Generalising izalathisi: imbuyekezo asethi, ezinkulu, i-avareji ixabiso yonyaka-asethi ezisisigxina

ezingahambisekiyo (RP) - element oluphambili kobutyebi yesizwe. Le nto ichaza aseti eziphathekayo, nto leyo zakhiwa kwaye kuhlelo yokuvelisa, kunye nexabiso apho ngenxenye idluliselwa iimveliso langabom kunye neenkonzo, ngaphandle kokutshintsha ifomu yayo yendalo.

asethi Fixed ingxelo ibhalwe ukuze ukwazi ukubona iindleko zazo zokuqala, imeko emzimbeni kunye nelahleko zemali.

Accounting-asethi ezisisigxina yenziwe ukuphumeza ezingeyomali kunye nemali. uvavanyo wolawulo uvumela ukuchaza ii-isakhiwo, ukwakheka, lilonke ixabiso imali nodaba ukuphelwa lixabiso.

Iimpawu ezifana ezinkulu, imbuyekezo kwi asethi, ezinkulu-yenza kube lula ukuhlola iindleko-impumelelo yokusetyenziswa PF. Isiseko ukubala kwabo ngumlinganiselo ixabiso yonyaka-asethi ezisisigxina

Uvavanyo ezisemgangathweni kunye nempahla esisigxina enze:

- on ixabiso lokuqala, equka ixabiso lentengo, iindleko yokusiwa ukufakela into leyo esiqingqiweyo lonke ixesha eya kusebenza kuwo i-asethi ezisisigxina, ngaphandle kwiimeko yimali buso okanye izakhiwo;

- on ixabiso replacement, ebonisa iindleko eziyimfuneko ukuze afumane izinto ezifanayo asethi ezisisigxina kokusingqongileyo kwemarike yangoku;

- on the ixabiso lentsalela, apho ukhona umahluko phakathi lokuqala xabiso kunye nexabiso ukuphelwa lixabiso.

Ubukho RP xa iyonke, ngokunjalo ngokwahlukeneyo uhlobo ngalunye, iingqikelelo zabo ibalwe nayiphi umhla okanye naliphi na ixesha elithile. Kwimeko yokuqala, amanani torque, le yesibini - ekuthiwa-lekhefu, oko kukuthi nakumndilili thuba. Dynamics-asethi ezisisigxina kwaye eyona ubukho babo nyanga zonke.

Kungasisalathisi esibalulekileyo efunekayo wezimali iimpawu zokusebenza kwishishini, ngumlinganiselo ixabiso yonyaka mali izinto ezingahambiyo, ifomula ukubala yayo

FSH = Pi + PVM *-N1 / 12 - EF * N2 / 12,

apho Libonisa ixabiso ezingahambisekiyo: PVM - elisandul zaziswa, EF - umhlala, ngasePi - ekuqaleni konyaka. Isikhundla N1 no-N2 - inani neenyanga UF wangena ngokulandelelanayo kwaye umhlala-phantsi.

Ukuba izinto esisigxina asethi lokugunyazisa okanye umhlala ngamaxesha ahlukeneyo konyaka, i-avareji yeendleko yonyaka zezi zibonelelo lubalwa ngokwahlukeneyo ixesha ngalinye zisekelwe ekusetyenzisweni kanye, iziphumo zongezwa ngoko.

Ukuze bahlole kakuhle ngayo izinto ezisetyenziswayo esisigxina ukuba generalizing izikhombisi, ezizezi ubuyele asethi, ezinkulu, fondoosnaschennostyu njl

Assets ratio ibonisa ukuba unxulumano phakathi umthamo imveliso ezinzulu kwaye avareji ixabiso lonyaka-asethi ezisisigxina, okt yintoni umthamo output kunye neenkonzo unit ezingahambisekiyo capital nganye. umsebenzi ngobuchule kwishishini iphawulwa ireyithi ephezulu yokubuyiswa kweengxelo-asethi.

ratio Capital ngokwesiseko uguqulo imveliso eyinkunzi. Per iyunithi output okanye iinkonzo wenziwe, i-avareji ixabiso ngonyaka ezingahambisekiyo kusetyenziswa ukuhlola ukusetyenziswa PF.

Kunye nokuhla kwi ratio capital capital ukwanda kwemveliso, ngokulandelelana, oku kubonisa ukuba ukusebenza asethi ezisisigxina kwandisa. Ubukhulu imbuyekezo kwi asethi kunye capital ratio iphenjelelwa kakhulu lwabasebenzi nongxowankulu ratio - i-avareji ixabiso yonyaka-asethi ezisisigxina ngokusekelwe kwi-avareji yenani labasebenzi kulo nyaka.

Ulwazi ngokubalwa ngokuchanekileyo yezalathi jikelele lwabaphathi asethi ezingenakususwa kuyimfuneko, ezimali abezoqoqosho ukuba athathe amanyathelo afanelekileyo ukuphucula ukusebenza kwamashishini.