Inani esithwele. imiqondo eyisisekelo

Ukuze ukuhlola ukusebenza lenkampani (inkampani yokukhiqiza) yakhiwa leli phepha ukuze bangabhekani, njengoba ibhalansi. Iveza isilinganiso ngokuqondene nezimpahla kanye nezikweletu ibhizinisi. Ngakwelinye ihlangothi, ama-asethi zihlukaniswe ezimpahleni ezingasuki phansi futhi zamanje. Izimali kokusebenza ngokuvamile akusho kudala izinkinga, kodwa ngokuyinhloko, isetshenziswe kaningi ngokuhamba kweminyaka, ngesinye isikhathi kunzima ukuhlola. Ukuze izinqubo zabo tekuhlola letisetjentisiwe into ezifana ethwele value.

Kuyini lokhu? Ngo ezimali, leli gama luchazwa ngegama ukubaluleka amafa eside waphila ezilotshwe kule-balance sheet kanye ezilotshwe balance sheet ibhizinisi. Ngaphansi amafa eside libhekisela ukubaluleka izinkampani impahla.

Inani lithwele inqwaba yezimpahla inkampani ilingana ukubaluleka t yayo. N. amafa net, ie ukubaluleka amafa Imininingwane ngemuva kokubanjwa kwanoma izikweletu (izikweletu Imininingwane). Ukuze ukuhlola ukusebenzisa kwayo nomqondo sokuqala, esikhundleni kanye yokusungula izindleko.

Inani lithwele inqwaba yezimpahla ezimpahleni ezingasuki phansi ngokuvamile neyaziwayo ngezindleko, okuyinto emholweni ukwehla. Izindleko zokuqala siqukethe izindleko ukwakhiwa noma isakhiwo lezi zimali kanye kwezidingo kanye ukufakwa izindleko.

Yomiselela izindleko osebenza ku ezimali ye kwezimali ezimpahleni ezingasuki phansi, okuyiwona revaluation njengakulolu 01.01.1960, le Kuyinto lesi silinganiso kunqunywa revaluation wangena esilinganisweni. ezimpahleni ezingasuki phansi, ukuthathwa noma ukwakhiwa okwenziwa ngezithukuthuku ukutshalwa kwezimali zaba ngaphansi izindleko yokusungula. izinto Tholakele ezinikelwe eqoshiwe ngesikhathi edlulisela uhlangothi idokhumenti (kuhlanganise izindleko zokufaka umamukeli, uma kunesidingo). Ngezindleko alotshwe ibhalansi of izinto zokusetshenziswa, nophethiloli, izingxenye ezisele, imikhiqizo siphelile. Low-value, (bafake) izinto - ngezindleko (bafake - into ehlukile ku ubhale izinkinga ezihilelekile ohlangothini).

Inqubo sokunquma ukubaluleka kokuqala ochazwa ngumthetho futhi incike indlela yokufuna kwala magciwane (ukwakhiwa, izimboni, amapulazi akhiqiza umnikelo, imfuyo nasekuhwebeni, abelana trust pass). Inani ethwele elisanda ungeniswe izimali ibhizinisi ngokujwayelekile kulingana ukubaluleka koqobo. Ngokuvamile-ke yakhiwa izindleko yokufuna into uyifake msebenzi.

Phakathi nawo wonke okwalandela, lemali ethwele kuyehla inani ukulahlekelwa kuzona futhi ukwehla. Ngaphezu kwalokho, uma ukuthengwa ezimpahleni ezingasuki phansi esetshenzisiwe izimali ezibolekwe, kubalulekile ukuba acabangele ukukhokha inzalo loan ngesikhathi sokubika.

Minyaka yonke saziso revaluation kwempahla fixed. Inani labo abathwele ingahluka phakathi ukusebenza ngaphansi kwethonya izici eziningi ezahlukene: ushintsho value emakethe, izindleko ukulungiswa kanye nokwakha kabusha, ukugcinwa, njll Inani izimali ezithinta izimo yokusebenza - ambient endaweni enobudlova, isikhathi kwesikhathi ukusetshenziswa, inani umsebenzi amashifu, izinqubo. ukwehla kwamandla emali. Konke lokhu ngezinye izikhathi yenza isinqumo yenani esithwele ngomsebenzi nokwenzeka ochwepheshe abanamakhono kakhulu kuphela.

isitokwe ukubaluleka yenkampani ingase izobalwa ngezindlela ezahlukene. Inani Par, ebhalwe udaba lamasheya kunqunywa ubukhulu isabelo umninimasheya enhloko-dolobha share. Inani okuzisholo amasheya is hle esetshenziswa, isb. A. Ngemva nje kokukhululwa, baqala ukuba ontengo yakhe yayinqunyiwe at udaba (ekushayweni), okuyinto ephakeme ukwedlula bokuzisholo.

I izitatimende zezimali ibhizinisi livela ukubaluleka esithwele amasheya. Kuyinto isilinganiso kwempahla ukubaluleka kwalo inetha inani amasheya akhishwe.

Inani izimpahla kunqunywa ngendlela efanayo kuwo wonke ngokuhambisana imiyalelo ye-Ministry of Finance. Kungenzeka iphutha libalwe imiyalelo futhi imithetho langempela inani lemakethe. Okuningi inkomba wangempela inani lemakethe elilodwa share elingana nenani emakethe kwempahla ihlukaniswe ngenani nokwabelana. Ngaphezu kwalokho, kukhona ukubaluleka ekucwileni ezikweletini amasheya - ne nenchazelo uyakucabangela ukubaluleka ekucwileni ezikweletini amafa, okungukuthi, inani lelo kungenzeka impahla yeNkampani ithengiswe uma kwenzeka ezikweletini. Ukulinganisa ukuthi value - isinyathelo okudingeka sisithathe uhlela utshalomali enkulu isibikezelo sengcupheni.