Kodi imathandizira depreciation? inapita depreciation

Ndi kasamalidwe efficiently bungwe ndi mmene mfundo kuonetsetsa ntchito umadalira pamankhwala khalidwe la ntchito zachuma komanso ya kampani. Pakali pano, ochepa mwa makampani m'banja osiyana ya dongosolo mlandu ndi kasamalidwe ndi gulu, kuonetsetsa kupezeka kwa nkhani yoganizira ndi kasamalidwe ntchito. Komabe, tiyenera kukhala molondola ndi cholinga.

Tsatanetsatane wa misonkhano mlandu ayenera ochepa zizindikiro zomwe kukwaniritsa nambala pazipita owerenga. Ziphaso ayenera kupangidwa kwa bwino zochita umalimbana tichepetse la kumalo a ntchito.

Atsogoleri aliyense kampani amasamalira mphamvu za kasamalidwe ka chuma chitukuko ntchito komanso chuma atathana ndi ndalama m'malo chachikulu. Kusintha mbali yogwira, mungathe kugwiritsa ntchito njira yapadera Mwachitsanzo, njira ya inapita depreciation.

depreciation ndi chiyani?

Depreciation wa chuma atathana a zachuma monga gulu ndi gawo la ndalama kukhala mbali ndalama yopanga. Komanso, anapeza gwero la ndalama ndalama, ntchito kuti achire ndalama likulu.

Atathana chuma kwa nthawi yaitali nawo ntchito zosiyanasiyana za gululi. Komabe, iwo pang'onopang'ono zisathe ndi kugawana ndalama zawo pakati ndalama yogawa ndi kupanga. Depreciation ndi accrued pa chuma lokhazikika la kampaniyo, kaya kapena ayi.

Kodi depreciation?

Depreciation kuchita masamu chovomerezeka yekha mu njira imene inafotokozedwa malamulo. Today mu Russia, njirayi imagwiridwa ndi imodzi mwa njira zotsatirazi:

• njira kuchepekela bwino ;
• liniya njira;
• depreciation kuchuluka kwa nthawi ntchito, m'kukoma zaka;
• kuchita mitengo utalembedwa-kuchokera yolingana ndi buku la ntchito;
• depreciation mathamangitsidwe.

Ntchito imodzi mwa njira zimene zilipo za depreciation iwo anachita pa nthawi yonse ya dzuwa ntchito.

Kodi depreciation mofulumira?

Inapita depreciation ndi kusintha mofulumira likulu akutsutsa mitengo kuti mtengo wa mankhwala chopangidwa ndi iwo. Kwenikweni, mabuku zoweta, yomwe imayang'ana msonkho ndi mlandu, nadzatonza pamaso pa malire bwino akufotokozera chinawathandiza kumvetsa n'chakuti mfundo depreciation inapita patsogolo ndi njira mawerengedwe ake.

Akamanena za limagwirira ndi kuti pa chiyambi cha ntchito kuchuluka adzakhala kwambiri kuposa milandu depreciation kuti zambiri mlandu pa mapeto a ntchito zothandiza chinthu likulu lokhazikika.

Pamene ntchito njira inapita depreciation?

Inapita depreciation umagwiritsidwa ntchito milandu zotsatirazi:

• chifukwa chuma kuti amasiyana kuchepa mu Volume kupanga ntchito liwu;
• Depreciation wa chuma msanga;
• chikuwonjezereka ndalama kukonza pa ntchito.

Njira imeneyi imagwira ntchito kwa mbali ya chuma atathana kuti aikiwa mu malo amasulidwe ndalama umalimbana kupeza zipangizo zamakono zipangizo, komanso kukula kwa zogulitsa kunja. Izi zachitika pa nthawi imene kufunika m'malo misa zida akale ndi mlingo watsopano apamwamba a ntchito.

Inapita depreciation njira imakhudzanso zosiyanasiyana magalimoto ndi zida, ngati muyeso wa moyo wawo utumiki si upambana zaka zitatu. zida ndege-galimoto ndi nkhani njirayi, koma kutalika kwa moyo wawo anatsimikiza ndi maora a ntchito. Komanso, nkhani kuti inapita patsogolo depreciation wa nyumba ndi mabizinezi latsopano kuti awonjezera katundu pa chuma lokhazikika.

Cholinga cha ntchito depreciation mofulumira

Inapita depreciation limakupatsani deduct mtengo wa ndalama likulu zambiri mofulumira kuposa malamulo envisaged anakhazikitsa. Cholinga cha ntchito zake ndi kulimbikitsa ndalama mkati. Ichi ndi chifukwa chakuti ndalama likulu ndiyo akukhalira ufulu mwayi kupereka chindapusa ndi misonkho.

Mu nkhani ya inapita depreciation msonkho udindo adzakhala yafupika, monga kampani phindu sadzakhala monga kuchuluka kwa depreciation. Pamene mtengo wa katundu adzakhala amortized zonse, phindu gulu zingawonjezere ndipo, chotero, kuwonjezera kuchuluka kwa misonkho.

Mawerengedwe a depreciation mofulumira

Mu nkhani ya njira sanali liniya wa depreciation kuchuluka kwa mwezi umodzi kudzayesedwa ngati mankhwala a mtengo yotsalira wa chinthu. Iwo masamu pogwiritsa ntchito njira:

• K = Koef: N × 100%, kumene
  
  Ndi - mlingo depreciation ku nkhani yoyambirira ya mtengo, amene chimaonetsera kuchuluka ndi;
  Koef - mathamangitsidwe koyefishienti, potsata malamulo;
  N - moyo zothandiza ntchito chinthu, m'kukoma miyezi.

Pambuyo pa mtengo yotsalira zida adzakhala wofanana 20% kuchuluka pachiyambi, adzakhululukidwa analandira monga maziko kuwerengetsera wotsatira. Pankhaniyi, kuchuluka kwa depreciation mwezi kudzayesedwa kugawa mtengo m'munsi mwa chiwerengero cha miyezi zimene zatsala pang'ono kutha kwa moyo zothandiza ntchito chinthu.

njirayi amalola imathandizira amortization kapena kuchepetsa zotsalira. Ngati inu ntchito, ndi depreciation mlandu utachepa m'nthawi ya moyo zothandiza katundu.

Pakuti msonkho, njira imeneyi kuli ndi phindu makamaka. Ntchito panopa wambirimbiri ndalama likulu ndi misonkho stitched lidzakhala lilipo ngati kalembera wa adzalembedwa kutali.

kuchepetsa ndalama njira ali ubwino zotsatirazi: amortized mtengo ndi dzuwa la kalembera wa yafupika ndi otsika depreciation adzakhala zoperewerazo ndalama yaikulu yokonza ndi kukonza zida chakale. Zimafunika imathandizira depreciation, koma nthawi yoyamba ndi bwino kuwonjezera milandu zoperewerazo njakata kuti zipangizo okalamba.

kuvala chinthu cha likulu atathana

Inapita depreciation Chinthu ndi index ndilo chiŵerengero cha ndalama zimene analandira kwa mtengo choyambirira depreciation wa chuma lokhazikika. Pakuti mawerengedwe ake ayenera kugwiritsa ntchito deta bwino pepala. Kuvala chinthu limasonyeza mlingo wa depreciation wa chuma mapulani mwachitsanzo muyeso wa awo m'malo ntchito m'tsogolo pamene ankavala.

Akuti zizindikiro Mankhwalawa amagwiritsidwa ntchito pofotokoza la bomalo. Iwo ayenera kukumbukira kuti koyefishienti wa mtundu uwu susonyeza ndi depreciation leni zida ndi salola molondola amapenda udindo panopa. Ndiko kuti, Chiwerengerochi ndi umasinthasintha ndithu.

Ngakhale msonkhano wawo, iwo ndi phindu mawunikidwe. Kwenikweni, amaona osafunika ngati avale Chinthu ndi zosakwana 50%, ndipo chiŵerengero cha lotha - zosachepera 50%. Cholinga ziyenera a ntchito zimatheka pamene poyerekeza ake ndi mtengo wa chizindikiro cha mpikisano ntchito za bizinesi kapena phindu lake ambiri makampani. Inapita depreciation chinthu ofanana magawano damping index kwa mtengo koyamba likulu.

Inapita depreciation kuti kubwereketsa

Kugwiritsa ntchito njira mofulumira a depreciation chikutanthauza nkhani za leases ndalama, akhoza kukwaniritsa phindu. Komabe, kuthekera makasitomala makampani kupereka kubwereketsa misonkhano, amakayikira ubwino njira ndi njira zochita zake.

Pamene ntchito mwachibale kwa chinthu pangano, inapita depreciation amachepetsa msonkho pa moyo wa pangano pangano. Komanso, n'zotheka kuchepetsa msonkho chuma pa pangano malo. Lamulo la inapita depreciation amalola kuti awombole chinthu wa kubwereketsa mgwirizano pa mapeto a pangano ake pa m'munsi mwa mtengo yotsalira. Kumene, ndi zinthu zopindulitsa.

Kodi mlingo wa inapita depreciation kuti kubwereketsa?

Malamulo okhazikika kuti pamene kuwerengetsa depreciation katundu amene ali chinthu pangano, ndi wokhoma ali ndi ufulu wogwiritsa ntchito zinthu zapadera. Ngati nzika za adzagwiritsa ntchito ufulu umenewu, ayenera kukonza chikhalidwe ichi mu malamulo ake mlandu khalidwe la mlandu msonkho.

Pamaziko a malamulo, amene amakhoma misonkho ayenera kutsatira koyefishienti wa inapita depreciation kuti kubwereketsa ngati zilibe upambana 3. ungagwiritsidwe ntchito ulemu kachitidwe opaleshoni depreciable kuti ndi nkhani kubwereketsa mgwirizano.

Chiwombolo cha kalembera anausiya

Pa pangano ndi kubwereketsa ndi bwino osati kuti imathandizira depreciation, komanso kuombola chinthu pa osachepera mtengo yotsalira. Mapangano a mtundu n'zotheka kukhala ndi chinthu pambuyo mwachindunji yobwereka nthawi chimagwira. N'zotheka kutsatira njira inapita depreciation. The zida kukutanthauza wachisanu depreciation gulu, akhoza olembedwa kuthamangira miyezi 28 opareshoni. Izi zikhoza kutheka ngati imathandizira depreciation ndi phunziro adzakhala ndi osachepera yotsalira phindu. Ndiye izo kungakhale kopindulitsa kugula kumbuyo.