Uchishandisa mugadziri mutengo indekisi nokuda revaluation ose yakatarwa midziyo

Accrual pamusoro depreciation kubva pazvinhu zvinhu zvino chaizvo nevakawanda nyaya iri forum siyana, vatori vari nezvoupfumi, mari, zvebhizimisi execute. Zvinonzwisisika kuziva nenyanzvi dzakawanda akati gakava akatsanangura nzira itsva dzinoitwa retooling okuwana zvivako uye kuzadziswa kubudikidza shareholders mumasangano vanofanira kushandisa yemhando midziyo, tichifunga kwete chete nguva yayo nezvinhu vapfeke, asiwo kumhanya wetsika obsolescence. hurukuro iyi inoratidza itsva depreciation mutemo nokuda kwete chete kune hwokugadzira apiwa midziyo inoshandiswa mitsetse, asiwo zvinhu hwenyika ano, sezvo Pricing zvenhengo zvemari uye mari unyanzvi, mitero uye zvimwe zvinhu zvinokosha zvoupfumi mabasa akaitwa.

Kusikwa anobudirira mashandiro nokuda resumption okuwana michina hakusi noitika, kana kwete kufungawo kukura Vagadziri kufanana michina mutengo indekisi. Kuwedzera mitengo okuwana midziyo nokuda kwezvikonzero zvinoverengeka, ramakagadzwa tinogona kutaura somubatanidzwa wechigarire priskhodyaschie pezvakaitwa kuderedza mari National mari, uye haana chokuita mitengo kwemitengo midziyo nokuda yakakwirira kudyiwa ayo yepamusoro, mukurumari uye yezwi chizvarwa chitsva zvigadzirwa. Izvi, zviri pachena, chipingamupinyi prizvodstva kuti turnover, sezvo mutengo michina mitsva kuva mukuru Verengai amortization dzaona pamusoro rinokosha upenyu yakatarwa zvinhu kunyorwa kure. Panguva Chaiyo yokuti pazvinhu yesangano dzesangano zvinogona akaziva nenzira dzakasiyana.

Rakajairika runoonekwa kukwezva Rwako zvemari kubva kunze muchimiro zvikwereti, upfumi, uye nyaya migove. Zvisinei, nzira iyi haanyatsonzwisisi kupa mhinduro kune dambudziko replenishment mari, asi, anogona kugadzirisa dambudziko iri munguva yemberi kana nguva yasvika kusangana mitoro kuti chikwereti kana makambani. Chinhu chinobatsira kuyeuka uye chikonzero chakaita zvinokufadza nechitarisiko manyuko mari - indekisi mugadziri mutengo. In izvi zvinhu, muitiro nokukwereta kana upfumi zvakakodzera periodic kuvandudzwa kwezvinhu rengarava zvinhu zvinogona kwaramba uye kukanganisa kuti kunyatsoshanda yacho sangano basa.

Under izvi ezvinhu, mabhizimusi here kuteerera mubhizimisi chinoumba chezvinonhuwira okutengesa kwemari, izvo anoumba depreciation. Chidimbu chokwadi kuti mhosva vhoriyamu kukura anogona kuderedza kudiwa kunobatanidza rechitatu-party mari mu upgrading okuwana michina. Dzakava depreciation mari anoenda nhoroondo chekambani sechikamu mutengo kuti vakatengesa zvinhu. Price yakatesvera panyanga dzacho kunogona kukanganisa kuti kutengesa nhumbi, saka izvi nenzira yokuti ari for pamusoro mukana Kuzadziswa zvigadzirwa. The pamutemo panobva Implementation pamugove wakaganhurwa ndiyo "Matungamirire Zvidavirire pamusoro wakaiswa yesangano", chiri okuwedzera ari Order of RF Bazi rezveMari №91n ne 13. 10. 2003 (the Guidelines). Somuenzaniso, ndima 41 of gwaro inorondedzera revaluation kuti ngadzirambe yesangano senzira vayanane musika dzavo uye bhuku ukoshi.

Revaluation unokubvumira kuwiriranisa sezvazviri, uye depreciation. Efficacy revaluation zvikuru pakutsvaga kutanga ukoshi yacho kunobatsira. mashoko Part - mutengo panguva startup, accrual kuti depreciation - huri chizvidavirire zvinyorwa zvinosanganisira. Zvisinei, kuitika (yokutsiva) ukoshi kunogona kuwanikwa chete nyanzvi. Kuda muchidimbu rinowanzoshandiswa akasangana nezvinetso nokuda zvinhu zvinoverengeka - kwemitengo mabasa aya uye kwaiva appraisers nenyanzvi dzidzira iri mhando pfuma. Ukuwo, zviri Pari zvakaoma kuwana nhamba mishumo ane mutengo nokufamba michina vagadziri. Data izvi kubvumira vakazvimiririra kuverenga mugadziri mutengo indekisi nokusika pamusoro wayo hwaro magadzirirwo ari kuongororwa, kushandiswa chiri mukati unyanzvi sangano hanya.

Methodological hwaro okukura kunogona kuva musimboti ringanidzo. Mutengo indekisi pamusoro vagadziri zvinoita kuverenga chaiko kukosha kutanga kukosha chinhu anozadziswa kuongororazve. Panyaya iyi, iyo revaluation zvinhu sezvazviri anogona yekudyidzana kubatsira kugadzirira rakavhurika bhuku indekisi tsika sezvinoreva bhizimisi nyanzvi nzvimbo. Uyezve, unogona kuva vakatsunga chitsama depreciation izvozvo dzakava kuti nguva kubva musi nokutumwa zvokushandisa revalued pachishandiswa itsva kukosha musika kukosha chinhu. Zvakakosha kuti yose Masvomhu aya akaramba achitsungirira - upenyu basa, izvo paakagadzwa panguva nokutumwa iri midziyo, uye nzira depreciation mhosva inopiwa nokuti chizvidavirire mutemo wekambani nokuda yakatarwa yesangano veboka. Zviri pachena segwapa kumusika kukosha pokuiswa mutengo uye runoenzanirana kukosha depreciation kupima anogona kuona mumusika kukosha kugadzirwa michina.