Ukwahlukanisa ezimpahleni ezingasuki phansi ibhizinisi. Concept, essence Ukwahlukaniswa ezimpahleni ezingasuki phansi

Fixed assets - esinye sezici ezibaluleke kakhulu izinto zokukhiqiza kuphela. Zimelela sesethi yamanani ukuthi babe inkulumo ezingokoqobo futhi lisetshenziswa njengedivaysi izindlela zomsebenzi isikhathi eside noma izikhathi eziningana. Ngakho ifomu yabo yemvelo engashintshi, futhi izindleko idluliselwe ukudalwa imikhiqizo namasevisi. Ukwahlukanisa ezimpahleni ezingasuki phansi yenziwa ngezizathu eziningana. Ngakho-ke, ukwakheka yabo wehlukile ngempela.

imiqondo ukuvezwa

Umqondo ezimpahleni ezingasuki phansi - omunye wemizila ebaluleke kakhulu ezimali. Lesi sigaba sihlanganisa izinto ihlangabezana nemithetjhwana ezibekiweko ezilandelayo:

• Ukusebenzisa inqubo yokudala imikhiqizo, izinsizakalo, imisebenzi, kanye nezidingo ezihlobene inkampani ukuphathwa.
• Impilo inkonzo okungenani unyaka wonke.
• Ukuntuleka kokukhulumisana ibhizinisi ihlele kabusha into.
• Kungakhathaliseki into unekhono ukuletha imali yenkampani esikhathini esizayo.
• Izindleko ngenhla inani elithile. Lalihlanganisa izinto zenani ruble ezingaphezu kuka-40,000 kusukela 2006 per unit.

Incazelo kanye nokubekwa ngezigaba ezimpahleni ezingasuki phansi, kanye nezici zabo zibekiwe weMithethonqubo Accounting evunywe i-Ministry of Finance. Ibizwa ngokuthi "Amafa Fixed" futhi esifushanisiwe nenani - AR 6/01.

Isethi zonke izimpahla fixed eba balance sheet, wakha phansi zobuchwepheshe futhi inquma ukukhiqizwa umthamo wayo.

into ukunyakaza

ezimpahleni ezingasuki phansi abe nokuphila isikhathi eside lapho ziyahamba njalo. Ukuphila kwabo mjikelezo uqala ne yokwemukela ibhizinisi. Khona-ke, e-operation, kancane kancane uzokhathala, babhekana ukulungisa, ukwenza ukunyakaza ngaphakathi enhlanganweni. Ngenxa yalokho, ama-asethi engathutheki bungaveli inkampani ngenxa dilapidation noma ukungabi zibheke ukusetshenziswa ngokwengeziwe.

Yandisa nekusebenta ukusetshenziswa yabo abayifunayo ngokwandisa isikhathi umsebenzi shift, ukunciphisa isikhathi esiphansi, kwandiswe umkhiqizo kanye okukhiphayo.

Imihlobo lezinto enqubeni ukukhiqizwa

Kukhona Ukwahlukaniswa ezimpahleni ezingasuki phansi nge indlela labahlanganyela ngayo inqubo ukukhiqizwa. Kulesi sisekelo, izinhlobo ezimbili lezinto echazwe ababonakali ngezikhundla:

• yokukhiqiza;
• non-elikhiqizayo.

Uhlobo lokuqala nemisebenzi emkhakheni zokukhiqiza impahla. izinto ezinjalo zinengxenye senqubo yokukhiqiza ngokuphindaphindiwe. Kancane kancane zingagugi. izindleko zabo udluliselwa umkhiqizo ekhiqizwa. Lokhu kwenzeka njalo nokusetshenziswa.

Uhlobo lwesibili akusho iqhaza enqubeni ukukhiqizwa. Izindleko ezingaguquki amafa nonproductive ubalekela endaweni ukusetshenziswa. Bahlanganisa izakhiwo abazinikezele ukuba izindlu noma sokuba nenjongo zamasiko nemi- phakathi kubhaliswe ku kokusele kwenhlangano. Abanaso liyithinta ngokuqondile ngevolumu ukukhiqizwa, kodwa ngokungaqondile kungaphazamisa ukusebenza kwabo. Iphathelene wabo ngcono inhlalakahle abasebenzi nokuvusa izinga labo lokuphila njengoba. Ngenxa yalokho, it has a nethonya elihle ukusebenza kwenhlangano.

indima

Uhlobo kanye ngezigaba ezimpahleni ezingasuki phansi ukucacisa indima yabo inqubo zabasebenzi. Zichaza amakhono ibhizinisi emsebenzini okhiqizwayo. futhi zibonisa ezingeni futhi izinga lobuchwepheshe izikhali zokusebenza. Nokwengezwa ezimpahleni ezingasuki phansi kuzokhulisa lezi zibalo. Iyabuyekeza futhi ngcono kubalulekile imikhiqizo eliphezulu nge nokuncipha zabasebenzi, okwandisa umkhiqizo kanye nokunciphisa izindleko zokukhiqiza.

Ngo amabhizinisi imibiko njalo kwezibalo okubonisa khona kanye nokunyakaza lezinto, kuhlolwe yabo. Olwenziwe isampula survey.

umkhombandlela

Ukwahlukanisa ezimpahleni ezingasuki phansi okwenzeka ngokuvumelana uhlobo nenjongo yabo. Kuze kube yimanje, sisungule lwemibhalo ekhethekile. Ibizwa ngokuthi i-National Ukwahlukanisa ezimpahleni ezingasuki phansi (OKOF). Ifakiwe ezinhlwini uhlelo eyodwa ngezigaba kanye esephepheni yolwazi lobuchwepheshe, ezomnotho nezenhlalo (USCC).

Design Its uyakucabangela Russian nasemazweni angaphandle iziqondiso, amazinga kanye nemigomo ku kwemibiko yezimali nokubika.

Ukwahlukanisa ezimpahleni ezingasuki phansi yenziwa kuwo wonke izinkampani kanye nezikhungo ngokuvumelana OKOF. Lo mhlahlandlela uqukethe ulwazi ukusiza ukuxazulula izinkinga ezibalulekile. Ukwakheka kanye ngezigaba ezimpahleni ezingasuki phansi, isimo sabo, isilinganiso dolobha, inhlokodolobha-labour isilinganiso, buyela ku-amafa, amazinga Kunconywa capital ukulungiswa - lokhu kumane nje kuyingxenye yomthwalo nemingcele zihlonzwe ngokusebenzisa OKOF.

izinto ezibonakalayo

ezimpahleni ezingasuki phansi zihlukaniswe izinhlobo ezimbili: ezingokoqobo futhi angaphatheki. It kuncike enhlosweni yawo nokusetshenziswa imisebenzi yenhlangano.

Ngakho, Ukwahlukaniswa amafa eqondiswa isigaba impahla kuhlanganisa izinto ezilandelayo:

1) Izakhiwo Non-zokuhlala. Lezi izinto ogama njongo - ukudala izimo emsebenzini, isitoreji impahla engokoqobo. Lokhu kubandakanya izakhiwo ukubaluleka ezenhlalo nezamasiko. Ngokwesibonelo, imboni izakhiwo, emafektri, iziteshi uzotshala kanye laboratories.

2) izakhiwo zokuhlala. Kubalulekile ukuqonda ukuthi leli qembu kuhlanganisa izinto ezingenziwanga ihloselwe kuphela izindawo zesikhashana.

3) Izakhiwo. Lokhu kuhlukaniswa iqembu ibhizinisi fixed assets uyalandisa amaphrojekthi nokwakha kucinisekisa kusetjentiswa yenqubo ukukhiqizwa. Kulokhu, aqondakala njengoba izakhiwo ahlukene, kuhlanganise nakwamanye amadivaysi lokho kumenza eyodwa. Ngokwesibonelo: amabhuloho, uwoyela emithonjeni, amapayipi.

4) Imishini kanye nemishini. Leli qembu kuhlanganisa amadivayisi eklanyelwe zidlulisela ukwaziswa, amandla nangezinto zokwakha. Ukwahlukanisa ibhizinisi kwempahla ukwabelana lento ku subgroups:

• imishini Amandla kanye nemishini. Lokhu kuhlanganisa izindawo ezikhiqiza noma ukuguqula amandla.
• Ukusebenza imishini. Lokhu kuhlanganisa wonke imishini kwezobuchwepheshe.
• Imininingwane imishini ubuchwepheshe - Computing, kwisitoreji semidiya, imishini ehhovisi, imishini yezokuxhumana.

5) Ezokuthutha yezimpahla ezihambayo nabantu: izinqola, amakhanda, imikhumbi, ice amadlambi, amabhasi, ama-trailer, ezindizeni.

6) Industrial nendlu imishini. Eyokuqala hlobo isitsha esisetshenziselwa isitoreji uketshezi, iziqukathi impahla ngobuningi, kanye ifenisha eklanyelwe lula yokukhiqiza imisebenzi. Eyesibili uhlobo izinto ezingenziwanga elisetshenziswa inqubo ukukhiqizwa. Ngokwesibonelo, izinto umlilo ngenhloso iwashi.

7) elikhiqizayo, zizalela, ukusebenza izilwane. Lokhu kuhlanganisa izilwane ngokuphindiwe noma ngokuqhubekayo sisetjentiselwe kufundzisa nome ngusiphi imikhiqizo. Ngokwesibonelo, izinkomo, amakamela, umhlambi ngenxa yomfazi. Futhi, leli qembu kuhlanganisa abakhiqizi isilwane. Lokhu akuhlanganisi abasha nezinkomo ekuhlatshweni.

8) ipulazi zisetshenziswa. Lesi sigaba sihlanganisa ezihlukahlukene izikhala green. Ngokwesibonelo, ipaki izihlahla, izimila, ukwakha iindawo ezimazombe.

izimpahla yomuntu ehlukile

Ukwahlukanisa ezimpahleni ezingasuki phansi izimpahla angaphatheki zihlanganisa empahla, izinhlelo zama-computer, ngobuchwepheshe, ubuchwepheshe ezimbonini, yolwazi, izindleko ukuhlola izidubedube. Okungukuthi, kulesi sigaba kuhlanganisa izinto abangenathuba ngomzimba wenyama.

okuhlukile

Ukwahlukanisa kanye nesakhiwo ezimpahleni ezingasuki phansi akufaki Ukwakheka wabo ngendlela elandelayo:

• Zonke izinto sokuphila inkonzo ngaphansi konyaka owodwa.
• Izinto ezibeka ruble esingaphansi 40,000 per unit. Kuleli qophelo kubalulekile ekwenzeni ukubhuka. imishini yezolimo, amathuluzi kagesi ukwakhiwa, ithele nezinkomo ukusebenza kukhona izimali main, ngisho noma ukubaluleka kwabo ngaphansi kwenani elicacisiwe.
• izakhiwo zesikhashana ezingaqinile, amadivaysi, kudivayisi. Izindleko ukwakhiwa zabo zifakwe izindleko phezulu futhi icala ukuba izindleko zokwakha kanye ukufakwa.
• Kwemishini, abalwe njengoba imikhiqizo eseqedile kusitoreji, lisendleleni noma ayifake ukufakwa.

Into izinhlobo izindima umsebenzi kwezomnotho

Ukwahlukanisa ezimpahleni ezingasuki phansi inike phakathi kwabo izingxenye ezimbili kuye indima yabo ezomnotho ibhizinisi. imishini Ngakho, ukusebenza kanye nemishini, izakhiwo ukhululekile ezobuchwepheshe, amathuluzi wokulinganisa kanye namadivayisi abahileleke ngokuqondile inqubo ukukhiqizwa. Bakha liyingxenye ematasa. Kwezakhiwo nemishini nomthelela izindlela zokukhiqiza. Bangabaholi yokwenziwa ingxenye.

I isabelo okuyingxenye asebenzayo kubonisa degree of ubuhle lobuchwepheshe, amakhono, amakhono ibhizinisi. amandla adonsela phansi ethize ye ingxenye ngayinye ungabahlukanisa kusukela nokwakheka ezimpahleni ezingasuki phansi.

isakhiwo Production

I isabelo iqembu lezinto value abo Imininingwane ngamunye ephawula isakhiwo ukukhiqizwa. On kanjani ingxenye esebenzayo evelele phezu yokwenziwa ingxenye, incike inani okukhipha ngayinye 1 ruble kwempahla fixed.

Lesi sibalo siphezulu kakhulu ezinkampanini ngamathuluzi ezinhle lobuchwepheshe. Isakhiwo ukukhiqizwa kwempahla engathutheki kuyisivumelwano akufani ngisho amabhizinisi embonini efanayo.

Ngo ababeqondisa umsebenzi ingxenye esebenzayo, ngokuvamile ngaphansi kuka-50%. I gravity ethize obusa yokwenziwa ingxenye. Ngokwesibonelo, isakhiwo.

Embonini kawoyela, kunalokho, ingxenye esebenzayo evelele. Iningi senqubo yokukhiqiza embonini Kunenkolelo ngaphandle. The main inqubo ukukhiqizwa kwenzeka nge imithombo, amapayipi. Okungukuthi inani ingxenye esebenzayo ye kwezimali ezimpahleni ezingasuki phansi obusa yekwentiwa.

yobudala isakhiwo izinhloso futhi isici. Ngokusho amafa akhe ezihleliwe ngokwentando amaqembu eminyaka ngezikhawu iminyaka emihlanu. Umsebenzi obalulekile ukuvimbela ngokweqile ukuguga izindawo.

izinhlobo Into ngezinga yokusetshenziswa

Ukwahlukanisa kanye nesakhiwo amafa zigxilé ipharamitha ezifana degree of ukusetshenziswa, njengoba kulandela:

• Yizindaba ukusebenza. Lokhu kuhlanganisa wonke ezimpahleni ezingasuki phansi, abhaliswe balance sheet.
• Yizindaba zigciniwe - ezimpahleni ezingasuki phansi, empini okwesikhashana.
• Izinto ekwakhiweni, ukuqedwa esinqunyiwe.
• Izinto ku ukulondolozwa.

Into izinhlobo izesekeli

Izinsiza ze-ezimpahleni ezingasuki phansi ihlukaniswa kanje:

• kungokwakho inkampani;
• ise ukuphathwa zokusebenza nokuphathwa kwezomnotho;
• yaqashiswa ngaphandle ilungelo lokuhlengwa.