Cov khoom muaj nqis ruaj khov yog ib qho tseem ceeb tshaj plaws ntawm kev tsim khoom. Lawv yog cov txheej txheem ntawm qhov tseem ceeb uas muaj cov khoom siv thiab cov khoom siv qhia thiab siv los ua kev ua haujlwm ntev lossis ntau zaus. Nyob rau tib lub sijhawm, lawv daim ntawv ntuj tsis hloov, thiab tus nqi raug xa mus rau cov khoom tsim thiab kev pabcuam. Kev faib tawm ntawm cov cuab tam ruaj yog ua raws li ob peb yam. Yog li ntawd, lawv cov muaj pes tsawg leeg yog ntau haiv neeg.
Qhia tawm lub tswvyim
Lub tswv yim ntawm cov cuab tam ruaj yog ib qho tseem ceeb tshaj plaws hauv kev suav nyiaj. Pawg no suav nrog cov khoom uas ua tau raws li cov yam ntxwv hauv qab no:
- Siv cov txheej txheem tsim khoom, muab kev pabcuam, ua haujlwm, nrog rau kev xav tau ntsig txog kev tswj hwm kev lag luam.
- Kev pab lub neej yam tsawg ib xyoos.
- Lub tuam txhab tsis muaj kev npaj yuav rov muag cov cuab yeej.
- Lub peev xwm ntawm cov khoom lag luam coj nyiaj tau los rau kev lag luam yav tom ntej.
- Tus nqi siab dua tus nqi. Txij li xyoo 2006, cov khoom muaj nqis tshaj 40,000 rubles ib chav tsev tau suav nrog.
Lub tswv yim thiab kev faib tawm ntawm cov cuab tam ruaj khov, nrog rau lawv cov yam ntxwv tau teev tseg hauv Cov Cai Tswj Nyiaj Txiag tau pom zoo los ntawm RF Ministry of Finance. Nws yog hu ua "Kev Sau Npe rau cov khoom muaj nqis ruaj khov" thiab txhais los ntawm cov ntawv luv nrog tus lej - PBU 6/01.
Qhov tag nrho ntawm tag nrho cov khoom muaj nqis ruaj khov ntawm daim ntawv tshuav nyiaj li cas ntawm kev lag luam tsim nws cov kev tsim khoom thiab kev tsim khoom thiab txiav txim siab nws lub peev xwm ntau lawm.
Kev txav ntawm cov khoom
Cov khoom muaj nqis ruaj khov muaj lub neej ua haujlwm ntev, thaum lub sijhawm lawv ua haujlwm tas li. Lawv lub neej voj voog pib nrog kev tuaj txog ntawm lub tuam txhab. Tom qab ntawd, thaum lub sijhawm ua haujlwm, lawv maj mam hnav, kho, thiab txav mus rau hauv lub koom haum. Raws li qhov tshwm sim, cov cuab yeej ruaj khov raug rho tawm ntawm lub lag luam vim kev poob qis lossis tsis muaj kev ua tiav rau kev siv ntxiv.
Kev nce hauv kev ua tau zoo ntawm lawv cov kev siv yog ua tiav los ntawm kev nce lub sijhawm thiab ua haujlwm ua haujlwm, txo qis sijhawm, nce kev tsim khoom thiab tso tawm.
Nyob ntawm cov khoom hauv txheej txheem tsim khoom
Muaj kev faib tawm ntawm cov khoom muaj nqis ruaj khov raws li lawv qhov kev koom tes hauv cov txheej txheem tsim khoom. Raws li qhov no, ob hom khoom piav qhia txawv:
- production;
- non-production.
thawj hom ua haujlwm hauv cov khoom siv ntau lawm. Cov khoom zoo li no pheej koom nrog hauv cov txheej txheem tsim khoom. Lawv hnav tawm maj mam. Lawv cov nqi yog pauv mus rau cov khoom tsim. Qhov no tshwm sim hauv batchsiv.
Hom thib ob tsis koom nrog cov txheej txheem tsim khoom. Tus nqi ntawm cov khoom muaj nqis ruaj khov tsis muaj txiaj ntsig ploj hauv kev noj. Cov no suav nrog cov tsev uas npaj rau vaj tse lossis muaj lub hom phiaj kev coj noj coj ua thiab hauv zej zog thiab tau teev nyob rau hauv daim ntawv sib npaug ntawm lub koom haum. Lawv tsis muaj kev cuam tshuam ncaj qha rau qhov ntim ntawm kev tsim khoom, tab sis cuam tshuam ncaj qha rau cov txiaj ntsig ntawm kev ua haujlwm. Lawv cuam tshuam nrog kev txhim kho kev noj qab haus huv ntawm cov neeg ua haujlwm thiab txhim kho lawv txoj kev ua neej nyob. Yog li ntawd, qhov no yuav ua rau muaj txiaj ntsig zoo rau kev ua haujlwm ntawm lub koom haum.
Role
Lub ntsiab lus thiab kev faib tawm ntawm cov cuab tam ruaj khov txiav txim siab lawv lub luag haujlwm hauv kev ua haujlwm. Lawv characterize lub peev xwm ntawm lub enterprise rau zus tau tej cov khoom. Lawv kuj qhia txog qib thiab nplai ntawm cov cuab yeej siv zog ntawm kev ua haujlwm. Qhov nce ntawm cov khoom muaj nqis ruaj khov yuav ua rau cov ntsuas no nce ntxiv. Lawv kev rov ua dua tshiab thiab kev txhim kho yog qhov tseem ceeb tshaj plaws rau kev tsim cov khoom lag luam zoo nrog kev txo cov nqi zog, kev ua haujlwm nce ntxiv thiab txo tus nqi ntawm kev tsim khoom.
Cov lag luam ua cov ntaub ntawv txheeb xyuas tsis tu ncua, qhia txog qhov muaj thiab txav ntawm cov khoom, lawv qhov kev txheeb xyuas dua. Cov qauv kev tshawb fawb tau ua tiav.
Kev faib tawm ntawm cov khoom muaj nqis ruaj khov tshwm sim raws li lawv hom thiab lub hom phiaj. Rau qhov no, ib qho kev qhia tshwj xeeb tau tsim. Nws yog hu ua All-Lavxias Classifier of Fixed Assets (OKOF). Nws nkagrau hauv Unified System of Classification and Coding of Technical, Economic and Social Information (ESKK).
Thaum tsim nws, thoob ntiaj teb thiab Lavxias cov ntaub ntawv tswj hwm, cov qauv thiab cov cai ntawm kev suav nyiaj thiab kev tshaj tawm tau raug coj mus rau hauv tus account.
Kev faib cov khoom muaj nqis ruaj khov yog ua tiav ntawm txhua lub tuam txhab thiab cov chaw haujlwm raws li OKOF. Phau ntawv no muaj cov ntaub ntawv los pab koj daws cov teeb meem tseem ceeb. Cov muaj pes tsawg leeg thiab kev faib tawm ntawm cov khoom muaj nqis ruaj khov, lawv cov mob, kev siv peev nyiaj, kev siv peev-kev ua haujlwm, kev tsim peev txheej, cov qauv pom zoo rau kev kho dua tshiab tsuas yog qee qhov ntsuas tau txheeb xyuas siv OKOF.
khoom siv
Cov cuab tam ruaj khov tau muab faib ua ob hom: tangible thiab intangible. Nws nyob ntawm lawv lub hom phiaj thiab kev siv hauv cov haujlwm ntawm lub koom haum.
Yog li, kev faib tawm ntawm cov cuab tam ruaj yog hais txog cov khoom hauv qab no rau cov khoom siv:
1) Cov tsev tsis nyob hauv tsev. Cov no yog cov khoom uas nws lub hom phiaj yog los tsim tej yam kev mob rau kev ua hauj lwm, cia cov khoom muaj nqis. Qhov no suav nrog cov tsev ntawm kev coj noj coj ua tseem ceeb. Piv txwv li, lub tsev ntawm factories, warehouses, pumping stations, laboratories.
2) Cov tsev nyob. Nws yog ib qho tseem ceeb kom nkag siab tias pab pawg no suav nrog cov khoom tsim tshwj xeeb rau qhov tsis nyob ib ntus.
3) Tsev. Kev faib tawm ntawm cov cuab tam ruaj khov ntawm ib lub lag luam suav nrog engineering thiab kev tsim kho vaj tse uas ua kom muaj kev ua tiav ntawm cov txheej txheem tsim khoom rau pab pawg no. Hauv qhov no, lawv tau nkag siab tias yog cov qauv sib cais,suav nrog cov khoom siv uas yog ib qho nrog nws. Piv txwv li: txuas hniav, qhov dej roj, cov kav dej loj.
4) Machinery thiab khoom siv. Cov pab pawg no suav nrog cov cuab yeej tsim los hloov cov ntaub ntawv, lub zog, cov khoom siv. Kev faib tawm ntawm cov cuab tam ruaj khov ntawm ib lub tuam txhab faib cov khoom no rau hauv pawg:
- Lub tshuab hluav taws xob thiab khoom siv. Qhov no suav nrog cov khoom uas tsim lossis hloov lub zog.
- ua haujlwm tshuab thiab khoom siv. Qhov no suav nrog txhua yam khoom siv txheej txheem.
- khoom siv xov xwm - khoos phis tawj thev naus laus zis, xov xwm khaws ntaub ntawv, khoom siv hauv chaw ua haujlwm, khoom siv sib txuas lus.
5) Lub tsheb tsim los txav cov khoom thiab cov neeg: wagons, locomotives, ships, icebreakers, buses, trailers, aircraft.
6) Kev tsim khoom thiab khoom muag hauv tsev. Thawj hom muaj xws li cov thawv ntim khoom siv rau khaws cov kua, ntim rau cov khoom siv ntau, nrog rau cov rooj tog tsim los pab txhawb kev tsim khoom. Hom thib ob suav nrog cov khoom uas tsis siv hauv cov txheej txheem tsim khoom. Piv txwv li, cov khoom tua hluav taws, saib.
7) Tsim khoom, yug me nyuam, ua haujlwm nyuj. Qhov no suav nrog cov tsiaj uas tau siv ntau zaus lossis tas li kom tau txais cov khoom lag luam. Piv txwv li, nyuj, ntxhuav, yaj. Cov pab pawg no kuj suav nrog kev yug tsiaj. Qhov no tsis suav nrog cov menyuam yaus thiab tua tsiaj.
8) Perennial plantations. Pawg no suav nrog ntau qhov chaw ntsuab. Piv txwv li, chaw ua si ntoo, zaub,tsim alleys.
Yam khoom tsis muaj nqis
Kev faib cov khoom muaj nqis ruaj khov rau cov khoom tsis muaj nqis suav nrog cov cuab yeej txawj ntse, khoos phis tawj software, cov cuab yeej siv thev naus laus zis siab, cov ntaub ntawv khaws cia, cov nuj nqis rau kev tshawb nrhiav pob zeb. Qhov ntawd yog, cov khoom uas tsis muaj daim ntawv lub cev poob rau hauv pawg no.
Exceptions
Kev faib tawm thiab cov qauv ntawm cov cuab yeej ruaj khov tsis suav nrog cov hauv qab no:
- Txhua yam khoom tsawg dua ib xyoos.
- Cov khoom muaj nqis tsawg dua 40,000 rubles ib yam khoom. Nyob rau ntawm no, nws yog tsim nyog ua ib tug reservation. Cov tshuab ua liaj ua teb, cov cuab yeej siv hluav taws xob, tsim khoom thiab ua haujlwm tsiaj txhu yog cov cuab yeej ruaj khov, txawm tias lawv cov nqi tsawg dua li qhov tau teev tseg.
- Cov qauv ib ntus, khoom siv, khoom siv. Tus nqi ntawm lawv cov kev tsim kho yog suav nrog cov nqi nyiaj siv ua haujlwm thiab suav nrog tus nqi ntawm kev tsim kho thiab kev teeb tsa.
- Cov khoom siv thiab cov khoom siv uas tau teev tseg raws li cov khoom tiav hauv warehouses, hauv kev thauj mus los lossis xa mus rau kev teeb tsa.
Yam khoom los ntawm lub luag haujlwm hauv kev ua lag luam
Kev faib tawm ntawm cov khoom lag luam ruaj khov sib txawv ntawm lawv ob feem, nyob ntawm lawv lub luag haujlwm hauv kev lag luam kev lag luam. Yog li, cov tshuab ua haujlwm thiab cov khoom siv, cov chaw ua haujlwm, ntsuas ntsuas thiab cov khoom siv ncaj qha rau hauv cov txheej txheem tsim khoom. Lawv tsim ib feem active. Cov tsev thiab cov khoom muag muaj kev cuam tshuam ncaj qha rau kev tsim khoom. Lawv yogpassive part.
Qhov kev faib tawm ntawm qhov kev ua haujlwm qhia tau hais tias qib ntawm kev ua tau zoo, muaj peev xwm ntau lawm, kev ua lag luam muaj peev xwm. Qhov sib faib ntawm txhua feem tuaj yeem txawv ntawm cov qauv ntawm cov cuab tam ruaj khov.
qauv tsim
Qhov sib faib ntawm txhua pab pawg ntawm cov khoom hauv lawv cov nqi tag nrho yog tus yam ntxwv ntawm cov qauv tsim khoom. Tus nqi ntawm cov khoom tsim tawm ib 1 ruble ntawm cov cuab yeej ruaj khov yog nyob ntawm seb ntau npaum li cas cov khoom siv tau yeej dhau ntawm qhov tsis muaj zog.
Daim duab no yog siab tshaj plaws hauv kev lag luam nrog cov cuab yeej zoo. Cov qauv tsim khoom ntawm cov cuab yeej ruaj khov tsis zoo ib yam txawm tias ntawm cov tuam txhab lag luam hauv tib lub lag luam.
Hauv kev tsim kho tshuab, qhov ua haujlwm, raws li txoj cai, tsawg dua 50%. Lub passive feem predominates nyob rau hauv lub tshwj xeeb gravity. Piv txwv li, tsev.
Nyob hauv kev lag luam roj, ntawm qhov tsis sib xws, qhov active feem yeej. Feem ntau ntawm cov txheej txheem tsim khoom hauv kev lag luam no tshwm sim hauv thaj chaw qhib. Cov txheej txheem kev tsim khoom tseem ceeb yuav siv qhov chaw nrog kev pab ntawm qhov dej thiab cov kav dej. Ntawd yog, qhov sib faib ntawm cov khoom muaj nqis ruaj khov tau yeej dhau qhov passive.
Cov khoom kuj yog tus yam ntxwv ntawm lub hnub nyoog qauv. Raws li nws, cov cuab yeej ruaj khov raug faib los ntawm pawg hnub nyoog ntawm lub sijhawm tsib xyoos. Lub luag haujlwm tseem ceeb yog tiv thaiv kev laus ntawm cov khoom siv ntau dhau.
Tim khoom los ntawm qib kev siv
Kev faib tawm thiab cov qauv ntawm cov cuab yeej ruaj khov raws li qhov noqhov taw qhia, raws li qib kev siv, yog raws li hauv qab no:
- Cov khoom hauv kev ua haujlwm. Qhov no suav nrog tag nrho cov khoom muaj nqis ruaj khov ntawm daim ntawv tshuav nyiaj li cas ntawm lub tuam txhab.
- Cov khoom hauv khaws cia - cov khoom muaj nqis ruaj khov ib ntus decommissioned.
- Cov khoom nyob rau hauv kev tsim kho, ib nrab liquidation.
- khoom ntawm kev txuag.
Nyob ntawm cov khoom los ntawm tswv cuab
Los ntawm kev ua tswv, cov cuab yeej ruaj khov raug faib raws li hauv qab no:
- enterprise-owned;
- nyob rau hauv kev tswj hwm kev lag luam thiab kev tswj hwm kev lag luam;
- xauj yam tsis tau txhiv.
