Ukulinganiswa kwempahla ehleliwe. Izinhlobo zokuhlola nokuhlelwa

Emnothweni wemakethe, inkampani ngayinye inempahla ethile. Ngaphandle kwalokhu, inkampani ayikwazanga ukukhiqiza izimpahla noma ukuhlinzeka ngamasevisi. Njengengxenye yezingxenye ezingekho ukuxoxisana kwezimpahla, izimpahla ezingaguquki yizinto ezithinta kakhulu. Ngakho-ke, ukubaluleka kokubalwa kwezimali akukwazi ukuxoshwa.

Inzuzo yenkampani incike ekusetshenzisweni okulungile kwendawo. Ukulinganiswa kwezimpahla ezihleliwe, izinhlobo zokulinganisa kanye nolunye ulwazi noma yimuphi umhlaziyi kufanele azi. Ukusebenzisa ngokufanele idatha etholakalayo phakathi nocwaningo kungenza umsebenzi webhizinisi noma inhlangano ibe ngcono.

Umqondo jikelele

Indawo yebhizinisi inamagugu wamanje namanje angekho. Zisetshenziselwa inqubo yokukhiqiza. Amafa angekho amanje ahlanganisa impahla ehleliwe. Ziyadingeka ebhizinisini ekukhiqizeni izimpahla, ukuhlinzekwa kwezinsizakalo, kanye nokusetshenziswa kwemisebenzi yokuphatha.

Lezi zimali zisebenza kenkampani izinyanga ezingaphezu kwezingu-12 (umjikelezo wokusebenza). Ibhizinisi lidinga ukuhlolwa kwezimpahla ezihleliwe. Izinhlobo zokulinganisa zenziwa ngumthetho. Ukuthi impahla isabelwe impahla ehleliwe, kumele ihlangabezane nemibandela eminingi:

1. Izinto ezakhiwe kufanele zihlanganyele ekukhiqizeni izimpahla, ukuhlinzeka ngezinsizakalo noma ukusebenza kwemisebenzi yokuphatha.
2. Ukusebenza kokusebenza kwezikhungo ezinjalo kudlula izinyanga ezingu 12 noma isikhathi sokusebenza.
3. Ibhizinisi alihlose ukuthengisa lezi zimali.
4. Impahla enjalo ingaletha izinzuzo ezikhathini ezizayo.

Lezi yizici zokunquma izinto ezihlukaniswa njengezimpahla ezihleliwe. Kumele kuqashelwe ukuthi impahla enjalo idlulisela inani layo kwizindleko eziphelele ezingxenyeni ngokunciphisa.

Izingxenye zezimali

Uma sicabangela izinhlobo zokubala nokubalwa kwempahla ehleliwe, kuyoba kuhle ukulalela ukubunjwa kwabo. Ngokwezigaba zonke zaseRussia, lezo zimali zihlukaniswe zibe yizinto ezibonakalayo nezingenakwenzeka. Lokhu kusiza ukulawula.

Ukwakhiwa kweqembu elibonakalayo kuhlanganisa zonke izindawo zokukhiqiza, izakhiwo zezindlu nokukhiqiza imikhiqizo. Futhi lapha kuhlanganisa imishini, imishini kanye nemishini. Ezimpahla ezingaguquki ezibonakalayo (kuye ngokuthi umsebenzi othile) izinkomo, izitshalo ezihlala njalo nezinye izinto zibhekwa. Lesi sigaba sihlanganisa izindawo zokuhlala kanye nemigwaqo yokukhiqiza yangaphakathi. Lolu hlu lucacisiwe futhi lusekelwa egatsheni ngalinye lomnotho kazwelonke.

Iqembu lezimpahla ezingabonakali lihlanganisa impahla ngaphandle kokubonakala kwenyama, kodwa kuletha inzuzo. Izihloko eziyinhloko zalesi sigaba yizindleko zocwaningo, isofthiwe (ukudalwa kolwazi, ukwesekwa kwekhompyutha). Ihlanganisa nempahla yengqondo, amaphrojekthi ahlukile, intuthuko nobuchwepheshe. Lezi zigaba zomhlaba zingaphansi kwamalungelo esakhiwo. Izinto zezimali ezingekho emthethweni zingaphansi kwegunya lobunikazi. Futhi esakhiweni sempahla ehleliwe kuhlanganisa ukwakhiwa okuqhubekayo, izindleko ezizocatshangelwa ngezikhathi ezizayo.

Ukuhlukaniswa

Uma sicabangela izinhlobo zokulinganiswa kwempahla ehleliwe, kubalulekile ukukhokha ngokukhethekile ukuhlelwa kwabo. Impahla yamabhizinisi ibhekwa eqenjini elithile ngesisekelo sohlobo lomsebenzi wabo (ukukhiqizwa nokungaveli).

Ngendlela yobunikazi, izwe, izinto eziyimfihlo nezinye izinto zihlukile. Uma ucabangela ukubamba iqhaza kwezimali ezimayelana nenqubo yokukhiqiza, unikeze izimpahla ezihleliwe ezisebenzayo. Lokhu kuhlanganisa imishini, izakhiwo kanye nezinye izinto okwesikhashana ekulungiseni, ekwakhiweni kabusha. Zingaba yi-mothballed futhi zingasetshenziswa isikhathi esithile.

Le ndawo ingaqashwa noma ifakwe. Kukhona futhi ukuhlukaniswa ngokuya endaweni yendawo. Ngalesi sizathu, kunezinto zendawo, zesifunda, zedolobha nezombuso.

Izinhlelo zokubika

Lebhizinisi lidinga ukuhlolwa kwempahla ehleliwe. Izinhlobo zokuhlola zihlukahlukene. Phakathi kwazo, kukhona okungenani noma kwemvelo. Ukuzikhethela kwabo kuxhomeke emigomweni yokucwaninga. Indlela yokubiza iyadingeka ukuhlaziya isakhiwo kanye nokuguquguquka kwemali. Ukubonakaliswa kwezimali ezimpahla ezihleliwe kuhileleka ekubalweni kokunciphisa, izindleko zemikhiqizo eqedile. Izinkomba ezinjalo zihilelekile ohlelweni lokuhlola ukusebenza kwebhizinisi.

Izinhlobo ezikhona zokulinganiswa kwezimpahla ezihleliwe zizokuvumela ukuba ubuke impahla kusuka ezinhlangothini ezahlukene. Indlela yemvelo yenza kube lula ukufunda isihloko ngasinye ngokwehlukana. Le ndawo ihlelwe kulokhu ngokusho kwezimfanelo zobuchwepheshe. Kulokhu, izici nezici zabo ziphenywa.

Abahlaziyi bathola ulwazi olunjalo kusuka kudatha yepasport yemishini, izinkomba zokuklama zezakhiwo. Umphumela wokuhlaziywa kwezimpahla ezihleliwe ohlelweni lwezinkomba zemvelo usetshenziselwa ukubala umthamo wokukhiqiza, kanye nokuhlola isimo sezinto ngayinye. Inombolo yokusungula yinombolo yokubala.

Ukuhlolwa kwezimali kuvumela abahlaziyi hhayi nje kuphela ukuthi bazi kahle ukusebenza kwalezi zimali, kodwa futhi ukuhlela izinyathelo zokuthuthukisa inhlangano yemisebenzi yezezimali nezomnotho.

Ukulinganisa imali

Izindlela zokutadisha impahla ehleliwe, ngokubaluleka kwazo, zihlukaniswe ngamaqembu amathathu amakhulu. Lokhu kungenxa yokuphila eside kwendawo. Zonke izinhlobo ezikhona zokulinganiswa kwezimpahla ezihleliwe zicabangela isikhathi somzuzu. Kunezintathu kuphela zazo. Into iyacatshangelwa ekubhekiseni i-replacement, i-original noma i-value residual. Indlela ngayinye inezincazelo zayo eziqondile.

I-Accounting isekelwe kumanani okuqala lapho ibhizinisi lazuza khona into ngayinye. Lokhu kuhlanganisa izindleko zokuhamba, izinkokhelo zamasiko, kanye nezindleko zokwakhiwa kwezakhiwo, imisebenzi yokufaka.

Ukuze ukwazi ukuqhathanisa iziqephu ezifanayo zomhlaba ezidalwe ngezikhathi ezihlukene, izindleko zabo zokufaka esikhundleni ziyabhekwa. Ukuqaphela, ibhizinisi lihlola kabusha izindawo zalo. Le ndlela ayicabangi ukwehla kwemishini noma ezinye izinto. Ngakho-ke, ukuhlaziywa kusekelwa idatha efanelekile.

Isifundo, esenziwa ngenani elishintshayo, lihilela ukukhipha ekubalukeni kwasekuqaleni kwemali izinga lokuncipha kwabo ngosuku lokulinganisa.

Izindleko zangempela

Umqondo, ukuhlukaniswa, izinhlobo zokulinganisa impahla ehleliwe kufanele kufundwe abahlaziyi ngokuningiliziwe. Kulokhu kuncike ekuqineni kwenhlangano nokulawulwa kwempahla yebhizinisi. Ku-accounting, izindleko zokuqala zicatshangelwa. Lena inani langempela lezindleko zenkampani yokuthola, ukwakhiwa nokuthunyelwa kwezinto.

Inani elibalulekile kulokhu lwakhiwa ngokusho kwedatha yezivumelwano zokunikezela, izindawo zokuhlala nabathengisi, abathengisi, izinhlangano zokwakha noma zokufaka. Lokhu kufaka phakathi imibhalo eqinisekisa ukukhokhwa kwezinsizakalo zokubonisana, izimali zokubhalisa, uhulumeni, izinkokhelo zamasiko, izintela ezingatholakali nezinye izindleko ezifanayo.

Inani lezimali ezafakwa kuzo izitatimende zezezimali azihambisani nokushintsha. Ezimweni ezikhethekile kuphela, okushiwo umthetho, kungenzeka ukwandisa noma ukunciphise idatha.

Izindleko zokubuyisela

Izinhlobo ezikhona zokulinganiswa kwezimpahla ezihleliwe zivumela ukuba kwenziwe ukuhlaziywa ngezinkokhelo zokufaka esikhundleni. Ukuze wenze lokhu, le ndawo isabuyekezwa ngokucabangela izimo zamakethe zamanje.

Le nqubo ayamukeleki ezintweni zemvelo nomhlaba. Ibhizinisi liqhuba ukuvuselela ngokuzithandela. Lokhu kwenziwa ukunciphisa umthwalo wentela.

Ukuhlelwa kwempahla ehleliwe kusiza ukuhlukanisa izinto kanye namaqembu okuhlaziya. Izinhlobo zokulinganiswa kwempahla ehleliwe zikuvumela ukuthi ugcine amarekhodi asondelene nemibandela yokusebenza yenkampani.

Inani lokubuyisela alibandakanyi ukugqoka nokudiliza ezintweni, kodwa umbiko ususelwe ngokugcwele ngemininingwane kuwo. Ngolunye ulwazi, lolu lwazi lunikeza umhlaziyi, iziphathimandla zokulawula ukuthi ziqonde ukuthi iyiphi ingxenye ye-original value okwamanje imishini, izakhiwo, njll. Zilondolozile. Yileli nani elihambisana nesamba sempahla ehleliwe engakaze idluliselwe kwizindleko ezinkulu. Le nqubo eyinkimbinkimbi, edinga isikhathi esiningi nomzamo.

Inani eliphindaphindiwe

Izinhlobo zanamuhla zokulinganisa kwemali yezimpahla ezibekiwe zivunyelwe ukuba zenzeke ngenani elisele. Kucatshangelwa isikhathi sokusebenza kwalesi sikhungo.

Inani lokunciphisa libalwa njengomehluko phakathi kwenani lokuqala (noma elibuyiselwe) nenani lokunciphisa. Ekupheleni kosuku lomsebenzi walo, lesi sikhungo sihoxiswa ebhizinisini ngenani lokukhipha imali.

Ngonyaka ngamunye womsebenzi, imishini, izakhiwo noma ezinye izinto ezingabambi iqhaza kwinzuzo zikhula, zilahlekelwa izimfanelo zayo zangempela. Ukugqoka kungaba ngokomzimba noma ukuziphatha. Esikhathini sokuqala, izakhi zesakhiwo zibhujiswa, ziphukile. Ngokuhamba kwesikhathi, lokhu kubangela ukungabi nakwenzeka kokuxhaphazwa kwabo. Into ngayinye inesikhathi sayo sokusetshenziswa. Kunqunywe ngenqubo yokubeka into ngokulinganisela. Kuseduze kokuphela komsebenzi wenkonzo, ukugqoka nokwephuka komzimba ngokwengeziwe.

Ukufunda izinhlobo zokulinganiswa kwezimpahla ezihleliwe, kufanele kuqashelwe ukuthi amayunithi ezindawo angakwazi ukwenza imisebenzi yawo ngokugcwele, kodwa engakalungi ezimweni zamakethe zamanje. Lokhu kubizwa ngokuthi i-obsolescence yokuziphatha.

Isibonelo, inkampani ithengile umshini omusha, osebenze ngempumelelo iminyaka emibili. Isikhathi salo sokusebenza sikhona iminyaka engu-8. Kodwa ngonyaka wesithathu ibhizinisi lazuza ukufakwa okusha ngokuphelele, ukusebenza ngokusebenza kahle nangokwezindleko eziphansi. Umshini wokuqala, njengangaphambili, usebenza kahle. Kodwa ezimweni zesikhathi samanje, akusizi ngalutho ukuwusebenzisa. Imishini ingasebenzi. Ukubuyekezwa kuyadingeka.

Amamitha

Lapho ufunda izinhlobo zokuhlolwa kwezinto ezihleliwe zebhizinisi, umuntu kufanele abheke into enjengokunciphisa. Yakhiwa ngenqubo yokubuyisela kancane kancane ebhizinisini lezindleko zokuqala zemishini nezinye izakhiwo. Lesi sikhwama siyadingeka ukunika amandla ibhizinisi ukuthi lithole impahla entsha, ukuvuselela imishini.

Kunezindlela eziningana zokubala ukwehla kwenani. Kuhlobene nezindleko zokukhiqiza. Amamitha ibalwa kanje:

1. Indlela yokwelapha ingaphula izindleko zento ibe yizingxenye ezilinganayo ngokwesikhathi sokusebenza. Kungasheshe isheshe (inani lemali likhokhelwa eminyakeni yokuqala yokusebenza) noma kancane (ekuqaleni kwesikhathi sokusebenzisa ingxenye encane ibuyiselwa).
2. Ukunciphisa okungahambisani nendawo kuhilela ukukhokhisa inani eliphansi noma ngaphezulu ngonyaka.
3. Uhlelo olungavamile lwesikhathi ngasinye sokubika luhlinzekela inani elihlukile lesinxephezelo.

Ibhizinisi likhetha izindlela ezahlukene zokunciphisa. Lokhu kuyadingeka ekuvuseleleni okwesikhashana kwezimpahla ezihleliwe.

Inani lemakethe

Umqondo, izinhlobo kanye nokulinganiswa kwempahla ehleliwe kufanele kucatshangelwe kusukela esikhundleni sokubaluleka kwencwadi kanye nenani lemakethe yendawo. Esikhathini sokuqala, isamba sazo zonke izinto sibonakala kumarekhodi e-accounting ngokuhambisana namarisidi (kufaka phakathi ukubuyekezwa).

Kodwa-ke, emnothweni wanamuhla, ukubaluleka kwemakethe kufanele futhi kuthathwe ngokucabangela ngabahlaziyi. Lena inani lemali ebhizinisini elingazithola lapho kuthengisa imishini, izakhiwo nezinye izinto.

Ukubala kwalesi sikhombisi kusetshenziswa ngendlela enenzuzo, ebiza noma eqhathanisayo. Esikhathini esilandelayo, izinto ezifanayo ezithengiswayo zicatshangelwa. Indlela yokubiza isebenzisa inani lokuncipha kweyunithi yezimpahla ezihleliwe, kanye nentengo yokufakwa nokuthunyelwa kwayo. Futhi indlela yokuthola imali, ngokuphambene nalokho, ikhumbula izinzuzo zesikhathi esizayo ezinganikezwa abanikazi bayo ngalokhu noma leyo nto.

Ukusebenza kwemithombo

Ulwazi olubaluleke kakhulu lunikeza ukuhlolwa kwezimpahla ezihleliwe zenhlangano. Izinhlobo eziyinhloko zokulinganisa zisenza sicabangele isakhiwo sempahla, amandla aso. Futhi, ngokusekelwe ocwaningweni, izindlela zithuthukiswa ukuze kuthuthukiswe inzuzo yenkampani.

Ukutadisha ukusetjenziswa kokusetjenziswa kwepahla ehleliwe kuhlolisise kokubili iinkomba zomthamo nezindleko. Isici esibaluleke kakhulu kulokhu kuwuzuzisa. Ngenxa yokubala kwayo, inzuzo (ukulahleka) yenkathi yokubika ihlukaniswe yinani lelingqikithi lempahla ehleliwe. Uma umphumela ulungile, izinsiza ezilinganisiwe zisetshenziswe ngempumelelo.

Ku-dynamics, i-coefficient yokukhiqizwa kwemali kanye nokukhishwa kwemali kufanele ihlolwe futhi. Futhi ukuhlolwa kwenziwa ngeqembu ngalinye lempahla. Lokhu kusivumela ukuba sithole izinkinga zokuthuthukiswa kanye nokuqeda esikhathini esizayo.

Umhlaziyi wezimali ngamunye kufanele azi ukuthi ukulinganisa kwezimpahla ezihleliwe kwenziwa kanjani. Izinhlobo zokulinganisa zikuvumela ukuba ubuke impahla yenkampani kusuka ezikhundleni ezahlukene. Idatha etholakalayo ivumela ukuhlola ukusebenza kokusetshenziswa kwempahla ehleliwe, kanye nokuhlela isikhathi esizayo.