Cov khoom muaj nqis ruaj khov yog lub zog tseem ceeb ntawm kev lag luam

Cov khoom muaj nqis ruaj khov yog lub zog tseem ceeb ntawm kev lag luam
Cov khoom muaj nqis ruaj khov yog lub zog tseem ceeb ntawm kev lag luam

Video: Cov khoom muaj nqis ruaj khov yog lub zog tseem ceeb ntawm kev lag luam

Video: Cov khoom muaj nqis ruaj khov yog lub zog tseem ceeb ntawm kev lag luam
Video: Saib Mis paub Poj niam (hluas nkauj) tus yam ntxwv lub siab 2024, Hlis ntuj nqeg
Anonim

Yuav kom siv cov txheej txheem tsim khoom tsim tau zoo, txhua lub lag luam xav tau muaj cov khoom siv xws li kev ua haujlwm, khoom siv zog thiab, raws li ib qho ntawm cov khoom sib txawv, txhais tau tias kev ua haujlwm. Ob lub ntsiab lus kawg yog kev tsim khoom, nthuav tawm hauv cov ntsiab lus tiag. Kuj tseem muaj qhov ntsuas qhov ntsuas tag nrho ntawm cov khoom thiab kev ua haujlwm. Lawv cov lus qhia txog nyiaj txiag yog sawv cev los ntawm lub tswv yim xws li nyiaj txiag. Muaj kev faib cov ntsiab lus no rau hauv ob qhov tsis muaj:

  • los ntawm qib ntawm nws txoj kev koom tes ncaj qha hauv cov haujlwm ntawm lub tuam txhab rau kev tsim khoom lossis kev pabcuam;
  • los ntawm feem pua ntawm kev hloov pauv ntawm nws tus nqi rau tus nqi ntawm cov khoom tsim.
fixed cuab tam yog
fixed cuab tam yog

Kev tshuaj xyuas ntawm cov yam ntxwv no muab lub hauv paus rau kev faib txhua txoj haujlwm ntawm kev ua haujlwm rau hauv kev ua haujlwm thiab cov khoom muaj nqis ruaj khov. Qhov no yog lawv lub ntsiab kev faib tawm. Kuj tseem muaj ntau cov cim qhia uas cais txhua pab pawg sib cais.

Cov khoom muaj nqis ntawm kev lag luam yog cov cuab tam uas tau siv los ua cov khoom lag luam lossis muab kev pabcuam thiab muab tag nrho lawv cov nqi rau qhov kawg tshwm sim. Cov khoom thiab txhais tau tias muaj ntau yam khoom siv thiabraw cov ntaub ntawv, noob, fuels thiab lubricants, tshuaj, thiab lwm yam.

Cov khoom muaj nqis ruaj khov yog ib feem ntawm cov cuab tam uas ncaj qha rau hauv cov txheej txheem tsim khoom ntawm cov khoom thiab muab lawv tus nqi rau qhov tshwm sim hauv qhov chaw (nyob ntawm qhov depreciation). Lawv yog qhov tseem ceeb ua rau muaj kev loj hlob ntawm lub teb chaws kev lag luam thiab kev loj hlob ntawm cov khoom lag luam thoob ntiaj teb.

Los ntawm lub hom phiaj ua haujlwm, lawv txawv:

  • khoom muaj nqis tseem ceeb (OPF);
  • fixed non-productive assets (ONF).

Pab pawg kawg sawv cev rau cov khoom uas tsis ncaj qha rau hauv cov haujlwm tseem ceeb ntawm lub koom haum, tab sis muab kev pabcuam hauv tsev. Cov no suav nrog tsev kho mob, kindergartens, tsev kho mob, clubs, thiab lwm yam.

lub tuam txhab ua haujlwm peev yog
lub tuam txhab ua haujlwm peev yog

Cov khoom muaj nqis ruaj khov yog ib feem ntawm txoj kev ua haujlwm uas ua tau raws li ib qho ntawm cov hauv qab no:

  • kev koom tes ncaj qha hauv cov txheej txheem tsim khoom;
  • tsim kom raug rau qhov no;
  • siv rau lub hom phiaj ntawm kev khaws cia / txav tsis yog nyiaj xwb, tab sis kuj ncaj qha cov khoom ntawm kev ua haujlwm.

Cov khoom muaj nqis tseem ceeb sawv cev rau ib pawg ntawm cov khoom hauv qab no:

  • khoom rhiav tsev;
  • ntau yam qauv;
  • tshuab, khoom siv thiab tshuab;
  • kis tau tus mob (ntau cov kab hluav taws xob, cov kav dej roj, cov kav dej, thiab lwm yam);
  • thauj;
  • ua haujlwm (tsis ua haujlwmfattening) thiab cov tsiaj txhu muaj txiaj ntsig;
  • cuab yeej, uas suav nrog txhua yam, hluav taws xob, pneumatic thiab lwm yam cuab yeej;
  • ntau lawm thiab cov khoom lag luam nyiaj txiag;
  • -seedlings thiab ntoo, raws li tau cog lus ntev;
  • tag nrho cov nqi cuam tshuam nrog kev siv dej, kev tso dej thiab kev rov kho av (tus nqi peev).
ruaj tsis yog cov khoom muaj nqis
ruaj tsis yog cov khoom muaj nqis

Cov khoom muaj nqis ruaj khov yog lub hauv paus rau kev nce ntim ntawm cov khoom tsim los ntawm kev lag luam. Nyob rau tib lub sijhawm, lawv tuaj yeem txiav txim siab los ntawm qhov pom ntawm qhov ntsuas ntawm qhov cuam tshuam ntawm qhov kawg tshwm sim. Hauv qhov no, OPFs nquag thiab passive yog qhov txawv. Kev txiav txim los ntawm lub npe, ib tus tuaj yeem twv tau tias yav dhau los muaj kev cuam tshuam ncaj qha thiab zoo ntawm kev ua haujlwm (tshuab, khoom siv, lub zog sib txuas, thiab lwm yam). Tag nrho lwm cov nyiaj tau muab faib ua passive. Piv txwv yog cov tsev, cov tsev, thiab lwm yam.

Raws li cov tswv cuab, tus kheej thiab cov khoom vaj khoom tsev qiv yog qhov txawv. Hauv kev suav nyiaj, kev txheeb xyuas thiab kev tshuaj xyuas, kev faib cov cuab yeej ruaj khov rau hauv cov khoom muag thiab cov khoom tsis yog cov khoom muag yog siv. Cov tom kawg yog thaj av (av, dej, hav zoov) thiab peev peev. Cov khoom muag yog cov uas, kwv yees hais, tuaj yeem suav tau thiab uas muaj daim ntawv tiag.

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