{"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\/sq\/blog\/news\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","title":{"rendered":"Mrekullit\u00eb e metodologjis\u00eb kontab\u00ebl: fondi i amortizimit","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"<p>E adhuroj programimin \u2013 ai b\u00ebn mrekulli. Por p\u00ebr programimin ju dini shum\u00eb m\u00eb tep\u00ebr se un\u00eb. <\/p>\n<p>Megjithat\u00eb, mrekullit\u00eb nuk ndodhin vet\u00ebm n\u00eb programim, por edhe n\u00eb nj\u00eb fush\u00eb kaq t\u00eb pluhurosur e konservatore si kontabiliteti. Po, pik\u00ebrisht aty \u2013 n\u00eb kontabilitet, ndaj t\u00eb cilit kam ndjenja t\u00eb p\u00ebrziera: simpati t\u00eb sinqert\u00eb dhe t\u00eb zjarrt\u00eb (n\u00eb fund t\u00eb fundit, ky \u00ebsht\u00eb profesioni im fillestar) dhe nj\u00eb urrejtje po aq t\u00eb vjet\u00ebr e t\u00eb fort\u00eb (un\u00eb di gj\u00ebra p\u00ebr kontabilitetin q\u00eb ju as nuk i keni \u00ebnd\u00ebrruar).<\/p>\n<p>K\u00ebt\u00eb her\u00eb le t\u00eb p\u00ebrqendrohemi te ana pozitive. M\u00eb lejoni t\u2019ju tregoj p\u00ebr nj\u00eb shpikje t\u00eb mrekullueshme n\u00eb fush\u00ebn e metodologjis\u00eb kontab\u00ebl me emrin \u00abfondi i amortizimit\u00bb. <\/p>\n<p><img decoding=\"async\" alt=\"Mrekullit\u00eb e metodologjis\u00eb kontab\u00ebl: fondi i amortizimit\" 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 \/>\nDyshoj se keni d\u00ebgjuar p\u00ebr fondin e amortizimit dhe, edhe n\u00ebse keni d\u00ebgjuar di\u00e7ka, me shum\u00eb gjas\u00eb nuk e dini p\u00ebr \u00e7far\u00eb p\u00ebrdorej. Dhe nuk jeni t\u00eb vetmit. V\u00ebshtir\u00eb se kontabilist\u00ebt e sot\u00ebm kan\u00eb ndonj\u00eb ide p\u00ebr t\u00eb \u2013 p\u00ebrve\u00e7 ndoshta atyre dinosaur\u00ebve, p\u00ebrvoja e pun\u00ebs s\u00eb t\u00eb cil\u00ebve i ka kaluar t\u00eb tridhjetat. Sepse nocioni i fondit t\u00eb amortizimit u zhduk nga praktika kontab\u00ebl q\u00eb n\u00eb vitin e larg\u00ebt 1992, nd\u00ebrsa edhe m\u00eb par\u00eb kuptimi i tij ekonomik kuptohej kryesisht n\u00eb nivelet m\u00eb t\u00eb larta t\u00eb kontabilitetit dhe menaxhimit, pra larg jo nga t\u00eb gjith\u00eb kontabilist\u00ebt e zakonsh\u00ebm. Prandaj heqja e fondit t\u00eb amortizimit nga Plani i llogarive nuk shkaktoi ndonj\u00eb jehon\u00eb publike. E kuptoj, asokohe nuk ishte ky prioriteti: po ndryshonte rendi shoq\u00ebror i nj\u00eb shteti t\u00eb madh, po rishikohej e gjith\u00eb baza legjislative\u2026<\/p>\n<p>Por t\u00eb mos nxitojm\u00eb para kohe. Le t\u2019ia nisim.<\/p>\n<p>K\u00ebshtu dukeshin regjistrimet kontab\u00ebl p\u00ebr pasqyrimin e aktiveve fikse sipas Planit t\u00eb llogarive t\u00eb vitit 1985:<\/p>\n<p><img decoding=\"async\" alt=\"Mrekullit\u00eb e metodologjis\u00eb kontab\u00ebl: fondi i amortizimit\" src=\"\/wp-content\/uploads\/2019\/06\/e9bb6017973896ecb8de606d421dc773.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\n\u00cbsht\u00eb e qart\u00eb se regjistrimet kontab\u00ebl nuk do t\u2019u thon\u00eb gj\u00eb specialist\u00ebve t\u00eb IT-s\u00eb. Prandaj nuk do t\u00eb ndalem te to, por do t\u00eb shpjegoj thelbin e \u00e7\u00ebshtjes.<\/p>\n<p>M\u00eb par\u00eb, n\u00eb koh\u00ebn e ekonomis\u00eb s\u00eb planifikuar, nd\u00ebrmarrjet shtet\u00ebrore i merrnin aktivet fikse (dometh\u00ebn\u00eb mjetet e prodhimit, n\u00ebse p\u00ebrdorim terminologjin\u00eb ekonomike) nga ministrit\u00eb. Ministrit\u00eb mund t\u00eb akordonin edhe fonde p\u00ebr blerjen e aktiveve fikse, por kjo nuk e ndryshonte thelbin e \u00e7\u00ebshtjes.<\/p>\n<p>Gjat\u00eb procesit t\u00eb pun\u00ebs, aktivet fikse konsumoheshin gradualisht dhe dilnin jasht\u00eb p\u00ebrdorimit, ndaj nd\u00ebrmarrjet i blinin s\u00ebrish sipas nevoj\u00ebs. <\/p>\n<p>K\u00ebshtu, fondi i amortizimit lejonte t\u00eb kontrollohej p\u00ebrdorimi i mjeteve themelore, n\u00eb kuptimin q\u00eb kufizonte blerjen e mjeteve themelore brenda v\u00ebllimit t\u00eb marr\u00eb fillimisht nga ministria. <\/p>\n<p>Sipas korrespondenc\u00ebs s\u00eb llogarive t\u00eb paraqitur m\u00eb sip\u00ebr, saldoja n\u00eb llogarit\u00eb e p\u00ebrdorura n\u00ebnkuptonte sa vijon:<\/p>\n<p><img decoding=\"async\" alt=\"Mrekullit\u00eb e metodologjis\u00eb kontab\u00ebl: fondi i amortizimit\" src=\"\/wp-content\/uploads\/2019\/06\/bf2dc1f5869c0aba6ff2184271939b2e.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nMerrej parasysh gjith\u00e7ka q\u00eb merret parasysh edhe sot (rreshtat e sip\u00ebrm), plus shuma me t\u00eb cil\u00ebn mund t\u00eb bliheshin shtes\u00eb mjete themelore (rreshti i posht\u00ebm). Prej k\u00ebtej vjen edhe \u00abamortizues\u00bb n\u00eb emrin e llogaris\u00eb: nga pik\u00ebpamja aritmetike, kjo \u00ebsht\u00eb thjesht shuma e amortizimit t\u00eb p\u00ebrllogaritur, e cila ndryshon si m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>rritet me shum\u00ebn e amortizimit t\u00eb p\u00ebrllogaritur,<\/li>\n<li>ulet me shum\u00ebn e mjeteve themelore t\u00eb blera.<\/li>\n<\/ul>\n<p>\nNuk e kuptuat? Po e shpjegoj.<\/p>\n<p>Nd\u00ebrmarrja shtet\u00ebrore kishte t\u00eb drejt\u00eb t\u00eb blinte shtes\u00eb mjete themelore deri n\u00eb vler\u00ebn e fondit t\u00eb amortizimit, jo m\u00eb shum\u00eb.<\/p>\n<p>Ta z\u00ebm\u00eb se nd\u00ebrmarrja mori nga ministria pajisje me vler\u00eb 2 mln rubla. Fondi i amortizimit \u00ebsht\u00eb zero, prandaj blerja shtes\u00eb e pajisjeve \u00ebsht\u00eb e pamundur. <\/p>\n<p>Kaloi ca koh\u00eb dhe mbi pajisjet u p\u00ebrllogarit amortizim prej 300 mij\u00eb rublash. Si rrjedhoj\u00eb, fondi i amortizimit u rrit me 300 mij\u00eb rubla: p\u00ebr k\u00ebt\u00eb shum\u00eb u b\u00eb e mundur t\u00eb blihej pajisje.<\/p>\n<p>U ble pajisje me vler\u00eb 200 mij\u00eb rubla. Fondi i amortizimit u ul p\u00ebrkat\u00ebsisht me 200 mij\u00eb rubla; n\u00eb t\u00eb mbet\u00ebn 100 mij\u00eb rubla, me t\u00eb cilat ende mund t\u00eb blihej pajisje shtes\u00eb.<\/p>\n<p>Dhe k\u00ebshtu me radh\u00eb, sipas nevoj\u00ebs.<\/p>\n<p>Si p\u00ebrfundim, kostoja e pajisjeve n\u00eb nj\u00eb nd\u00ebrmarrje t\u00eb till\u00eb shtet\u00ebrore nuk mund t\u00eb kalonte 2 milion\u00eb rubla, pra shum\u00ebn e akorduar fillimisht nga ministria. Ekzistonte nj\u00eb mund\u00ebsi formale p\u00ebr t\u00eb bler\u00eb pajisje shtes\u00eb (natyrisht, n\u00ebse kishte mjete t\u00eb lira), por nj\u00eb blerje e till\u00eb nuk mund t\u00eb regjistrohej me sh\u00ebnime kontab\u00ebl: korrespondenca e llogarive nuk e parashikonte nj\u00eb gj\u00eb t\u00eb till\u00eb. N\u00eb rast mungese t\u00eb fondit t\u00eb amortizimit, asnj\u00eb kryekontabilist nuk do t\u00eb firmoste dokumentin e pages\u00ebs, e aq m\u00eb pak dokumentin e hyrjes. Me terminologji kontab\u00ebl, mjetet fikse bliheshin nga fondi i amortizimit, dhe vet\u00ebm prej tij. Prandaj, ideja e nj\u00eb blerjeje t\u00eb paligjshme t\u00eb mjeteve fikse as q\u00eb lindte n\u00eb mendjen e drejtor\u00ebve; ishte tep\u00ebr e rrezikshme. Kuptohet, gabime b\u00ebnin dhe marifete p\u00ebrdornin, por me m\u00ebnyra m\u00eb t\u00eb sofistikuara dhe m\u00eb t\u00eb fshehta.<\/p>\n<p>Vini re sa bukur \u00ebsht\u00eb arritur efekti i k\u00ebrkuar: jo me nj\u00eb ndalim normativ apo me detyrimin p\u00ebr t\u00eb paraqitur raport n\u00eb organin tatimor, si\u00e7 do ta b\u00ebnin pa humbur koh\u00eb sot, por me sh\u00ebnime t\u00eb zakonshme kontab\u00ebl! P\u00ebr mendimin tim, \u00ebsht\u00eb nj\u00eb mrekulli e v\u00ebrtet\u00eb. Pik\u00ebrisht p\u00ebr k\u00ebto ve\u00e7ori metodologjike e adhuroj kontabilitetin.<\/p>\n<p>Tani le t\u2019i kthehemi koh\u00ebs s\u00eb sotme.<\/p>\n<p>A ka drejtori i sot\u00ebm mund\u00ebsin\u00eb t\u00eb blej\u00eb aq mjete fikse sa t\u00eb d\u00ebshiroj\u00eb? Po, sigurisht, n\u00ebse n\u00eb llogarin\u00eb bankare t\u00eb nd\u00ebrmarrjes ka shum\u00ebn p\u00ebrkat\u00ebse. Po a ka drejtori mund\u00ebsin\u00eb t\u2019i transferoj\u00eb t\u00eb gjitha parat\u00eb q\u00eb ka n\u00eb dispozicion nd\u00ebrmarrja te SHPK-ja \u00abOduvanchik\u00bb? Kjo ndodh r\u00ebndom, kudo. A ka kufizime p\u00ebr p\u00ebrdorimin e mjeteve t\u00eb ardhura nga themeluesit? Disa kufizime ligjore ekzistojn\u00eb, por kufizime metodologjike nuk ka, dhe pik\u00ebrisht ky \u00ebsht\u00eb faktori vendimtar. Pasi merr fondet nga themeluesit, drejtori ka mund\u00ebsin\u00eb t\u2019i d\u00ebrgoj\u00eb pa pengesa n\u00eb offshore dhe m\u00eb pas ta \u00e7oj\u00eb nd\u00ebrmarrjen n\u00eb falimentim. (Ju lutem, mos m\u00eb zhg\u00ebnjeni \u2014 mos m\u00eb thoni se p\u00ebr k\u00ebto q\u00ebllime ekziston llogaria e kapitalit themeltar: kjo llogari vet\u00ebm pasqyron shumat e p\u00ebrcaktuara n\u00eb dokumentet themeluese, asgj\u00eb m\u00eb shum\u00eb).<\/p>\n<p>Edhe brenda logjik\u00ebs s\u00eb sotme kapitaliste, kjo \u00ebsht\u00eb nj\u00eb arbitraritet flagrant. Themeluesit investojn\u00eb mjete n\u00eb zhvillimin e nd\u00ebrmarrjes, \u00e7ka n\u00ebnkupton se: p\u00ebr nj\u00eb shum\u00eb t\u00eb caktuar duhet t\u00eb blihen asetet fikse, p\u00ebr nj\u00eb shum\u00eb tjet\u00ebr asetet qarkulluese, nd\u00ebrsa pjesa e mbetur e kapitalit themeltar duhet t\u00eb p\u00ebrb\u00ebj\u00eb fondin e pagave dhe rezervat p\u00ebr raste force madhore. P\u00ebrpjes\u00ebtimet e p\u00ebrcaktuara duhet t\u00eb respektohen gjat\u00eb procesit t\u00eb prodhimit, dometh\u00ebn\u00eb gjat\u00eb z\u00ebvend\u00ebsimit t\u00eb vazhduesh\u00ebm t\u00eb aseteve fikse dhe atyre qarkulluese. K\u00ebto p\u00ebrpjes\u00ebtime mund t\u00eb kontrollohen p\u00ebrmes korrespondenc\u00ebs s\u00eb llogarive kontab\u00ebl, sepse nevoja p\u00ebr kontroll \u2013 qoft\u00eb nga ministrit\u00eb, qoft\u00eb nga investitor\u00ebt privat\u00eb \u2013 nuk \u00ebsht\u00eb zhdukur askund. Fatkeq\u00ebsisht, kontrolli kontab\u00ebl \u00ebsht\u00eb shkat\u00ebrruar me vet\u00ebdije, n\u00eb favor t\u00eb drejtoris\u00eb kapitaliste.<\/p>\n<p>Nuk kam nd\u00ebrmend ta zbardh kontabilitetin e epok\u00ebs sovjetike \u2013 aty kishte mjaft eklekticiz\u00ebm dhe marr\u00ebzira t\u00eb sjella nga rrethanat historike, \u2013 megjithat\u00eb edhe n\u00eb kontabilitetin sovjetik ndodhnin her\u00eb pas here dep\u00ebrtime dhe zgjidhje t\u00eb habitshme, si vet\u00eb fondi i amortizimit dhe fondet e tjera t\u00eb ngjashme. Mrekulli, s\u2019ka si ta thuash ndryshe.<br \/>\n<br \/>Burimi: <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 5.0.2 - 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