Eri Ọdịdị

The na-eri price egosiputa zuru set nke niile arụpụtara ugbu a ndị na-eri nke mmepụta na n'ihu mmejuputa ya na ngwaahịa. The na-eri Ọdịdị - bụ ya mejupụtara ihe ngụkọta oge ma ọ bụ na-eri ọcha site nkezi nke onye ọ bụla mmewere (ma ọ bụ akụrụngwa) na ngụkọta mmepụta-akwụ ụgwọ.

E nwere ụzọ abụọ nke i nwere ike gbakọọ na-eri nke:

1) na-eri ọcha (grouped n'ime onye dị iche iche nke aku na uba na ọdịnaya);

2) ajụjụ isiokwu (na nke a na-emesi ike bụ na-eri-eso na-na ọrụ ha, nzube na ebe omume).

Site n'ịghọta ihe nke na-eri:

• ihe onwunwe akwụ ụgwọ;

• amortization;

• ugwo ụgwọ ọnwa na-arụ ọrụ;

• onyinye-elekọta mmadụ ego;

• ọzọ na-akwụ ụgwọ.

Gbakọọ net na-eri nke a ole na ole nkebi:

1. mbụ, ọ na kpebisiri mmepụta uru;

2. Site n'ịgbanwe mmepụta index ka mgbanwe nke itule nke mmefu maka ọdịnihu oge gbakọọ oké njọ na-eri nke mmepụta;

3. ịgbakọ na-eri nke nnweta ngwaahịa (ndị na ngwaahịa, nke na ndokwa maka ntọhapụ na mmejuputa iwu n'ihi na a nyere oge) site n'ịgbanwe oké mgbanwe-ọtùtù nke mmepụta ọganihu;

4. Chọpụtanụ ọnụego nke na-eri nke sales (na-eri nke mmepụta, atụmatụ maka nnyefe na ndị ahịa na ya n'otu oge ugwo maka zubere oge) site n'ịgbanwe gara aga na-egosi na-agbanwe residues nke arụpụtara ngwaahịa.

The na-eri Ọdịdị abughi, ọ bụ mgbe niile na-na-efegharị. The Ọnọdụ nke na-eri nke ihe owuwu kpebisiri ike site ọtụtụ ihe, nke na-agụnye:

1. Specificity nke enterprise. Dabere na nke a igbunye oru-kpụ ọkụ n'ọnụ ụlọ ọrụ (na nke a nnukwu nkezi nke ndị na-eri ahụ dara na-akwụ ụgwọ nke ọrụ), ihe onwunwe ike (achọ nnukwu ihe onwunwe akwụ ụgwọ), isi obodo-kpụ ọkụ n'ọnụ (ịrịba depreciation), ike oriri (mmepụta-achọ a nnukwu òkè nke mmanụ a na-ike);

2. The ihe na-akpata nke osooso nke teknuzu na nkà mmụta sayensị na-enwe ọganihu, nke na-ekpebi ekwe omume nke mbenata oru òkè nke ndị dị ndụ na, mmọdo, na-abawanye na oru nwoghara (ie adịghị ike a uru nke ngwongwo na a ọnọdụ nke ya e kere eke);

3) The obodo ọnọdụ (ebe) nke enterprise;

4) The larịị nke iche iche, Nchikota, ịta na co diversification;

5) onu oriri na njikọ na o kwere omume mgbanwe akụ ego mmasị ọnụego.

The na-eri Ọdịdị e ji dị otú ahụ kwa ka:

• The nkezi nke onye ọ bụla mmewere (isiokwu ma ọ bụ ngụkọta oge) na mkpokọta na-eri;

• The ruru nke bi oru (mmadụ ọrụ, na-eri nke uche na nke anụ ike maka mmepụta ma ọ bụ arụmọrụ nke ọrụ) na gụnyere (ọrụ na mbụ e nọrọ na mmịpụta nke ngwaọrụ, ihe e kere eke nke ngwaọrụ, mmepụta ihe, na-ewu ewu, wdg Ọ na-gụnyere nnọọ n'aka nke mmepụta , na-akọwa na nkà na ụzụ nwere nke ụlọ ọrụ);

• The ruru nke ofu-akwụ ụgwọ na agbanwe; isi na-efefe n'elu, ulo oru na azụmahịa, kpọmkwem na-akwụ ụgwọ, wdg

The na-eri Ọdịdị bụ mgbe niile doro analysis-eme ziri ezi management-akwụ ụgwọ na a na-ele ha minimization.

Structure na ụdị nke na-eri na-oyiri. Ọ-enye gị ohere iji họrọ akụkụ nke na-akwụ ụgwọ nke mmepụta na-eri na ụdị: nkà na ụzụ, ụlọ ahịa (gụnyere nkà na ụzụ na -eri nke na-efefe n'elu), n'ichepụta (agụnye noo, general expenses na o kwere omume weere si di na nwunye), zuru (agụnye ọrụ mmepụta ihe na azụmahịa expenses). N'ihi ya, mkpokọta na-eri nke containers maka onyeōzi otrazhenirem niile ụgwọ na mmepụta, na n'ihi ya, mmejuputa iwu.

The ụlọ ọrụ na-emekwa ụfọdụ na mgbawa nke unit na-akwụ ụgwọ nke ọ bụla ụdị; nnweta, ajọ ghọtara, okokụre ibu na-arụ ọrụ na-aga n'ihu. Ịmata ọdịiche dị n'etiti ndị na-eri nke zubere, n'ezie na normative.