Siv tus tsim tawm nqe Performance index rau qhov revaluation ntawm cov tsau cov cuab tam

Accrual ntawm kev luv nqi ntawm tsau cov cuab tam yog tam sim no heev nrov npe nyob rau hauv ntau yam forums, koom yog economists, financiers, ua lag ua luam cov tswj. Paj ntawm ntau cov tub txawg nyob rau hauv lub hais tias sib cav tswv yim txawj piav los ntawm txoj kev tiam sis retooling ntawm cov chaw ntau lawm thiab lub realization ntawm shareholders ntawm cov koom haum yuav tau siv advanced cov khoom, kev coj tus kheej nyob rau hauv lub siab tsis tau tsuas yog lub sij hawm ntawm nws cov ntaub ntawv uas coj, tab sis kuj cov kev ceev ntawm tus cuj pwm obsolescence. Qhov no sib tham qhia cov tshiab kev luv nqi ntawm txoj cai vim tsis tau tsuas yog rau cov kev re-khoom ntawm ntau lawm kab, tab sis kuj nrog yam ntawm cov niaj hnub khwv nyiaj txiag, raws li cov nqi mechanisms, nyiaj txiag thiab peev hom kev kawm, taxation thiab lwm yam tseem ceeb sib nrauj ntawm nyiaj txiag cov kev ua ub ntawm qhauj.

Creation ntawm ib tug zoo mechanism rau lub resumption ntawm ntau lawm cov khoom tsis yog ua tau, yog hais tias tsis coj mus rau hauv tus account lub kev loj hlob ntawm manufacturers ntawm lwm yam kev cov khoom nqe Performance index. Qhov nce nyob rau hauv tus nqi ntawm khoom siv vim ob peb yog vim li cas, cov uas peb yuav hais raws li ib tug mus tas priskhodyaschie dab los txo tus nqi ntawm lub teb chaws txiaj, thiab tsis txuam nrog nce nqi nce nqi ntawm cov khoom vim siab tau ntawm nws zoo, durability thiab hloov mus rau ib tug tshiab tiam ntawm technology. Qhov no, obviously, yog ib qho chaw khuam siab rau prizvodstva ntawm turnover, raws li cov nqi ntawm cov tshiab cov khoom ua ntau dua qhov sum ntawm Amortization xam tshaj qhov tseem ceeb lub neej ntawm qhov chaw ruaj cuab tam yuav tsum tau sau ib daim ntawv tawm. Raws sij hawm daim ntawv rov ntxiv ntawm tsau cuab tam ntawm lub koom haum yuav tsum pom tau hais nyob rau hauv ntau txoj kev.

Feem ntau yog pom tias yuav nyiam nyiaj txiag tsev los ntawm sab nraum nyob rau hauv daim ntawv ntawm cov nyiaj txais, kev nqis peev, thiab qhov teeb meem ntawm shares. Txawm li cas los, qhov no txoj kev tsis siab muab tshuaj rau qhov teeb meem ntawm replenishment ntawm cov nyiaj txiag pab, tab sis, theej, yuav kom daws tau qhov teeb meem no nyob rau hauv lub neej yav tom ntej thaum lub sij hawm los kom tau raws li cov luag num rau cov chaw los yog ua lag luam. Nws no kuj pab tau kom koj nco ntsoov thiab yog vim li cas hais tias tshwm sim los ntawm tsis txaus siab rau lwm qhov chaw ntawm cov nyiaj - tus tsim tawm nqe Performance index. Nyob rau hauv cov tej yam kev mob, txoj kev xyaum ntawm qiv los yog kev nqis peev uas tsim nyog rau lub periodic daim ntawv rov ntxiv ntawm fleet cov cuab tam yuav ua mob thiab adversely cuam tshuam lub efficiency ntawm lub koom haum kev ua si.

Nyob rau hauv cov tej yam kev mob, cov lag luam hu them sai sai mus rau lub peev feem tivthaiv ntawm kev muag khoom nyiaj, uas tas kev luv nqi. Nyob rau hauv kev qhov tseeb hais tias tus nqi volume kev loj hlob muaj peev xwm txo tau qhov yuav tsum tau rau kev koom tes ntawm peb-tog cov nyiaj nyob rau hauv upgrading ntawm ntau lawm cov khoom. Accrued kev luv nqi ntawm tus nqi mus txog rau lub tuam txhab account raws li ib feem ntawm tus nqi rau cov muag khoom. Nqe spikes yuav adversely muaj feem xyuam rau qhov muag ntawm cov khoom, yog li no txoj kev assumes uas lub forecast txog lub tseem realization ntawm cov khoom. Cov kev cai lij choj hauv paus rau qhov kev siv ntawm no ntsuas yog lub "Qhia rau accounting ntawm tsau cuab tam", yog ib qho appendix rau qhov kev txiav txim ntawm lub RF Ministry ntawm nyiaj txiag №91n los ntawm 13. 10. 2003 (lub Cai). Piv txwv li, cov pawg lus 41 ntawm daim ntawv lub sij lub revaluation ntawm tsau cuab tam li ib txoj kev soj lawv ua lag luam thiab cov phau ntawv muaj nqis.

Revaluation tso cai rau koj mus rau reconcile nrog kev muaj tiag, thiab kev luv nqi. Miv nyuas siv zug revaluation lom zem ntau los ntawm tus thawj validity ntawm lub khoom vaj khoom tsev. Part ntaub ntawv - cov nqi ntawm startup, accrual ntawm kev luv nqi - yog muaj nyob rau hauv lub accounting cov ntaub ntawv muaj xws li. Txawm li cas los, tam sim no (hloov) tus nqi yuav tsum tau tsuas yog cov kws muaj txuj. Peer saib xyuas yog feem ntau confronted nrog teeb meem vim ib tug xov tooj ntawm lwm yam - tus nqi ntawm cov kev pab no thiab lub shortage ntawm cov kev appraisers uas paub txhij txhua nyob rau hauv no hom ntawm cov khoom. Nyob rau lwm cov tes, nws yog tam sim no tsis yooj yim mus nrhiav tau statistical lus ceeb toom uas muaj nqi hloov mus hloov los khoom manufacturers. Cov ntaub ntawv no pub rau nws tus kheej xam tus tsim tawm nqe Performance index thiab tsim nyob rau nws cov hauv paus rau tus txheej txheem ntawm qhov kev xeem, kev siv cov uas yog nyob rau hauv lub tawm kev ntawm lub koom haum muaj kev txhawj xeeb.

Methodological hauv paus ntawm txoj kev loj hlob muaj peev xwm yuav lub hauv paus ntsiab lus ntawm analogy. Tus nqi index ntawm manufacturers ua rau nws tau los mus laij lub sij nqi ntawm cov thawj nqi ntawm cov kwv niaj kev ntsuam xyuas dua. Nyob rau hauv cov ntaub ntawv no, lub revaluation objectivity yuav ho ua rau kom qhov kev npaj ntawm qhib qhov chaw index qhov tseem ceeb uas muab los ntawm qhov kev lag luam kws muaj txuj chaw zov me nyuam. Tsis tas li ntawd, nws yuav tsum tau txiav txim rau qhov nyiaj ntawm kev luv nqi uas yuav tau accrued rau lub sij hawm los ntawm lub hnub ntawm commissioning ntawm cov khoom revalued rau lub hauv paus ntawm tus tshiab tus nqi ntawm cov kev ua lag luam tus nqi ntawm cov khoom. Nws yog ib qho tseem ceeb uas nyob rau hauv tag nrho cov ntawm cov suav tseem tu ncua - qhov kev pab lub neej, uas twb ntsia ntawm lub commissioning ntawm cov khoom, thiab cov qauv ntawm cov kev luv nqi nqi muab rau nyob rau hauv lub accounting txoj cai ntawm lub tuam txhab rau qhov chaw ruaj cuab tam ntawm cov pab pawg neeg. Obviously, cov cim rau kev ua lag luam tus nqi ntawm cov thawj nqi thiab cov coj tus nqi ntawm kev luv nqi ntawm kev ntsuam xyuas muaj peev xwm txiav txim seb lub lag luam tus nqi ntawm ntau lawm cov khoom.