Documentation kuti nyora-offs ose wakaiswa zvinhu. Act pamusoro kukanzura

Chakanaka chizvidavirire rinoitwa nokuda 01. Izvi zvinoshanda kuparadzana izvi zvavo kuchengeterwa (padivi) kuvhiyiwa, tichifambirana kupera, kukwana nemukuparadzwa, Kuchengetedzwa, retrofit ndiwedzere, rokuvakazve, uye zvichingodaro.

General kupatsanura

Maererano huripo kodzero kuti Os zvinhu zvinogona kukamurwa:

1. Kungova zvebhizimisi ave pfuma.
2. Zvinowanikwa iri operative kurapa Kutamiswa mu chisingapembedzwi kushandiswa, upfumi kuzvidzora.
3. Wakagamuchira anoreva nhema, vakabvarura.

chizvidavirire

Nzira kuti sangano racho uye fungisisa nhoroondo dzebhizimisi kwema vari asiri Mubereko yezvokutengeserana mabhizimisi (dzakakudzingai nemabhengi nevamwe vasiri bhengi mari masangano, makambani ayo nemari kubva bhajeti), uyewo munhu Entrepreneurs akasimbisa mirayiridzo inokosha. zvokudya zvaro vanotenderwa neShumiro Finance zvinotaura. Pachishandiswa mirayiridzo iyi, uye mamwe maindasitiri mitemo uye mitemo sangano vanofanira kuva mabasa yavo pachavo zvakakodzera inonzi kudzora kushandisa uye kufungisisa uchishandisa hurongwa. kuchengetedzeka izvi vanotenderwa, kunyanya:

1. Siyana zvikuru kuti ndizvidavirire. Vari zvemakore nyora-kure kubva pazvinhu yesangano, kwemari, zvemukati kufamba. Marudzi chikuru chizvidavirire mitemo yakaiswa kuchengetedzeka turnover, uye ruzivo kugadzira michina.
2. The mazita vakuru zvebhizimisi, riri basa racho, disposals, uchishandisa zveminda.
3. Murayiro kudzora vakachengeteka uye Zvakanyanya Kunaka Panguva Yepamuviri (kodzera) Kushandiswa dzinokosha achishandisa vachida.

Zvinangwa rokuzvidavirira

Kugadzira Kutama Os anonyaradza:

1. mapepa zvakakodzera pamusoro nyora-kubva pazvinhu yesangano, avo nefuma uye zvemukati misha.
2. Órgãos mari chokuita kuitwa pakati yesangano iri Os kuzivikanwa.
3. Zvinoenderana Nenguva uye azere kuratidzwa depreciation zvinhu.
4. Nhungamiro Kutsunga migumisiro rokutengesa uye dzimwe mhando dzinoshandiswa Os.
5. A azere tinyatsonzwisisa mari kuti chokuita kugutsikana uye mufambiro nemarudzi akasiyana kugadziriswa zvivako.
6. Kutsunga of Implementation ari mazuvaano mari, kukwana liquidation, rokuvakazve, kupera yokusimbisa Os.
7. Kuzvidzora pamusoro Nokuchengeta pamusoro yesangano, izvo chigamuchirwe ndizvidavirire.
8. Information kunodiwa kuti kutaurwa mishumo iri Os.
9. Kuita kuongorora chirimwa uye michina.

chaicho mashoko

Sezvo ndizvidavirire Unit uchishandisa hurongwa anoita Inventory chinhu. Unogona kuenda nenhumbi dzose uye zvakabatanidzwa, kana kuva zvayakaita kuparadzana nyaya. The chinhu Os kunogona kuva boka akazvimiririra tsika, izvo dzinotaurwa akaumbwa uye aiendeswa aurayiwe chaizvo mabasa. Kure kunzwisisa kungava muchimiro mumwe kana kupfuura nyaya zvakajairika nenhumbi uye zvokurimisa, utariri kana vari akatasva vanhuwo hwaro. Nokuda STRUCTURAL zviri nechimwe chine maatomu akafanana anogona kuita mabasa chete seboka, pane oga. Somuenzaniso, muna motokari mutengo chinosanganisira mutengo kupembedza vhiri uye vhiri aine kamera uye iine mabhuku.

guta inivhesitimendi

Kana varipo vari Kuronga chinhu zvikamu zvakasiyana-siyana pamutemo anobatsira upenyu chikumbiro kana basa, vanonzi kuti ave yoga Inventory chinhu. Somuenzaniso, guta upfumi munyika runofarira pamusoro yakakura kuvandudzika munzvimbo (kudiridza, abudise uye mamwe reclamation mabasa) uye mumvura, chicherwa pfuma uye nezvimwe zviwanikwa vachanzi nokuda voga. Anoenderera kuvandudza mamiriro mugove, iri vaiva zvavakanga vachida kuita, akanyorwa sechikamu chinhu nokuda zvavakaudzwa rakatangwa. Capex mu rendi Os chakaita kuti ave kwemari apo contractual risi kubhadhara vari kunzi enzvimbo roja. The chinhu, izvo anazvo vaviri kana kupfuura Masangano panguva imwe chete, zvinoratidzwa maererano nemigove.

chinokosha

All kwema bhizimisi vane ukama munyika misha, risiti kana dzinoshandiswa Os vanofanira nokukurumidza akanyorwa chizvidavirire nyaya. Pakazosvika chaizvo chokwadi pamusoro kuvhiyiwa ndiye chikuru chiito (kunyora kure wakaiswa yesangano, chionekeso kana papepa kuvarega). Maererano kwema izvi chichaitwa rokuzvidavirira Os.

Features pavanoteka bepa

Achipa nyora-offs ose pazvinhu yesangano rinoitwa achiita zvaidiwa indasitiri mitemo. Mitemo akasiyawo ari pamusoro-dzataurwa mirayiridzo. Chirevo Bazi rezveMari uyewo akabvuma vabatane chimiro nyora-offs ose wakaiswa zvinhu. Zvinofanira kuzadzwa ne zvakakodzera mitemo. Zvikurukuru, nzwisa kuita zvokunyora kubva pazvinhu yesangano rine minda kupinda zvose zvakafanira mashoko. Mushure achizadza kubuda pepa anofanira chasainwa mukuru vakuru. Act pamusoro Kudzimwa kwechikwereti wakaiswa angapedzisira achengetwe zvemagetsi kana bepa fomu.

Inventory nhamba

Ari basa nechimwe chinhu Os, pasinei rinoshandiswa (mubasa), conserved kana akatumira chengetedza. Izvi kuitira kutonga kuchengeteka uye sangano rokuzvidavirira chepfuma. Inventory nhamba basa iri kubvunzwa dhipatimendi nenguva kuitwa chinhu kusvikira ndizvidavirire. Kana chinhu ane wandei zvidimbu navo hunoshatisa upenyu siyana uye zvakanyorwa sezvo muzvitsaure, chikamu chimwe nechimwe ichapiwa Inventory wako. nhamba. Chinhu anogona kuva zvakawanda zvinhu wakaiswa zvachose nguva kushanda. Muchiitiko chino, zviri basa nhamba. The basa nhamba Makaichengeterwa ne chinhu panguva yaro yokugara nguva dzose vachida. Inventory nhamba basa Os anogona ngarirege kuzodzosera kupinda kwemakore mashanu kubvira gore rakatevera uye ipapo, kana chiito akabvumirwa nokuda kukanzura.

Kuraswa midziyo: tsanangudzo pfupi

Kugadzirisa kufamba yesangano akazarura rinokosha nhoroondo nyora-offs kubva pazvinhu yesangano kuna MF. 01. The mitemo anodzika zviitiko apo kungava chinhu water drainage yacho uchishandisa hurongwa. Zvikonzero Kudzimwa kwechikwereti akadarika twa ndeinotevera:

1. Wear.
2. Kuzozvidzorerwa.
3. Sale.
4. Full kana kukwana liquidation.
5. Accident, njodzi kana mumwe mamiriro ezvinhu okukurumidzira kuti aita haizopereri kushanda zvisingaiti kana dzisingashandi kupora.

Specificity

Huwandu nyora-offs kubva pazvinhu zvavo zvinoitirwawo sero vari pakutanga akayera maererano chibvumirano, maererano bepa, akambochera nenzira mitemo nemirayiro. Kana mari yacho uchishandisa hurongwa pakati emakambani mumwechete mhando muridzi residual ukoshi (yokutsiva arasikirwe zvishoma depreciation) uye Kupfuudzwa mari nemijenya muridzi chokuita asiri uchishandisa mari. Nyora-kubva pazvinhu yesangano kubva kumasangano enyika pamwe mari akaita hurumende ichiisa mari kuti mutengo inowedzera chokuita nyaya uye kupatsanura pakati okunze. Mari uye fuma iri kwetsvina vanonzi vasiri anodawo kana uchishanda munguva nhau vari kunoshanda iyo. Mari deducted kubva pachiyero pepa.

nekurangarira kuti mudyandigere

Pane dzakananga hurongwa nyora-kubva pazvinhu zvinhu. Kuraswa kushanda semubairo exchange, sale, achiita mitemo mari, uye mune zvimwe zviitiko chairayirwa mutemo maererano kondirakiti. Kana ichi kwaswedera debiting munhu akadarika twa (Handover). Uyezve, akazadzwa waybill (aifarirwa Bazi Finance waro mharidzo). Debiting mari kubva huru zvekupfakira TTN-1 vakatakurwa zvazvingava, kana Os inodedera uchishandisa zvifambiso. On inoraswa anogona kuitwa pamusoro waybill uye Posting pazororo upfumi muchimiro TN-2. Rinotaurawo mvumo chisarudzo Bazi Finance uye, maererano nemirau, achiperekedzwa rugwaro pamusoro kukanzura, kana iwe kufambisa Os harishandiswi chokufambisa (somuenzaniso, siya anogona kuitwa neposvo).

Murayiro nyora-kubva pazvinhu midziyo

Dzinoshandiswa Os iri pakutanga kuzivikanwa akakodzera zvinyorwa. On hwaro ichi, pakutsvaga residual ukoshi zvinhu. Kunyanya, mapepa ari nyora-kubva pazvinhu yesangano sezvinotevera:

The debit cq. 01, subsch. "The dzinoshandiswa Os" uye mbiri pamusoro MF. 01 akaita kubviswa yokutsiva (original) mutengo.

The debit cq. 02 "OC Amortization" uye mbiri pamusoro MF. 01, subsch. "The dzinoshandiswa uchishandisa hurongwa" unoratidza chitsama pamusaka depreciation.

residual ukoshi

Zvinonzi kuzivikanwa, zvichienderana chikonzero-mutsetse tichishandisa zvakasiyana-siyana mwero kamwechete. Kunyanya, zvinotevera zvinyorwa dzinoitwa:

1. Muna debit pamwe. 91 - musi Os, akadzora somugumisiro vachipinda mitemo mari somupiro, kuchinjanisa, sero. Mubayiro kudzimwa pakati vazvidavirire zvivako dzinogarwa nevamwe pfuma, kurasikirwa iyo huwandu wakanyorwa pakupera kwegore iri kure-nepakati jira nhoroondo haana kuiswawo pakati uchishandisa mari. ukoshi hwavo wakanyorwa pamusoro debit cq. 83 "Zvimwe mari" iri tsamba mbiri cq. 01.
2. The Debit cq. 94 - musi Os wakasuduruka nokuda kwezvokudya, yakanga dzakaonekwa panguva uwandu kana nedzimwe nzira.
3. The Debit cq. 92 "Non-uchishandisa mari uye mari" - pamwe mari, kunze akatamisira zvinhu sangano muridzi, kana akanga asaina chinhu kuti kukanzura kana kuti inoraswa mvumo muviri. Saizvozvowo mutsetse inoratidza uchishandisa cost, pamudyandigere nokuda liquidation yacho tsaona, kurasikirwa nokuda dzinongoitika dzoga uye dzimwe njodzi.
4. The Debit cq. 83 "Zvimwe mari" - pamwe wemupiro anodawo masangano ari muridzi maererano Mutongo muridzi kana ake anokwana zviyero mvumo, uyewo zvinhu zviri hurumende pfuma pakati State Unitary Enterprise akanga asarudza muridzi kana muviri mvumo naye.
5. The Debit cq. 79 "Intra-kupishinura akavhiyiwa" - nokubata yakazvimirira (yoga) Mapoka vachida.

Zvemakore nyora-kubva pazvinhu angapedzisira kuitwa pasina kushandisa subsch. "The dzinoshandiswa Os" cq. 01. Munguva iyi, akazviunganidzira depreciation zvingaoneka zvakananga pamusoro debit cq. 02 mu kunyorerana chikwereti cq. 01.

vachinyorerana

Mari chokuita dzinoshandiswa uchishandisa ezvinhu somugumisiro vachipinda mitemo mari somupiro, kuchinjanisa, sale, akanyorwa kure muna MF debit. 91, nokuda kubviswa panguva netsaona, njodzi dzinongoitika dzoga, zvashata ezvinhu, mupiro - iri MF debit. 92 mu tsamba Nhoroondo:

1. 26 "Total mari kwoupfumi", 23 "Auxiliary kugadzirwa" - kutakura uye kugadzirwa mari dismantling.
2. 44 "Realizable mari" - iri uwandu mari chokuita chiputiriso, zvokufambisa of vakatengesa pfuma, kuripwa Marketing uye nhume mabasa, mari, mabasa nezvimwewo zvinhu.
3. 51 "P / s" - kukura mari kubhadhara kuti chokuita kuti inoraswa.
4. 68 "kubhadhara mari nemitero" - hwemashoko VAT nezvimwe mhosva.

Anowana pamusoro kwetsvina

Vari debited kubva chikwereti cq. 91 "Operating mari uye mari" iri debit nenhoroondo dzakadai:

1. 10 "Zvinhu" - iri mari mbishi zvinhu mitengo pamusoro akaronga kushandiswa, yaunganidzwa disassembling zvinhu munguva pamudyandigere wavo.
2. 76 "kubhadhara kuti chikwereti uye ngava," 62 "Operations vane vatengi uye vatengi", 51 "Current Account" - Verenga uchishandisa ezvinhu vakatengesa zvinhu realizable mitengo kusanganisira VAT.
3. 58 "Cash zvinhu" - mari uchishandisa hurongwa, iyo akanyorwa mitemo mari mamwe masangano.

Kunobva disposals zvinoratidzwa chizvidavirire debit (chikwereti) cq. 91 "Operating yokufambisa uye zveminda", cq. 92 "Non-anodawo mari uye mari" iri tsamba mbiri kana debit cq. 99 "Kurasikirwa uye zvakaoma" kuti nhau nguva yavari vakanzi.

tsva Os

Murayiro nyora-kubva pazvinhu yesangano, vakanga vasina kushandiswa kugadzira kwacho uye havasi pasi unozotevera kushanda kuti chinangwa chahwo (kunze kutapurirana mano, zvivako uye zvivako), residual ukoshi nerimwe chairema risina anopfuura 10 000 vakaisvoipa tsika dziri pamutemo masangano papepa omurume kwemiviri voruzhinji Kutarisirwa nemamwe masangano ehurumende, kuti runoenzanirana Regulation. Chakazobvumwa nemijenya neDare Vashumiri. Nyora-kubva pazvinhu yesangano semhosva "tsva" chinoitwa vachimuenzanisa 1st romwedzi maererano nechisarudzo yokupira masangano uye Kufambisa pamwe ehurumende zviremera nemamwe masangano ehurumende.

Zvokungwarira

Waste uye chinyorwa zvinokosha, asiri ferrous uye ferrous nesimbi, zvichiguma kubva mudyandigere kubva pazvinhu zvinhu kuva muchikwata che "tsva", inofanira kutumirwa pamutemo masangano ari chigadzirwa maererano nemitemo anosimbisa mutemo. Kutumira mbishi zvinhu rinoitwa nemasangano vane madiro. mapepa (rezinesi) kuita mabasa ari kugadzirira dongo uye chinyorwa vasiri ferrous uye ferrous simbi.

pamwezve

Kuti uone kubudirira uye feasibility kwohumwe anoita wakaiswa yesangano, uyewo kunyoresa kuMudzidzisi zvinyorwa kunyora kure izvi zvinhu zvavakanga vachida kuita kuti utariri inogona kusimbiswa zvachose basa. In ayo mamiriro ndiyo gona vakuru. Pakati pavo dzikava pamusoro uye mukuru akaundendi, uyewo vashandi vari kukonzera ndichengetedze chirimwa uye michina. Kuwedzera komisheni kungasanganisira vamiririri mvumo minamato uye inspections.

The kugona of Commission

Basa muviri ichi zvinosanganisira:

1. Inspection zvinhu izvo zvakanyorwa kure kushandisa rakakodzera zvekushandisa mapepa, mashoko ndizvidavirire. Panguva nzira iyi, izvozvo anogadza unsuitability ari Os kuti apore uye kwaizotevera oparesheni.
2. Kuziva zvikonzero dzinoshandiswa Os. Zvinogona zvakare pamusoro apa, nenyonganiso yacho sezvakarayirwa anoita nyaya (kusvika inozoshandisirwa kushandiswa, mumamiriro ezvinhu asina kugutsa nokurondedzerwa nezvimwewo), pakutsanangura nyore (non-kushandiswa nokuda maindasitiri zvinangwa).
3. Pokugadzwa avo anokonzera chitarisiko kudiwa mangwanani Kudzimwa yacho uchishandisa hurongwa zvinhu, zvichiita mazano pamusoro kushandiswa zvakakodzera marangirwo inopiwa nokuti mitemo sectoral.
4. Kuonekwa pangava anoita munhu zvinhu, zvinhu, nhengo, zvinoumba ushamwari chinhu, kuongorora kwavo kufungisisa fungidzira mitengo kushandisa.
5. Implementation rokudzora zviyero panguva kushaya ari uchishandisa hurongwa nyora-anokosha nesimbi, non-ferrous simbi pamwe kutsunga kurema uye uwandu.
6. Achishandisa kukwira kuMudzidzisi kuchengetedzeka. Hazvina kunyanya, anoita kunyora kubva Os.

The pamigumisiro yemabasa Commission wacho

Kuongorora feasibility pakati Kudzimwa of mvumo kambani utariri muviri anofanira kugamuchira chikumbiro tsamba. Kwaari kunofanira kubatana mazita tsva Os. The Commission Anoongororawo mamiriro zvinhu pamusoro nzvimbo yavo. Izvi zvakatibatsira nezvayo Mutongo mvumo muviri kuMudzidzisi chiito pamusoro f. Os-4, nokuti imotokari - Os-4a kana f. OC-4 (kunze chokufambisa) - nemapoka zvinhu. Pepa rinoratidza umboo kuti munguva chinhu. Kunyanya, anoratidza gore okuvaka kana gadzira, musi Os kuti ndizvidavirire nguva yose nokutumwa, rinokosha upenyu kushandiswa, kwokutanga cost, uwandu pamusaka depreciation, akamutevera pakugadzira. Uyezve, muna chiito yaiva hunokonzera kudzimwa kusakwanisika kwechikumbiro kupora pfungwa, tsananguro STRUCTURAL okunze, nemigove, nhengo, zvinoriumba. Paper aifarirwa musoro vachida. Dismantling uye kuparadzwa rezinesi iri Os kunyora-kure mabasa havabvumirwi.