izindleko kwezidingo kanye ukufakwa into okuyinto eqondiswa phakathi naso sonke isikhathi ukusebenza kwe-ezimpahleni ezingasuki phansi, ngaphandle kwalapho kunezimo ngokumiswa esinqunyiwe noma ukwakha kabusha;

- ku esikhundleni value, sibonakalisa izindleko adingekayo yokufuna izinto ezifanayo ezimpahleni ezingasuki phansi wamanje emakethe imvelo;

- kwi ukubaluleka asalile, okuyinto umehluko phakathi kokuqala esithwele ukubaluleka kanye ukwehla value.

Ukuba khona RP iyonke, kanye ngokuhlukile ngalunye oluphilayo, izilinganiso zabo ingabalwa ngenxa yanoma yisiphi usuku noma nganoma yisiphi isikhathi esithile. Esimweni sokuqala, umuntu izibalo torque, owesibili - the okuthiwa isikhawu, okungukuthi ngokwesilinganiso esingashintshi kuze kufinyelelwe esikhathini. Okubakhona ezimpahleni ezingasuki phansi futhi ukuba khona kwabo langempela avele ngenyanga.

Isikhombisi esibalulekile kuyadingeka lokulandisa izici nokusebenza kwamabhizinisi, emaphakathi Inani lonyaka ka ezimpahleni ezingasuki phansi, ifomula ekubaleni yayo

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

lapho lisho ukubaluleka ezimpahleni ezingasuki phansi: PVM - lo omusha osanda kwethulwa, EF - umhlalaphansi Pi - ekuqaleni konyaka. Isikhundla n1 futhi n2 - inombolo izinyanga UF ngokulandelana langena umhlalaphansi.

Uma izinto fixed assets nokuthuma noma umhlalaphansi ngezikhathi ezahlukahlukene onyakeni, isilinganiso izindleko yonyaka kwalezi zindawo kubalwa ngokuhlukile kwenkathi ngayinye esekelwe ukusetshenziswa langempela, imiphumela wabe esenezela.

Ukuze ukuhlola ukuthi ngempumelelo amafa esetshenziswa engathutheki generalizing izinkomba, okuyilezi ukubuyela ku-amafa, sokutshalwa, fondoosnaschennostyu njll

Amafa isilinganiso kubonisa ukuhlanganisa phakathi ivolumu okukhipha okwedlulele kanye isilinganiso value yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi, okusho ukuthi ivolumu okukhipha namasevisi iyunithi fixed capital amafa ngamunye. umsebenzi Okuningi kahle ibhizinisi libhekene lelisetulu ukubuya zamafa.

Capital isilinganiso elibalulekile ephambene dolobha umkhiqizo. Per iyunithi okukhipha noma izinkonzo, isilinganiso value yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi zisetshenziswe ukuhlolisisa ukusetshenziswa PF.

Nge ukwehla inhlokodolobha isilinganiso dolobha anda ukukhiqiza, ngokulandelana, lokhu kubonisa ukuthi ukusebenza kwe-ezimpahleni ezingasuki phansi kwandisa. Ubukhulu of the ukubuya ku-amafa kanye capital isilinganiso kangakanani, kuthonywa kakhulu inhlokodolobha-labour isilinganiso - isilinganiso value yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi esekelwe Inani eliyisilinganiso abasebenzi phakathi nonyaka.

Ulwazi ukubala lesifanele izinkomba jikelele lwabaphathi ezimpahleni ezingasuki phansi okudingekayo, ezimali osomnotho athathe izinyathelo ezifanele ukuze uthuthukise ibhizinisi ukusebenza.