Ke kālā no, Helu mahina
Ka lawe ana waiwai o ka waiwai - ka mea, o ke koena o ka 1600. Ke koena pepa laina
Nā waiwai o ka ahakanaka, a aho, i ko lakou hui kāki o ka pono waiwai, kaulike i ka? Iecaianoaaiiie kaʻina hana o ka hou huahana, ke hiki, e hoʻonui aha kanaka, a me ka modernization o? Ueony iauaeoia, loaa ia hou hoalawehana a me nā mea kūʻai mai, i ka mea ma kaʻaoʻao kālā a me ka hana ana o ka poe o ka ola.
paʻa waiwai
Ka waiwai a pau o ka hui ua maheleia i loko o ka politika-ʻikena a me kaʻikena waiwai. Ke kahiko nā i komo i loko o ka? Iecaianoaaiiuo iiiauaiee, akā, e hoʻopaʻa i ka hanaia'na o ka huina hoonui a me ka lawelawe. Ka mea, e:
• kau waiwai - mea kanu, na hale, pono, oa pa hakuloli no ka? Iecaianoaaiiie, like hoʻi me ia hoʻi, hana, mea kanu a me ka hana i ka hōʻoia 'ana i ke kaʻina hana wale; ..
• intangible waiwai, E. oa, ka waiwai, i mea ole maoli-lako palapala, akā, ka mea hiki me ka nui loa hoala mai i ka poe o ka kiʻi, a hana ia i kaulana i ka holomua (kēia mai nā 'ʻikena kamepiula papahana, palapalaʻae male, ahi, ua hoʻokuleana', a me ka oi).
A pau o kēia mau waiwai i hui ma ka pauku 1st o ke koena pepa, a me ka waiwai ua hōʻike ma ka laina 1100. Note i ka OS, a intangible waiwai i loko o ke koena pepa e mau ia i loko o ka mooolelo o ka koena cia ( 'o ia hoʻi, ka mua, hua i ka nui o ka depreciation). Amortization hoopii i kākau i loko o ka helu mahina mooolelo o ka lehulehu, a ma ke koena o keia dala hiki ole ke ike.
ʻikena waiwai
Kēia waeʻano o ka waiwai i pili 'ole i loko o ka? Iecaianoaaiiuo kaʻina a me ka ho:
• laau, mea, a heʻiʻo maka nō mea o ka i paka waiwai no ka kuai;
• dala (i loko o na hoike, a ma ka dala maoli) a me ka dala hoʻokoe;
• buke receivable, oa. E. mea kūʻai mai a me nā mea kūʻai mai aie lawe mai akā,ʻaʻole i uku ka waiwai a me ka uku o ka poʻe like me ka ka mua uku no ke kuai ana o ka waiwai a me ka lawelawe.
Kēia mau pūʻulu nāna i hana i ka lua o ka waiwai koena pauku laina iaeoe 1200 - ". Ka nū hou waiwai"
helu mahina no ka waiwai
Ka huina waiwai io o ka waiwai o kēia mau pauku nāna i hana i ka koena o ka'āina - konaʻaoʻao hema, a me ka hōʻike i ke alo o ka waiwai i loko o ka huakai. Lawe i ka mooolelo o ka waiwai e lilo aku, ua kupono, no ka mea kāpae huahelu ua komo i loko o ka likeʻole ma loa mākau ho o. Ka waiwai lehulehu ua loaa i loko o ke koena pepa, hoʻokaʻawaleʻia ma ka hana:
▪ ka mua pauku (ʻaoʻao 1100.) - haka pono waiwai;
▪ kekona (P 1200.) - Hawaii.
Ma ka hoʻohuiʻia kēia mau laina i ka mea e hali ana waiwai o ka waiwai. Keia koena laina 1600, a me ka mea, he pōpilikia ma ka kēia haʻilula:
P. 1600 str.1100 = + p. 1200
Pehea e hoʻopiha i ke koena
Buke Helu, e hali ana i dala e like mea kaupaona i loko o ka buke o ka pae'ōnaehana'ōnaehana, intangible waiwai, Moʻolako, waiwai a me ka aie receivable, hoopiha i ka akau, oa. E. Kaʻeleuʻaoʻao o ke kaulike. 1600 koena laina hōʻike i ka huina o na lilo waiwai o nā mea a pau ka waiwai i loaʻa i loko o ka huakai ma kekahi mau 'hōʻike' ana no lā.
E noke i kaʻaoʻao'ākau o ke koena pepa o ke kumu o kēia mau waiwai - dala, me ke koe, ka waiwai, a me loan borrowings. Ka lōʻihi o ke koena, ma ka akau a me ka haʻalele aoao i ka ia mau, mahope mai o ka nui o ka waiwai i ole oko mai o kā lākou mau kumu.
Where ke anakahi ua hoʻohana 'ia
Aie i ka universality o ka palapala kaulike aggregated waiwai o nā ano o ka waiwai ia mea loa oluolu e hoʻomaulia i ka pelupelu ia laina-loina. 'O kēia ka puke waiwai o ka waiwai. Where eʻike i kēia nui, ka mea, ua ua ike:. K 1600 Hōʻike i ke alo o ka waiwai ma luna o kekahi o kekahi lā.
Economists ku paa ma keia anakahi, e hooholo i kaʻokoʻa aʻe, no kekahi laʻana, helu ana ka puka waiwai a me ka 'āina huli.
Hala o ka helu ana i ka waiwai io o ka waiwai ma luna o ke koena i kukuluia ma ke kānāwai no ka nui hana no ke kuai ana o ka waiwai. E hoʻoholo i ka nui o ka lawe nui o ka hana (keia koena laina 1600) ua like ia me ka waiwai o ka waiwai i kuai lilo aku ma lalo o ka aelike. I ka oi ana o ka waiwai e kuai lilo aku la i ka uku o 25% o ka huina waiwai ma ka koena pepa i hāʻawi mai i ka nui hana kūlana, a 'o ia hoʻi i ia mau aelike pono e apono ia ma ka Papa Mālama Kālā' ke anaina kanaka. Eia hou kekahi, mea hoʻohana o kālā māmala'ōlelo e hōʻike ana, e like me insurers, nā kānaka hoʻopukapuka kālā a me Papa Mālama Kālā, i ka pono, e noi i kekahi 'ike a me kona hoʻolako' ia '- ka malama ana o ka huakai. Ua mea no kēia mau hana i ka kūikawā palapala - he palapala o ka buke waiwai io o ka waiwai, a ua piha ma luna o ka muli o keia i ka ho omaulia haʻilula.
Eia kekahi laʻana i ka ho omaulia
Ma ke koena pepa aiee o na nā hoailona i hoakaka ia ma ka hoʻomaka o ka hōʻike 'ana no au, a me ka hope. Ma ke kumu o ke koena hoakaka i ka waiwai o ka waiwai (i ka tausani. Hamo i.) A kālailai lākouʻano no ka makahiki.
| anakahi | lalani | ma 31.12.2014 | ma 31.12.2015 | loli loa | ka ulu ana i loko o% |
| Ole-papa waiwai: | |||||
| NMA | 1110 | 54 | 42 | -42 | -22,2 |
| pae'ōnaehana'ōnaehana | 1150 | 568000 | 653000 | 85000 | 15,0 |
| Total 1 razlel | 1100 | 568054 | 653042 | 84988 | 15,0 |
| ʻikena waiwai | |||||
| hoʻomāhuahua ai me ke koe | 1210 | 3955 | 5452 | 1497 | 37,9 |
| receivables | 1230 | 325 | 451 | +126 | 38,7 |
| kālā | 1250 | 1851 | 2985 | 1134 | 61,0 |
| Ka lōʻihi o ka Pauku 2 | 6131 | 8888 | 2757 | 45,0 | |
| koena | 574185 | 661930 | 87745 | 15,3 |
Mai ka mua ia waiho i loko o ke koena pepa o ka haʻilula penei:
• i ka huina o ka 1100 laina e kuhikuhi ana kulana, a ÷ ike i ke ola ana o ka haka waiwai (p. 1150) a me ka intangible waiwai (p. 1110), i ka hoʻomaka o ka makahiki ua like ia 568.054 rubles. (54 + 568 000), a ma ka makahiki-hopena - 653 042 rubles. (42 + 653 000);
• aiee ma ka laina i ka 1200 ua like ia i ka hoʻomaka o ka makahiki 6131 rubles. (3 955 + 325 + 1 851) ma ka pau ana o ka manawa - 8888 rubles. (5 452 + 451 + 2 985);
• ka hopena o ka 1st a me ka 2nd pauku e hui me ka hopena o ke koena o ka'āina, E. To 31,12 'o ia hoʻi.. 2015, i ka lawe waiwai io o ka waiwai (i ke koena o keia laina 1600) ua like ia 661 930 rubles. (+ 653 042 8888), a me ka hope o 2014 ka mea, ua 574.185 rubles., T. E. + 658 054 6131.
hopena a kanaka kālailai
I ka hoʻohālikelikeʻia nā aliʻi e kāpae aiee o ka economist ua haawiia mai i ka manawa kūpono e nānā i ke kūlana o ka waiwai, e nānā i ka welelau o, e hoʻomāhuahua ai emi i ka pono loaʻa nui o ka waiwai a me kona waeʻano e Loiloi i ka maoli pilikia a me ka poʻe o ka waiwai ma luna o kekahi o kekahi lā.
Penei, e like me ka economist koena pepa hooku iho la ia e helu hoʻololi i nā aiee o kēlā me kēia lālani, hoʻohālikelikeʻia nā huahelu no ke kumu a me ka hope o ka makahiki. Ma keia hana, ke kumukuai o ka:
• intangible waiwai ua hoʻemi ma ka 12 tausani hamo i..;
• OS hoomahuahua ae la lakou ma ka 85 000 rubles.;
• Inventories mahuahua ma 1 497 hamo i.;
• buke receivable hoomahuahua ae la lakou ma ka 126 tausani hamo i..;
• Cash hoomahuahua ae la lakou ma ka 1134 rubles.
E like me ia i kēia 'ikepili hiki ke ike i ka ulu loa ikaika o ka waiwai waiwai io no ka 2015: hua o ka pae'ōnaehana'ōnaehana Hōʻike ka āpana o ka paʻa'āina ka ho'ēmiʻana i ka hopena o ka palapala-mua aʻe nei o intangible waiwai depreciation like i loko o ka pauku 1st o ka lawe waiwai io o ka waiwai - upena puke waiwai.
No nā pūʻulu o ka hana kapikala no hoi i ka mahuahua ana ma ka politika-interlaced cia, e hoike ana i ke anoe o? Iecaianoaaiiuo, a me ka na hiohiona mahuahua i loko o kuai haʻawina, a me ka loaʻa nui o ka laau, a mahuahua nui e 37,9%, a me ka dala - 61%. Kēia 'o ia hoʻi i kuai ka ulu ua outstripping i ka ulu ana o inventories. Nolaila, i ka poe ua paa kupono pilikino E pili ana i ka huli aha kanaka a me ka uku paneʻe kuai ana.
Ka Ikepili o ka buke receivable ma luna o ke koena pepa
Kaawale kālailai i ka moku'āina o receivables. Ka loa waiwai o keia anakahi mahuahua e 126 tausani, hamo i., Ka uku o ka ulu ana i ka hoʻomaka o ka makahiki ua like ia 38,7%. Eia naʻe, ua hiki, he kamailio e pili ana i ke kanalua ulu o keia anakahi. Ua haawiia i ka ulu ana o ka lāʻau i loko o aneane ka ia mämä (37.9%), a mahuahua ke dala ke keʻena o ka 61%, he mea hiki, e hoʻoponopono i ke kumupaʻa o keia waiwai, aʻaʻohe mea ulu ma ka aie, no ka mea, o ka like ana o ka huina waiwai o ka mea aie aie i koe i ka hoʻomaka o ka makahiki - 0, 06%:
325/574 185 * 100% = 0,056% i ka hoʻomaka o ka makahiki,
451/661 930 * 100% = 0,068% i makahiki-hope.
A like i ka ho omaulia mea pono no ka mea, na buke receivable, e like me ka'āina, akā, hoohuli dala, mai ka? Iecaianoaaiiuo hana a me ka pono OAXA ka mālamaʻana i nāʻano o ka loli, oa. E. Ka 'eleu hou ana o ka aie. I ko makou laʻana, i ka wa e kaawale aku o kona mea ulu e ku e ia i ke kāʻei kua o kekahi mau mahuahua ma ka waiwai - ka loa maikaʻi hōʻailona o ka hui i ka kālā ola. Huina puke waiwai o ka waiwai (he kaula koena 1600), a mahuahua nui ma luna o ka makahiki i 87.745 rubles., A ma 15,3%.
ma ka hopena
No ka nui piha Ka Ikepili o nā hoailona economist hoʻohana he wahi lihi iki o ka oaeuiinoe coefficients. Mākou i loko o kēia 'atikala i ho'āʻo i ka hai ole wale ana pehea e hoʻopiha ana i ke dala, a e huli i ka nui o ka waiwai ma luna o laila, akā, i ho'āʻo i ka ike i ka mākau kiʻi o nā kiʻi maloʻo interlaced aiee o kēia mau kālā shape.
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