Sinking Isikhwama - kuyinto ethile izimali zanqwabelana manje okuhloswe ngaso resumption yenani ka fixed capital. Buthelela imali esebenzisa ukwehla, nakho bayingxenye izindleko zokukhiqiza. Ngakho, izisekelo cushioning Linikeza eziphelele kakhulu ibhizinisi khona. Abasusa ukugqoka ezibizayo inqubo imishini, ezokuthutha, izakhiwo kanye izakhiwo, ukubonisa umthamo kwezimali igxile ekusimameni.
Amortization futhi ukwehla kwempahla fixed
Nokho, nakuba umqondo isasetshenziswa ezimali zesimanje, kuyindlela kunalokho abstract kumiswa, engamboziwe ifomu lomthetho isikhwama esikhethekile. Sinking Isikhwama kusukela ngo-1992, empeleni ingekho, emelela kuphela amacala ahlobene isitoreji elakhiwe ngenxa izindleko zokukhiqiza. Izinguquko emthethweni ezenzeke ngokuqondene azimele full-scale kwempahla wombuso by osomabhizinisi yangasese. Ngemva kwalokho, lesishayamthetho wanquma ukuthi imisebenzi yebhizinisi isilawuli technology okuyiwona uzolulama ukwehla kwentengo ezimpahleni ezingasuki phansi, endaweni yentando yeningi, angithi zifanelekile. Nakuba zezomnotho eziningi zanamuhla namuhla ingase ingavumelani kumagama inkinga yasekhaya kwezomnotho we amabhizinisi kanye nezinhlangano of izishaya isiRashiya, njengoba charter inhlokodolobha izinhlangano ibhizinisi isimiso sezomnotho Isikhwama efanayo amabhizinisi yesimanje Soviet ezimweni eziningi ezakhiwe abasunguli yenhlangano, futhi kuhileleke kusukela yangaphandle utshalomali imvelo . Ngakho-ke, abaphathi inhlangano kwezomnotho ngokulinganayo uyokhokhiswa abatshalizimali, kanye nokuphathwa zalesi sihlahla ukuze uhulumeni wamaSoviet ngaleso sikhathi. Sinking Isikhwama yena, ungavumeli ukuzulazula umphathi fantasy ukuqedela, kokuba yingcweti dolobha ngokweqile ngakho ngezithukuthuku izinzuzo, njengoba kuvumela imali ebanjwayo kusukela izindleko. Nokho, kusukela ifomu zomthetho yenqubo ayibangelwa, ke izimali uhlala kuphela ukuhlaziya kabanzi ngokucophelela elikhangayo ukutshalwa ibhizinisi, sithembele okholweni ezinhle ukuhola kwakhe.
Enterprise Isikhwama Sinking
Kodwa ngokuvamile kwenzeka ukuthi inkampani njalo kuholela Inqubomgomo idividendi zimali omuhle sika. Ezimweni ezinjalo, ukuphathwa isebenzisa indlela zasendulo kubalwa ukwehla Isikhwama. Uma sithinta izindleko isamba ezimpahleni ezingasuki phansi, yayiswa umkhiqizo ekhiqizwa isikhathi sawo enkonzweni yawo. Okungukuthi, e- lemali ukuthi kwakuyoba ukuba ziyakwazi ukuzivumelanisa nalolu ngokugcwele amafa engaguquki onjani. Umthamo kucwila Isikhwama kusukela iphuzu zezibalo umbono simiswe ngalendlela lelandzelako:
AF + MF = KR + M + A, lapho:
- PV - ukubaluleka ezimpahleni ezingasuki phansi;
- KR - izindleko amortization of ukulungisa ngesikhathi;
- M - izindleko sesimanje;
- L - ukubaluleka idilize.