Amafa Fixed: isakhiwo, ikakhulukazi ukusebenza nezibalo

Fixed assets inhlangano yilezo izindlela zokukhiqiza, ezisetshenziswa for imijikelezo eziningana ngenkathi sigcina ezakheke ngayo. Ngokwemvelo, bayokhululwa 'kancane kancane uzokhathala, ukuguquguquka izindleko zabo kwingxenye wadala imikhiqizo emisha.

amafa engaguquki kuhlanganisa:

• izakhiwo;
• phansi;
• imishini, amabhilidi zezimboni;
• amathuluzi;
• imishini;
• amathuluzi.

Bahlanganisa dolobha ngokomzimba kwenhlangano, kodwa yokuthi ukuphila sesevisi esingaphezu konyaka, futhi izindleko - izikhathi ezingaphezu kwekhulu amaholo. Umqulu ibalwa kuphela Ngokwamanani emali. Ngenxa yalokho, kungaba izimpahla fixed kwachazwa ngokuthi izimali ukuthi abangu atshalwe ifomu ephathekayo.

Ake sihlole kabanzi imibono yabo, izici ukusebenza nezibalo eziyisisekelo.

Sakhiwo ezimpahleni ezingasuki phansi

It izonqunywa imininingwane ukukhiqizwa futhi izinjongo zamasu lenhlangano; It amelwe iphesenti kuncike Ingxenye bezinhlanga ezahlukene. Ngokwesibonelo, liletha isisindo ubunjiniyela kwamabhizinisi okufanele kungene kwemishini (50%) kanye isakhiwo (40%).

ezimpahleni ezingasuki phansi zingahlukaniswa ngamaqembu amabili amakhulu.

Okokuqala, ukukhiqizwa, okuyinto abahileleke ngokuqondile emsebenzini wokukhiqiza izimpahla (noma ukuhlinzekwa kwemisebenzi) futhi lapho yena, kungabuye oluthathwa ngezizathu eziningana.

Okunjalo kwezimali ezimpahleni ezingasuki phansi zihlukaniswe subgroups ezilandelayo:

• injongo izakhiwo zezimboni (nezitolo, emafektri, laboratories nokunye);
• izinto zobunjiniyela (overpasses, imigudu, imigwaqo, ipayipi ezisondelene, njll);
• amadivaysi okuxhunyanwa (ugesi, igesi inethiwekhi, uhlelo Ukushisa, ukudluliswa nokunye);
• kwemishini (amandla, ukusebenza, nokulawula, wokulinganisa, ikhompyutha, njll);
• izimoto (izimoto, amakhanda, izithuthuthu, izimoto, amaloli, nezimoto nokunye);
• amathuluzi (isando, umsiki, uphawu, ngokucindezela, obandayo, obandayo, njll);
• yokukhiqiza izindawo kanye nemishini (amabhentshi, amatafula, izitsha, ezivalekile, Racks, abalandeli, njalo njalo);
• imishini yasendlini (amakhabethe, amatafula, amabhokisi, iziphanyeko, ngomshini, umshini wokubhala, njll).

amafa Industrial fixed ihlukaniswa njengoba asebenzayo (imishini, imishini, imoto, amathuluzi) izimpambosi (zonke ezinye sub-ngamaqembu), okuyinto enzelwe ukudala izimo for the ukusebenza evamile yebhizinisi.

Okwesibili, okungezona elikhiqizayo fixed assets. Abenzi lutho esasetshenziswa ekudaleni zomkhiqizo, futhi unikeze indlela yokuphila kanye nezimpilo zabantu. Iyisonto, amakilabhu, izinkulisa, izikhungo zezempilo, izinkundla, ukunakekelwa kwezempilo kanye nokunye.

Izibalo kwempahla fixed. Allowance senziwa kokubili umthamo nokubaluleka imigomo.

Esimweni sokuqala kubalulekile ukuba:

• ukucacisa labaqeqeshi futhi imishini ibhalansi;
• ukubala umthamo ukukhiqizwa inhlangano neminyango ukukhiqizwa yayo nezigaba;
• kutholakale umsuka zokukhandleka, ukusetshenziswa isikhathi izibuyekezo.

Lemiqulu, okuyizinto ezidingekayo ukuze ukulawula ezimpahleni ezingasuki phansi ngendlela efanayo, kukhona passport imisebenzi, imishini kanye ibhizinisi. Okokuqala okubili kufanele ibe enemininingwane incazelo lobuchwepheshe: isikhathi ka nokuthuma, degree of ukuwohloka, amandla nokunye. iphasiphothi ibhizinisi inikeza profile yayo, izici, ukubunjwa imishini, yizinkomba zezomnotho.

Kuhlola yemali kuyadingeka ukuze kutholakale imali yabo Imininingwane, ukwakheka kanye nesakhiwo, Dynamics, inani ukwehla, nokuhlola zibheke kwezomnotho ngokusebenzisa kwawo.