The nkezi kwa afọ na-eri nke OPF: usoro maka itule

OPF eri na-na-emekarị-agafere okokụre ngwaahịa na n'ihi na ezi a ogologo oge. Mgbe ụfọdụ, o nwere ike ekpuchi ọtụtụ cycles. Na a na-ekwu, na-ewere n'ime akaụntụ nzukọ rụrụ dị otú ahụ n'ụzọ na n'otu oge ahụ na ọ bụ ike iji na-egosipụta ma chebe ndị mbụ udi, na ọnwụ nke oge ahịa. . Na nke a, dị ka a isi egosi ji site nkezi kwa afọ na-eri nke OPF. Isiokwu a ga-ele anya na otú ọ na-na-akọwa na ihe na-egosi na-eji n'otu oge.

General e ji mara

Na ntọhapụ nke ngwaahịa aka n'aka (ụlọ ọrụ, ụlọ, na ngwá, wdg), nakwa dị ka ihe nke oru (mmanụ ụgbọala, ngwaọrụ na na). Ha na-etolite mmepụta ụlọ ọrụ. A ụfọdụ otu ngwá egwú nke oru ikpe ma ọ bụ kpam kpam retains eke-ihe n'ụdị na-elekọta ọtụtụ cycles. Ha na-eri na-agafere na njikere mere ngwaahịa dị ka wear n'ụdị depreciation. Otu a kpụrụ akpan owo mmepụta. Ha na-aka kpọmkwem na usoro nke na ntọhapụ nke ndị ngwongwo. Non-arụpụta akụ huu guzobere na-elekọta mmadụ infrastructures.

nhazi ọkwa

Isi mmepụta ego na-agụnye:

1. Building - ụkpụrụ ụlọ akpọkwa iji ike na-arụ ọnọdụ. Ndị a gụnyere ndị na-adọba ụgbọala, ogbako ụlọ, n'ụlọ nkwakọba na na.
2. Rụrụ - ya ekweghị ewu engineering ụdị eji maka njem usoro. Nke a na-agụnye tunnels, àkwà mmiri, na ngwaọrụ ụzọ, mmiri usoro na na.
3. Nzipu ngwaọrụ - gas na mmanụ pipelines, nnyefe edoghi na otú pụta.
4. Ígwè na akụrụngwa 0 presses, igwe ngwaọrụ, generators, Motors, wdg
5. Atụ ngwaọrụ.
6. Computers na ndị ọzọ na ngwá.
7. Transport - locomotives, ụgbọala, cranes, forklifts na na.
8. Ngwaọrụ na akụrụngwa.

Key ụkpụrụ

OTF uru nwere ike mbenata, na mbụ mmapụta. Nke ikpeazụ na-egosipụta na-akwụ ụgwọ ka sistemụ arụmọrụ. Nke a bara uru bụ otu ihe ahụ. The mbụ na-eri ego, nke na-abịa mgbe ọ ga-efu nke isi obodo investments ụfọdụ ụlọ ọrụ, nwere ike kpebisie ike site na-agbakwụnye elu niile akwụ ụgwọ. A na-agụnye, gụnyere ndị ọzọ, na-agụnye ndị na-eri nke njem, na-eri nke na ngwá na echichi na na. NYEGHACHI-eri bụ ndị na-eri azụ na OS na nke ugbu a na gburugburu ebe obibi. Iji chọpụta rụrụ revaluation nke akụ na iji usoro nke indexation ma ọ bụ kpọmkwem recalculation na ndabere nke ugbu a ahịa price, na-egosi na akwụkwọ. The mmapụta uru bụ hà nnọchi, belata na depreciation ego. E nwekwara onwe arụmọrụ OS were. A na-agụnye, akpan akpan, ihe kpụ ọkụ n'ọnụ, integrated, ọtụtụ ngwá na mgbanwe.

Loss nke mbụ Njirimara

определяется с учетом износа и амортизации. The nkezi kwa afọ na-eri nke OPF kpebisiri ike site ewere n'ime akaụntụ depreciation na amortization. Nke a bụ n'ihi na eziokwu na ruo ogologo oge iji ego na usoro, ha ngwa ngwa hapụ ha na mbụ Njirimara. Ogo wear nwere ike dị iche iche - ọ na-adabere dị iche iche ihe. A na-agụnye, akpan akpan, na-agụnye larịị nke nrigbu nke ego, mkpara iru eru, na ime ihe ike nke gburugburu ebe obibi na na. A ihe emetụta dị iche egosi. N'ihi ya, iji chọpụta nloghachi na akụ mbụ ewere, na nke a na-ịtọ nkezi uru nke OTF (usoro). Of revenue na ọnụ ọgụgụ nke ndị ọrụ dabere na isi obodo na-arụ ọrụ ruru na profitability.

-abakwaghị uru

Ọ pụtara depreciation pụtara tupu ọnwụ nke anụ ahụ Njirimara. -Abakwaghị uru nwere ike gosi na abụọ iche-iche. Nke mbụ bụ n'ihi na n'ichepụta usoro ebelata-eri nke ego na ebe ndị ha na-agbala. Nke a na onu adịghị eduga losses, dị ka-eme dị ka a n'ihi nke ụba ego. The abụọ ụdị-abakwaghị uru n'esite na ọdịdị BPA, nke dị iche a oké arụmọrụ. Ọzọ egosi na a na-gua, - depreciation (na-eri ego nyefe usoro maka arụpụtara ngwaahịa). Ọ dị mkpa ka e guzobere a pụrụ iche ego idobere maka zuru ezu ntaghari ohuru nke ụlọ ọrụ.

The nkezi kwa afọ na-eri nke OPF: usoro na-eweta na ngụkọta oge nke itule

Iji chọpụta index ị chọrọ iji data na-ugbu a na -ekpe ikpe ziri ezi. Ha kwesịrị ikpuchi arụmọrụ bụghị naanị n'ihi na oge nile ahụ, ma iche iche maka kwa ọnwa. Olee otú bụ nkezi kwa afọ na-eri nke OPF? используется следующая: On nke itule nke na-esonụ usoro a na-eji:

X = R + (A × M) / 12 - [D (12 - L)] / 12 ebe:

• R - mbụ na-eri;
• A - st-st amanye ego;
• M - ọnụ ọgụgụ nke ọnwa nke ọrụ amanye site BPA;
• D - uru salvage uru;
• L - ọnụ ọgụgụ nke ọnwa nke lara ezumike nká akụ.

oS nyere

), включает в себя показатели, требующие отдельного анализа. Dị ka hụrụ si n'elu data, na akụkụ nke kpebisiri ike site nkezi uru nke OTF (usoro) na-agụnye kwa ka a na iche iche analysis. Mbụ niile ka mbụ price n'aka. N'ihi na nke a itule ego ẹka mmalite nke akuko oge, cq. 01 ikpe itule. Mgbe na ị ga-nyochaa ma na ẹkenam n'ime ọrụ ọ bụla OS n'oge. Ọ bụrụ na ọ bụ, ị chọrọ ka a kpọmkwem ọnwa. Iji mee nke a, lee ọsọ nke MF dB. 01 na guzosie ike uru nke akụ na-etinye n'olu. Mgbe ahụ, ya mkpa ọnụ ọgụgụ nke ọnwa nke OS ejikwara, ma mụbaa site price. Ọzọkwa kọwara nkezi kwa afọ na-eri nke OPF. позволяет установить стоимость введенных в использование средств. The usoro-enye gị ohere ka ndị na-eri amanye na ojiji nke ego. N'ihi na nke a na-egosi, nke enwetara site na-amụba ọnụ ọgụgụ nke ọnwa nke iji na mbụ price nke sistemụ, na-ekewa 12.

The nkezi kwa afọ na-eri nke OPF: usoro na-eweta na ngụkọta oge nke itule mpempe akwụkwọ (atụ)

Ka e were ya na sistemụ na mmalite nke oge dịrị 3670 puku. P. The ego e ẹkenam ihe karịrị afọ:

• na 1st nke March - 70 nke.; p.
• na 1st nke August - 120 puku p ..

disposals nwekwara sonye na akaụntụ:

• na 1st nke February - 10 nke.; p.
• na 1 st June - 80 nke district ..

ngwọta:

• X = 3670 + (5 × 120 12 70 × 10 + 12) - (80 × 6, 12 × 10 + 11: 12);
• X = 3670 + (50,0 + 58,3) - (40,0 + 9,2) = 3729, otu puku. Ete.

ezumike nká

Mgbe analysis, ma e wezụga n'ihi nyere akụ na-ekpebisi ike debited ego. Ọ dị mkpa ka, na ihe ọnwa ha ama esịn. N'ihi na nke a analysis of ntụgharị on cd cq. 01. Mgbe nke a kpebisiri ike site na-eri nke lara ezumike nká akụ. On derecognition nke OS maka dum akuko oge, setịpụrụ na ọnụ ọgụgụ nke ọnwa na nke ha ejikwara. Next mkpa ka ị chọpụta nkezi kwa afọ na-eri nke lara ezumike nká akụ. Iji mee nke a, na price uba site dị iche n'etiti ngụkọta ọnụ ọgụgụ nke ọnwa ke ofụri akuko oge na ọnụ ọgụgụ nke ọnwa nke iji. Ihe bara uru a na-ekewa site 12. N'ihi ga-abụ na nkezi kwa afọ na-eri nke OPF, lara ezumike nká na ụlọ ọrụ.

ikpeazụ arụmọrụ

Ná mmechi nke analysis kpebisiri ike site ngụkọta kwa afọ na-eri nke OPF. Iji mee nke a, ọ ga-atọgbọ mbụ ha uru ná mmalite nke akuko oge na ọnụ ọgụgụ maka ọrụ akụ. Site nwetara uru na-subtracted nkezi kwa afọ na-eri nke na-arụ ọrụ, lara ezumike nká na ụlọ ọrụ. Ke ofụri ofụri, mgbawa adịghị bụ mgbagwoju na-ewe oge. Mgbe ịgbakọ isi ọrụ bụ iji dozie okwu. Ntem, ọ ga-weere enweghị njehie.