{"id":35093,"date":"2019-10-31T22:02:18","date_gmt":"2019-10-31T19:02:18","guid":{"rendered":"https:\/\/prohoster.info\/blog\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond\/"},"modified":"2019-10-31T22:02:18","modified_gmt":"2019-10-31T19:02:18","slug":"chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","status":"publish","type":"post","link":"https:\/\/prohoster.info\/cs\/blog\/news\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","title":{"rendered":"Z\u00e1zraky \u00fa\u010detn\u00ed metodologie: odpisov\u00fd fond","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"<p>Miluji programov\u00e1n\u00ed \u2013 d\u011bl\u00e1 z\u00e1zraky. Ale o programov\u00e1n\u00ed v\u00edte mnohem v\u00edce ne\u017e j\u00e1. <\/p>\n<p>Z\u00e1zraky se v\u0161ak nevyskytuj\u00ed pouze v programov\u00e1n\u00ed, ale dokonce i v tak zapr\u00e1\u0161en\u00e9 a zakrn\u011bl\u00e9 oblasti, jako je \u00fa\u010detnictv\u00ed. Ano, p\u0159esn\u011b v n\u00ed \u2013 v \u00fa\u010detnictv\u00ed, v\u016f\u010di kter\u00e9mu m\u00e1m ambivalentn\u00ed pocity: up\u0159\u00edmnou a silnou sympatii (v\u017edy\u0165 je to m\u00e1 p\u016fvodn\u00ed profese) a stejn\u011b hlubokou a v\u00e1\u0161nivou nen\u00e1vist (o \u00fa\u010detnictv\u00ed v\u00edm tolik, \u017ee se v\u00e1m ani nezd\u00e1lo).<\/p>\n<p>Tentokr\u00e1t se zam\u011b\u0159\u00edme na pozitivn\u00ed str\u00e1nku. Dovolte mi, abych v\u00e1m pov\u011bd\u011bl o jednom \u00fa\u017easn\u00e9m vyn\u00e1lezu v oblasti \u00fa\u010detn\u00ed metodologie nazvan\u00e9m \u201eamortiza\u010dn\u00ed fond\u201c. <\/p>\n<p><img decoding=\"async\" alt=\"Z\u00e1zraky \u00fa\u010detn\u00ed metodologie: odpisov\u00fd fond\" src=\"\/wp-content\/uploads\/2019\/06\/a608d01c47a7e83c7d256339d1275b11.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<noindex><a rel=\"nofollow\" name=\"habracut\"><\/a><\/noindex><br \/>\nPodez\u0159\u00edv\u00e1m, \u017ee jste o amortiza\u010dn\u00edm fondu nesly\u0161eli, a pokud jste n\u011bco takov\u00e9ho sly\u0161eli, pak nev\u00edte, k \u010demu to slou\u017eilo. A nejste sami. M\u00e1lokdo z modern\u00edch \u00fa\u010detn\u00edk\u016f o n\u011bm m\u00e1 p\u0159edstavu \u2013 snad jen ti dinosau\u0159i, jejich\u017e pracovn\u00ed zku\u0161enost p\u0159ekro\u010dila t\u0159ic\u00edtku. Proto\u017ee pojem amortiza\u010dn\u00edho fondu vypadl z \u00fa\u010detn\u00ed praxe u\u017e v roce 1992 a jeho ekonomick\u00fd v\u00fdznam byl d\u0159\u00edve ch\u00e1p\u00e1n p\u0159ev\u00e1\u017en\u011b na nejvy\u0161\u0161\u00edch \u00fa\u010detn\u00edch a mana\u017eersk\u00fdch \u00farovn\u00edch, tzn. daleko ne v\u0161emi b\u011b\u017en\u00fdmi \u00fa\u010detn\u00edky. Odstran\u011bn\u00ed amortiza\u010dn\u00edho fondu z \u00da\u010detn\u00edho pl\u00e1nu tedy nezp\u016fsobilo ve\u0159ejn\u00fd ohlas. Rozum\u00edm, \u017ee tenkr\u00e1t nebylo \u010d\u00edm se zab\u00fdvat: m\u011bnil se spole\u010densk\u00fd \u0159\u00e1d obrovsk\u00e9ho st\u00e1tu, byla p\u0159ehodnocov\u00e1na cel\u00e1 legislativn\u00ed z\u00e1kladna...<\/p>\n<p>Ale nebudu p\u0159edb\u00edhat ud\u00e1lostem. Pust\u00edme se do pr\u00e1ce.<\/p>\n<p>Takto vypadaly \u00fa\u010detn\u00ed z\u00e1pisy souvisej\u00edc\u00ed s evidenc\u00ed dlouhodob\u00e9ho majetku podle \u00da\u010detn\u00edho pl\u00e1nu z roku 1985:<\/p>\n<p><img decoding=\"async\" alt=\"Z\u00e1zraky \u00fa\u010detn\u00ed metodologie: odpisov\u00fd fond\" src=\"\/wp-content\/uploads\/2019\/06\/e9bb6017973896ecb8de606d421dc773.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nJe jasn\u00e9, \u017ee \u00fa\u010detn\u00ed z\u00e1pisy nic ne\u0159eknou IT specialist\u016fm. Proto se na nich nebudu zbyte\u010dn\u011b zdr\u017eovat a vysv\u011btl\u00edm podstatu v\u011bci.<\/p>\n<p>D\u0159\u00edve, v dob\u011b pl\u00e1novan\u00e9 ekonomiky, st\u00e1tn\u00ed podniky z\u00edsk\u00e1valy dlouhodob\u00fd majetek (tj. v\u00fdrobn\u00ed prost\u0159edky, pokud pou\u017eijeme ekonomickou terminologii) od ministerstev. Ministerstva mohla uvolnit pen\u00edze na n\u00e1kup dlouhodob\u00e9ho majetku, ale to na podstat\u011b v\u011bci nic nem\u011bnilo.<\/p>\n<p>B\u011bhem pou\u017e\u00edv\u00e1n\u00ed se dlouhodob\u00fd majetek postupn\u011b opot\u0159ebov\u00e1val a ztr\u00e1cel svou funk\u010dnost, a tak podniky nakupovaly dal\u0161\u00ed, podle pot\u0159eby. <\/p>\n<p>Amortiza\u010dn\u00ed fond tedy umo\u017e\u0148oval kontrolu nad pou\u017e\u00edv\u00e1n\u00edm dlouhodob\u00e9ho majetku ve smyslu, \u017ee omezoval n\u00e1kup dlouhodob\u00e9ho majetku v r\u00e1mci objemu, kter\u00fd byl p\u016fvodn\u011b z\u00edsk\u00e1n od ministerstva. <\/p>\n<p>V souladu s v\u00fd\u0161e uvedenou korespondenc\u00ed \u00fa\u010detn\u00ed z\u016fstatek na \u00fa\u010dtech znamenal n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p><img decoding=\"async\" alt=\"Z\u00e1zraky \u00fa\u010detn\u00ed metodologie: odpisov\u00fd fond\" src=\"\/wp-content\/uploads\/2019\/06\/bf2dc1f5869c0aba6ff2184271939b2e.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nZohled\u0148ovalo se v\u0161e, co se nyn\u00ed zohled\u0148uje (horn\u00ed \u0159\u00e1dky), plus \u010d\u00e1stka, o kterou lze dokoupit dlouhodob\u00fd majetek (doln\u00ed \u0159\u00e1dek). Odtud \u201eamortiza\u010dn\u00ed\u201c v n\u00e1zvu \u00fa\u010dtu: aritmeticky se jedn\u00e1 pouze o sou\u010det na\u00fa\u010dtovan\u00e9 amortizace, kter\u00e1 se m\u011bn\u00ed takto:<\/p>\n<ul>\n<li>zvy\u0161uje se o \u010d\u00e1stku na\u00fa\u010dtovan\u00e9 amortizace,<\/li>\n<li>sni\u017euje se o \u010d\u00e1stku zakoupen\u00e9ho dlouhodob\u00e9ho majetku.<\/li>\n<\/ul>\n<p>\nNech\u00e1pu? Vysv\u011btluji.<\/p>\n<p>St\u00e1tn\u00ed podnik m\u011bl pr\u00e1vo dokoupit dlouhodob\u00fd majetek ve v\u00fd\u0161i amortiza\u010dn\u00edho fondu, maxim\u00e1ln\u011b.<\/p>\n<p>P\u0159edpokl\u00e1dejme, \u017ee podnik obdr\u017eel od ministerstva vybaven\u00ed v hodnot\u011b 2 mil. rub. Amortiza\u010dn\u00ed fond odpov\u00edd\u00e1 nule, dodate\u010dn\u00fd n\u00e1kup vybaven\u00ed nen\u00ed mo\u017en\u00fd. <\/p>\n<p>Uteklo n\u011bjak\u00e9 \u010das a na vybaven\u00ed byla na\u00fa\u010dtov\u00e1na amortizace ve v\u00fd\u0161i 300 tis. rub. Z toho d\u016fvodu se amortiza\u010dn\u00ed fond zv\u00fd\u0161il o 300 tis. rub.: o tuto \u010d\u00e1stku bylo mo\u017en\u00e9 dokoupit vybaven\u00ed.<\/p>\n<p>Zakoupili jsme vybaven\u00ed za 200 tis. rub. Amortiza\u010dn\u00ed fond se n\u00e1sledn\u011b sn\u00ed\u017eil o 200 tis. rub., z\u016fstalo v n\u011bm 100 tis. rub., za kter\u00e9 je je\u0161t\u011b mo\u017en\u00e9 dodate\u010dn\u011b zakoupit vybaven\u00ed.<\/p>\n<p>A tak d\u00e1le, podle pot\u0159eby.<\/p>\n<p>Nakonec cena za\u0159\u00edzen\u00ed na takov\u00e9m st\u00e1tn\u00edm podniku nemohla p\u0159ekro\u010dit 2 miliony rubl\u016f \u2013 \u010d\u00e1stku, kterou p\u016fvodn\u011b p\u0159id\u011blilo ministerstvo. Existovala form\u00e1ln\u00ed mo\u017enost zakoupit dal\u0161\u00ed za\u0159\u00edzen\u00ed (p\u0159i dostupnosti voln\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f, samoz\u0159ejm\u011b), ale \u00fa\u010detn\u00ed z\u00e1pisy takov\u00fd n\u00e1kup povolit nemohly: korespondence \u00fa\u010dt\u016f to nep\u0159edpokl\u00e1dala. P\u0159i nedostatku odpisov\u00e9ho fondu by \u017e\u00e1dn\u00fd hlavn\u00ed \u00fa\u010detn\u00ed nepodepsal platbu, t\u00edm m\u00e9n\u011b p\u0159\u00edjmov\u00fd dokument. \u0158e\u010deno \u00fa\u010detn\u011b, dlouhodob\u00fd majetek byl nakupov\u00e1n z odpisov\u00e9ho fondu, a jinak to ne\u0161lo. My\u0161lenka o nez\u00e1konn\u00e9m n\u00e1kupu dlouhodob\u00e9ho majetku v hlav\u00e1ch \u0159editel\u016f se tedy ani nezrodila, bylo to p\u0159\u00edli\u0161 riskantn\u00ed. Samoz\u0159ejm\u011b, \u017ee se d\u011blaly chyby a podvody \u2013 ale mnohem mazan\u011bj\u0161\u00edmi a skryt\u011bj\u0161\u00edmi zp\u016fsoby.<\/p>\n<p>V\u0161imn\u011bte si, jak kr\u00e1sn\u011b byl po\u017eadovan\u00fd efekt dosa\u017een: nikoli normativn\u00edm z\u00e1kazem nebo pot\u0159ebou pod\u00e1vat zpr\u00e1vu da\u0148ov\u00e9mu org\u00e1nu, co\u017e by dnes ur\u010dit\u011b ud\u011blali \u2013 ale trivi\u00e1ln\u00edmi \u00fa\u010detn\u00edmi z\u00e1pisy! Opravdov\u00fd z\u00e1zrak, podle m\u011b. P\u0159esn\u011b za takov\u00e9 metodologick\u00e9 vychyt\u00e1vky miluji \u00fa\u010detnictv\u00ed.<\/p>\n<p>Te\u010f se obr\u00e1t\u00edme k sou\u010dasnosti.<\/p>\n<p>M\u00e1 sou\u010dasn\u00fd \u0159editel mo\u017enost zakoupit tolik dlouhodob\u00e9ho majetku, kolik si p\u0159eje? Odpov\u011b\u010f je ano, pokud m\u00e1 na \u00fa\u010det firmy p\u0159im\u011b\u0159enou \u010d\u00e1stku. A m\u00e1 \u0159editel mo\u017enost p\u0159ev\u00e9st v\u0161echny pen\u00edze, kter\u00e9 m\u00e1 firma k dispozici, do s.r.o. \u201ePampeli\u0161ka\u201c? P\u0159esn\u011b to se d\u011bje, b\u011b\u017en\u011b a pravideln\u011b. Existuj\u00ed n\u011bjak\u00e1 omezen\u00ed pro vyu\u017e\u00edv\u00e1n\u00ed prost\u0159edk\u016f p\u0159ijat\u00fdch od zakladatel\u016f? N\u011bjak\u00e1 legislativn\u00ed omezen\u00ed existuj\u00ed, ale metodologick\u00e1 \u017e\u00e1dn\u00e1, a to je ur\u010duj\u00edc\u00ed faktor. Po obdr\u017een\u00ed pen\u011bz od zakladatel\u016f m\u00e1 \u0159editel bezprobl\u00e9movou mo\u017enost je zainvestovat do offshore spole\u010dnosti a pot\u00e9 podnik vyhl\u00e1sit bankrot. (Pros\u00edm, ned\u011blejte mi radost \u2013 ne\u0159\u00edkejte, \u017ee pro tyto \u00fa\u010dely existuje \u00fa\u010det z\u00e1kladn\u00edho kapit\u00e1lu: tento \u00fa\u010det pouze ukazuje \u010d\u00e1stky uveden\u00e9 ve zakl\u00e1daj\u00edc\u00edch dokumentech, nic v\u00edce).<\/p>\n<p>Dokonce i v r\u00e1mci sou\u010dasn\u00e9 kapitalistick\u00e9 logiky je to skand\u00e1ln\u00ed sv\u00e9vole. Zakladatel\u00e9 investuj\u00ed prost\u0159edky do rozvoje podniku, co\u017e p\u0159edpokl\u00e1d\u00e1: za ur\u010ditou \u010d\u00e1stku by m\u011bly b\u00fdt zakoupeny z\u00e1kladn\u00ed prost\u0159edky, za ur\u010ditou \u010d\u00e1stku \u2013 ob\u011b\u017en\u00e9 prost\u0159edky, zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st z\u00e1kladn\u00edho kapit\u00e1lu by m\u011bla tvo\u0159it fond mzdy a rezervy pro p\u0159\u00edpad nouze. Stanoven\u00e9 pom\u011bry mus\u00ed b\u00fdt dodr\u017eov\u00e1ny b\u011bhem v\u00fdrobn\u00edho procesu, tedy b\u011bhem neust\u00e1l\u00e9 v\u00fdm\u011bny z\u00e1kladn\u00edch a ob\u011b\u017en\u00fdch prost\u0159edk\u016f. Tyto pom\u011bry je mo\u017en\u00e9 kontrolovat prost\u0159ednictv\u00edm korespondence \u00fa\u010detn\u00edch \u00fa\u010dt\u016f, nebo\u0165 pot\u0159eba kontroly \u2013 a\u0165 u\u017e ze strany ministerstev, nebo ze strany soukrom\u00fdch investor\u016f \u2013 nikam nezmizela. Bohu\u017eel, \u00fa\u010detn\u00ed kontrola byla v\u011bdom\u011b, ve prosp\u011bch kapitalistick\u00e9ho direktor\u00e1tu, zni\u010dena.<\/p>\n<p>Nechci zleh\u010dovat \u00fa\u010detnictv\u00ed sov\u011btsk\u00e9 \u00e9ry \u2013 obsahovalo dost historicky vnesen\u00e9 eklektiky a hloupost\u00ed, \u2013 nicm\u00e9n\u011b v sov\u011btsk\u00e9m \u00fa\u010detnictv\u00ed se objevovaly i pozoruhodn\u00e9 n\u00e1hledy a n\u00e1lezy, jako nap\u0159\u00edklad stejn\u00fd odpisov\u00fd a jin\u00e9 podobn\u00e9 fondy. Z\u00e1zraky, jinak to nelze nazvat.<br \/>\n<br \/>Zdroj: <a content=\"nofollow\" rel=\"nofollow\" href=\"https:\/\/habr.com\/ru\/post\/455158\/\">habr.com<\/a><\/p>","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"<p>\u042f \u043e\u0431\u043e\u0436\u0430\u044e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u2013 \u043e\u043d\u043e \u0442\u0432\u043e\u0440\u0438\u0442 \u0447\u0443\u0434\u0435\u0441\u0430. \u041d\u043e \u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438 \u0432\u0430\u043c \u0438\u0437\u0432\u0435\u0441\u0442\u043d\u043e \u0433\u043e\u0440\u0430\u0437\u0434\u043e \u0431\u043e\u043b\u044c\u0448\u0435, \u0447\u0435\u043c \u043c\u043d\u0435. \u041e\u0434\u043d\u0430\u043a\u043e \u0447\u0443\u0434\u0435\u0441\u0430 \u0432\u0441\u0442\u0440\u0435\u0447\u0430\u044e\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0432 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438, \u043d\u043e \u0434\u0430\u0436\u0435 \u0432 \u0442\u0430\u043a\u043e\u0439 \u0437\u0430\u0442\u0445\u043b\u043e\u0439 \u0438 \u0437\u0430\u0441\u043a\u043e\u0440\u0443\u0437\u043b\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438, \u043a\u0430\u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442. \u0414\u0430-\u0434\u0430, \u0432 \u043d\u0435\u0439 \u0441\u0430\u043c\u043e\u0439 \u2013 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438, \u043a \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u044f \u0438\u0441\u043f\u044b\u0442\u044b\u0432\u0430\u044e \u0430\u043c\u0431\u0438\u0432\u0430\u043b\u0435\u043d\u0442\u043d\u044b\u0435 \u0447\u0443\u0432\u0441\u0442\u0432\u0430: \u0438\u0441\u043a\u0440\u0435\u043d\u043d\u044e\u044e \u0438 \u0433\u043e\u0440\u044f\u0447\u0443\u044e \u0441\u0438\u043c\u043f\u0430\u0442\u0438\u044e (\u0432\u0441\u0435-\u0442\u0430\u043a\u0438 \u044d\u0442\u043e \u043c\u043e\u044f \u0438\u0437\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0430\u044f [&hellip;]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":1,"featured_media":26390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[702],"tags":[],"class_list":["post-35093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - 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