Nekurangarira kuti pazvinhu zvavo zvavakanga vachida kuita; chikuru uye zvinokosha nuances.

Basa chero zvebhizimisi neimwe nzira ukama ndizvidavirire chinangwa chiri kugadzira uye chokupika ari nyore chimiro kuti kuongorora zvose zvebhizimisi kuvhiyiwa ose zvebhizimisi uye paumbwe pachishandiswa mashoko kuti kupatsanurwa mitsara zvemari. Sezvo mugove hupfumi upenyu zvebhizimisi cheshumba yazvinoshandisa pakutenga chokuita kutora, amortization uye kunyora-offs kubva pazvinhu yesangano, zvachose zvakafanira kutsanangura anokosha pfungwa zvakadaro kunzwisisa uye mutoro muitiro, dzakadai zvinyorwa pazvinhu zvavo zvavakanga vachida kuita.

Chokutanga, unofanira kuziva mutsva (uye kwete chete) akaundendi: Fixed zvinhu zvinofanira zvakanaka uye zvakakwana yaizoongororwa. Kuti aite izvi, unofanira kunzwisisa muitiro wakaoma kunzwisisa dzakadai kunyatsoongorora yakatarwa yesangano, nekuti pasina zvakakodzera kunyatsoongorora wakaiswa zvinhu hazvibviri kutevera chakaipa mufambiro bhizimisi. Kuti zvakanaka kuongorora kukosha uchishandisa hurongwa, unofanira kufunga kwete chete mutengo wavo, asi zvose mari dzavo pakukurukura, kugadzwa, mari rokugadzirira uye vachiisa kushanda.

Nekurangarira kuti pazvinhu yesangano iri zvebhizimisi kunodawo kuti chikuru uchishandisa hurongwa Zvaifungidzirwa kwakavakirwa nzira rokugadzirira yayo, nekuti vakapa Os - zviri yakaenzanirana (nyanzvi kana musika) kukosha kuti zvinobikwa yayo Os - inogadzirwa mari nokuti yakatengwa - mari kutenga. Naizvozvo, kuti zvakanaka kuongorora kudiwa zvakajeka kunzwisisa uchishandisa mari, tsika yavakanga akatengwa, uye kana vaiva dzinokosha zvinoreva kambani.

Analysis kubva pazvinhu yesangano iri zvebhizimisi kunodawo kunyatsoongororwa yokusvika kuna kukarukureta uye accrual kuti depreciation pamusoro kushanda vanovengwa vachida.

Pane dzimwe nzira inokosha depreciation accrual:

The twasu-mutsetse nzira - iri nyore weboka amortized mutengo maererano nokuwanda kwemakore kushandiswa, kuti uchishandisa maitiro uye kadambari, saka kukura gore negore kubhadhara. Nekurangarira kuti pazvinhu zvavo zvavakanga vachida kuita iri kazhinji kunosanganisira kushandisa twasu-mutsetse nzira, sezvo nyore uye hazvibviri kushandisa nzira nokukurumidza depreciation.

A nzira yokuderedza pachiyero - kunosanganisira pakuverenga depreciation prices zvisinei akafanana twasu-mutsetse nzira,, nokuwanza nayo nokuda chinoita kuti kumhanyisa kuti havakwanisi anopfuura matatu (akadaro zvinodiwa zvedu zvinodiwa yokumusha chizvidavirire). Nzira iyi rinoshandiswa chiitiko mumwe gore kubudirira midziyo nezvimwe kushanda hurongwa vanoshandisa kunoderedza.

Nzira inopfupikisa makore - maererano tinofanira kugara depreciation coefficient rinowanikwa nevanhu kugovera nhamba kwokuramba makore kushandisa muchina, kuvaka kana zvimwe Zvivako kushanda panguva Verengai vanhu vose nhamba inoratidza gore kushandiswa chinhu. Saka, isu vawane wakakurumidza depreciation Mari Os chinhu, saka mari achimhanya kurwa shure nokukurumidza sezvinobvira. Nekurangarira kuti pazvinhu zvavo kambani, kunyanya kana ari boka guru, tichishandisa vakawanda anodawo zvivako kunosanganisira kushandisa zvikurukuru nzira iyi pakuverenga depreciation.

Yokupedzisira nzira depreciation - kugadzirwa. Nokuti kukarukureta pakati inopfupikisa zvakafanira kuti Implementation pakati Depreciations saizvozvi, zvakakodzera ngaaverenge chikamu pagadzirwe achibatsirwa yacho uchishandisa hurongwa chinhu chimwe chete nguva, uye kuti kushandiswa kwayo sezvo depreciation mwero nokuda kwenguva.

Nzira iyi inobvumira kuti damping depreciation michina namarudzi kushandiswa chaiko, zvisinei, zvakaoma chaizvo kushandisa Zvisinei anochengeta dzinokosha nzira zvebhizimisi kashoma paaiita vachishandisa damping nzira iyi.