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Имущество предприятия и источники его образования

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I?y?a , ??? e ??/?? ????a

I??? ????a y?y?ny ?????i ???? ?y????e ???ey?y. E???? ???ey?y e ????e
?i i????ey ????th?y a ??????i ???a.

A ????? ?? ??? ????a e ??/?? ?i ?????y ?????? ? ??a.

E???? ???ey?y e ????e ?i ?????yA? ????aE???? ?????y ????a1. I???e ??o?
(???? ????):

— ??ey;

–????ey;

–??? e ??????.

2. I??????a ???.

3. I???? ???e (??i?? ????):

–???? ????;

–??? ???;

–?????y ??????ue;

–???i-?????? ???.1. E???? ?????o ???a:

–???? (?????e) ?i??;

–????? ???e;

–????e ???e;

–o?? ????ey;

–?? ????? ??u;

–???a ???????;

–?????y;

–???? ?y?????;

–???????ay ???ue.

2. C??? ???e:

–??????a ?y?????;

–?????? ?y?????.

E???? ???ey?y ????ny a ???, a ????e ?i ???th?y a ???a ???a.

I???e ???e

???? ???a ??a n ??e ??ey ? ???? ??? y?yth?y ???? ????i, a n ??e ??ey ?
?????-??????i ???a – ?a????ueth ??????o ???? ?????a??o ??? (a ???? ???
– ????e ????? ).

N?????? ?????ueth ???a ??a y?y?ny ? ???????ea a ???e ????? ????????
??ia. Iiy?? ???? ??a ???nyo ?ith n???? ? ???o ? ??yi , ? ??a ??? , e a
???? ?????? ?eth/ath?y ???????a ????ey , ???a y?yth?y ???? ????? ???.

E ???? ????i ??ny?y ???? ??a, ?? ??? ???o ??a ??, a ????ue ? ??a ???
???? ???e ? ?e?? ????e.

I???a ? ???ey?a, ???? ???aa ???th?y a y?????th. I???a ???aa ???tho n
???ey?y ????? ???? e ???, ????? ??? ???ey?yi.

I? ???ath?y ? ???o, ????eth, ????o ???y a ???????? ????, ??iy?th,
???????.

O??ay ??????y ???? ???a o????? A?????i ?O e ?eth?? ??othu? ??:

– ??ey;

– ????ey;

– ?????? ?????;

– ??? e ??????;

– ?????? ????;

– ?????, ???????? e ?cy????e ????ue e ??? ?? ???? ???a.

A???e ??a ???? ???a y?y?ny ?????e ???.

N 1 y??y 1996 a. e ?i??i ????i ??ny?y ???? ????ueth ? ?? ?????ey ? ??a
iy??ny????? ???a ?????e ?ny?? ??ou ??a ? ???o (??aey ? ????e, ???????e
a ????).

E????? ??? – ?????a ????? ?e ???? ????a ? ??e ??????ey? , ??ny??ny e
ae??? ???o. E??? ???o ??????y ???.

I?? ??? ???? ???a ??o ?? ????i ??? a ???? ????e.

N??? ??? ???? ???a ??nyo ? ???e ? ?????ey e ? ??iy?y.

A ?????e ? ???e ?????ey ???atho ??????oth e ????????th ????ue ????
???a.

A ?????e ? ??iy?y – ??oth e ????oth (? ???i ???).

I??????y ????ue ?????ny a ??? ?????y ???a a y?????th ?o?y ? ?????o ?i ?
??????a i??? , ?eth?y ???u ? ???? e ????o . A???????ay ????ue – ????ue
???????a ???? ???a , ??aey ? ??? ? ???? (??????) a i?? (???o) ???yo. I?
???ey?ny ??i ????? ???? ???a .

????a ???u ??o ?? ?????u ? ??? ??i, ???? ???ath?iny a ?y? n ??y??.

Iiy?? ??o ?????? ???? ???? ???ath?y a ????e ??? (?????).

I? ?????o ???? ???a ???a???ny ??ay ????????y ???n? ? ?? ?????, o.a.
??ay ????ue ??o ???? ???a, ?????o ???a??.

I????a ???? ???a ?????ny ? ?????i ???yi I?????? ?O. I? ????ny n ??th
????ey ????? ????e ???? ???a e ? ?a??e ????e ?y ??????e ????? ? ?????th
e ????y ???????? a?u ???ey?e.

I????a ??o ?????ny ??y ????e : ? ?y????? ????a A????? ?O ?e ? ??? ????
????e ???a.

Eiy????u ????a ????? ??i?? ???? ??? a ????????th ?????ath?y n ??? ???
?????ey.

Aeey ?????y ???? ?? ? ?u?? ??o ?? ????u ??oth?a ???u:

-i???? a ????? ??a ??? i ??o ? ?????th ????th ? ???ey?e –??????e;

-???e ??oth?o ?e ??????o ?a???? ? ??? ?i;

-???ey ? ??? ?i , ?????i?a a ????o ???? ????? e ?a???? ?????;

-y????a ??th??y i ???? ????e ???? ???? ???a , ??????ua ???????? ?e ??
????????? ??????.

?????u ????? ?eytho ? ????? ????? ?y????e ???ey?y. I? i??ath?y ?e
?????? ??? ? ????i , a ???a ???????o i????e, ??????i, ???????? ???e.

I???y?yi ???i ????ue ????? n ???th y????-????a, ?i ???yao ??a ??i ?????
????ue ????a n ??? ?????y ???? ?i.

I??a ???ey?y (???? ??ue ?????a) ? ?atho ????? ?????e ?y ?????ey ???,
?????? ???a. O?? ?????y ?????th?y ? ?? ???? ????e.

A???a ????y – ???? e ?e??? ???? ???? ???a a ??? (??????e ??), ?e y?i
??th??ny ???? , ? ???? ?? ???a (??ae???ue) ?y??ny ?????ue ??? ???a
(?????) ????i ? ????a ?????a ? ????? ??????ey.

A??a ??o ?? ???e e ??????. I???i ???e ??? ??o ?? ?e ????e ??? ?i??o
???a (?????, ??ueth?? e o.i.) , ?e e ?i ??ue (????a ??a, ?e?a).

N?e ??? ???????y a ???? ?? n ????? ?????? e ????? ???e ????.

A ??????i ??a ??? ??? ???ny ? ???a ?????ey. A?????ue ????? ???y?
???c?eth (??n), ???ue ??a ? ????i.

I? ?????? ??? ???? ???? ???th?y ? ?? ??a ?? ??? ? ???a ??? ?????e ???a.

????tho ??? ?c ???? ??a ??????e e n ????e ??a ??????e.

Ae?????y ??? ?c ??a ??????e ????ny ????.

E????, ????? a ??? , a ???e ??i ???a ???? y?y?ny ??????ueth ??????y.

A????ey ???? ???a

A ???? ???????ey ???? ???? ????th?y (??n ??? ????? e ????i).

A ??? ??????e ????e ?eth?th?y ???????a ????ey ? ??? ??????? ????
???????? ??? ? ???, ?????? a ??????i ??y?a. I?? ???????o ????? ????????
? ??i ???? ???a e ?????u n ??i ???? , ??u ? ????e ??a ??? ? ?i ?e ????
??n, ??? ? ??????ie ????e ?e ????????e ?i???.

I???y ???? ??u ????o ???c???? ?????

O=1/Ia

(O — ?????e ?? ???;

Ia – ????y ??a ???????o ?????)

???? ?????e ?? ??? ???? ???a.

N????o ???? e ????? ???u ?????y ?????e. E???e ??? ?????? , ?i ????a
????e ???a ?????ny ???e ???i?e ??y? a ???e ??i ??a ??? .

N?ue ????? ????oe? ???o a ?i , ?i ??a ??????i? ????? ? ??i ???
??????ey?y ??i ???i, ??u ? ???? ?????? a ??oth ???? ??a ??au ?? ???i ??i
2/3 ????e ???a.

N 1991a. a ???e ???y?ny ????ay ?????y ???? ??e ???? ???a. I???i ?????
?????e ??aiya?y ? ???th ????????o ???? e y????? ??a ??i e ?????ey, e???
???????y ?????? ????.

I? ????? ?????e ???y?ny ??? (????) ??ae ? ????ey, ?e ???i ?????ay a
??????i ??y?a ??a ???o ???????o ??n??e ??????y ? ?y???? ????y a ???a ?
?? 2.

A?e ??a ????? ???? ???a ????i-y?????? ????? ??? ???ey?y ?????, ?????
?????e ?????ny n ???th?i ?y????? 0,5.

I??????a ???

A ??? ??????? ???a ?eth?th?y:

– ???u ? ????? e ?????;

– ???? IEIE?;

– ??a ? ???u ???????? e ?????? ??????e, a ?i ??a ? ?????y, ???u, ????,
?????? i???, ???? ??e, ????a ?????ey, ???? ?????? ?????y;

– ?o-?o, a ?i /?? ?????a, ??????, ????? e ?.

– ????a ??a.

I??????a ??? ???th?y a ??a e ????? a ??a ??? ? ??a???a , ?????? e ???? ?
? ????th ? ??iy?y, a ???i ?e ???? e ??????th.

C??? , ?y??? n ??????i ??????? ???a, y?yth?y ??????e ????ey?.

A ?????e ? ???a ????ey ?????e ??eytho ?e ??? ??????? ???a:

1. I??????a ???, ????ue ???o ????ny ??i ?eth??y ???????o ?/???e a
??????ue ????e (??o, ??a);

2. I??????a ??? , ????? a ?a? I?? ??? , ?????? a 1994a., a ?y? n
??????ueth ??a ???? , ?y?i?o n ??????e. I???y?a ???iy??? ???ey? ???
????y ? ???noe . I????, ??o ?? ???a ???a ??o ???? ??e e ????e ????ueth
????a;

3. I??????a ???, ?????y ? e??? ? ???y?ny. A ??????e ???? ? ?????th?y
???u, ????ue ???? n ???? ???e ? ???, a ??a ???u , ???y?a ???ue, ???y n
???? ???e ? ?????y (????, ?o-?o, ???? ??e).

I???? ???e

I???? ???e ???o ? ???a , ???a ??aey?y a ??iy?? ??a ?????y a ???? ????.
I????, ???y ????y ??a ???e ?????ny a ?????th ??????ue; ??a ??? ??????
?y????a ???ey?a ??o ???? ???? , ???a ????th?y ?y ????y ??? e ??? ???o
????. Iiy?? y? ??? ???? ?c??a ????a ????.

A ??? ???i?i ???? ??yo ?????i-?????? y???u e ??????a ????? ???ey (????e,
??? ??? ???, ???y e o.i.).

I???? ???e ?????ny a ???a ?????? ????i ????i?i ???a (? ??a ??? ??) . Ii
?????y a ??? ??? ?????????? ??a e ????th ????o ?ith ??????ue ? ???o.

E????i ?????y y???? ????? ???? y?yth?y ?????a e ?????? ????.

Oe??a ??? y?yth?y ?????e , ??????oth?? ? ??????o ??? ? ????? e ???y??
??ae a ?? ????? ?e ????a. A ???? ??a ???? ??? ??? ???th?y ? ??i??? ???a.

O???-?????? ??? (??a, ???a??? e ???y ????y) ??o ????ueny ? ??????e ?e ?
???? ????e.

I???? ???e ????ey? ??e ???a ??? (????a ????); ???? ??o? e ?????? ??? –
???????? ????. A??a ???? e ????e ???e ???tho ??? ???eyoey.

I????e ???y ????i e ????? ????

I??? ????i e ????? ???? ??o ?? ????? ? ?? e ? ???. N???? ????i i????i
???? ? ?? (? ??? e ??oe ????, ??) ????ny a ???a.

Ca ??? ???eytho e?????a (???a) ????? ???y ????. I??? ???? ???a ???????y
? ???e ???e ????ueth, a ????? ???? – ???i ???? ????o ???a.

A ?????e ? ??e?? ?ath??y ????? ??iyy ???y ????ue ????i ???? ???ey?ny ?
??oth?i ????:

O=(Oi+Oe)/2; (1)

O= (Oi/2 +O2+…+Oe/2)/(n-1) (1.1)

?a O – ??iyy ???y ????ue ????i ????;

Oi – ????ue ????i ???? ? ??? ???a;

Oe – ????ue ????i ???? ? ??oe ???a

I????a: O??? (1.1) ????ny ???e ???????e.

O??? (1) ???y?ny ?y ???a ???e ???e ????e ???? ???a ? ??? ??????ai ???a.
O??? (1.1) ????o ???? ???? ???a ??? ???a .

N??? ???e ????o ???a ???ey?ny ?????.

I=(Ii+Ii)/2; (2)

I=(Ii/2+I2+…+Ie/2)/ (n-1) (2.1)

?a I – ???e ??i?? ???a.

I???. I??? ???? ???a ???ey?y ? ??? ????? n???? (?i.?a.) ????i ??

Ia ??? ????i ?? 8,0 Ia 1 ???y8,3Ia 1 ??a8,6Ia 1 ??ey8,8Ia 1 ?y8,6Ia 1
ethiy8,9Ia 1 ethey 9,0Ia 1 a???9,3Ia 1 ??y?y9,4Ia 1 ?oy?y9,6Ia 1
?y?y9,5Ia 1 ???y9,5Ia ??oe ????i ??11,0

I? ???a ? ???a ???e ???????e ???i ??ithth ???th ????ue ???? ???a:

O= (8,0/2+8,3+8,6+…+11,0/2)/(13-1)=9,1 ?i.?a.

I???y ????? ???, ???i:

(8,0+11,0)/2=9,5 ?i.?a.

I????e ??????y ????i e ????? ????

Aeey ??????? ??????y ????i ???? ???ytho ???o ?????e , ???y ???o ?
???th?o e ???o ?o??-y?????? ?????e.

I??ath?a ????? ???tho ??????a ?? ???? ???a , a a ???a – ??????a ????o
??a (????, ?????ey, ???????? ????).

Aeey ???a ???th?o ?????e ??????y ???? ???a ???yth?y ???u:

I=Y/O (3)

?a Y – ????? y??o (???ue);

O – ??iyy ? ???ae ????ue ???? ???a;

I – ??? ???? ???a (y??o ? ???o ????e ???? ???a);

h=O/Y – ???? ????? , ?????oue.

I???a ???? ????th?y y????i, ??:

Ji==I1/I2>1 ;

Je==h1/h0

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