{"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\/novosti-interneta\/chudesa-uchetnoj-metodologii-amortizatsionnyj-fond","title":{"rendered":"Mrekulli t\u00eb metodologjis\u00eb s\u00eb llogaritjes: fonds amortizimi","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"<p>E dua programimin \u2013 b\u00ebn mrekulli. Por ju e dini shum\u00eb m\u00eb tep\u00ebr p\u00ebr programimin sesa un\u00eb. <\/p>\n<p>Megjithat\u00eb, mrekullit\u00eb nuk ndodhin vet\u00ebm n\u00eb programim, por madje edhe n\u00eb nj\u00eb fush\u00eb kaq t\u00eb m\u00ebrzitshme dhe t\u00eb ngurt\u00eb si kontabiliteti. Po, edhe aty \u2013 n\u00eb kontabilitet, ndaj kam ndjenja ambivalente: nj\u00eb simpati t\u00eb sinqert\u00eb dhe t\u00eb fort\u00eb (pavar\u00ebsisht se kjo \u00ebsht\u00eb profesioni im fillestar) dhe nj\u00eb urrejtje po aq t\u00eb thell\u00eb dhe pasionante (kam njohuri p\u00ebr kontabilitetin q\u00eb ju as nuk e imagjinoni).<\/p>\n<p>Tani le t\u00eb p\u00ebrqendrohemi n\u00eb pozitiv. M\u00eb lejoni t'ju tregoj p\u00ebr nj\u00eb shpikje t\u00eb shk\u00eblqyer n\u00eb fush\u00ebn e metodologjis\u00eb s\u00eb kontabilitetit t\u00eb quajtur \"fondi i amortizimit\". <\/p>\n<p><img decoding=\"async\" alt=\"Mrekulli t\u00eb metodologjis\u00eb s\u00eb llogaritjes: fonds amortizimi\" 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 \/>\nKam dyshuar se nuk keni d\u00ebgjuar p\u00ebr fondin e amortizimit, dhe n\u00ebse keni d\u00ebgjuar ndonj\u00eb gj\u00eb t\u00eb till\u00eb, ndoshta nuk e keni iden\u00eb p\u00ebr q\u00ebllimin e tij. Dhe nuk jeni t\u00eb vetmit. \u00cbsht\u00eb pak e dyshimt\u00eb q\u00eb kontabilist\u00ebt modern\u00eb e kan\u00eb njohuri p\u00ebr t\u00eb \u2013 ndoshta vet\u00ebm ata dinosaur\u00eb q\u00eb kan\u00eb kaluar mbi tridhjet\u00eb vjet n\u00eb pun\u00eb. Sepse koncepti i fondit t\u00eb amortizimit ka zhdukur nga praktika kontab\u00ebl q\u00eb n\u00eb vitin 1992, dhe m\u00eb her\u00ebt, kuptimi ekonomik i tij kuptohej kryesisht n\u00eb nivelet e larta kontab\u00ebl dhe menaxheriale, dometh\u00ebn\u00eb jo nga t\u00eb gjith\u00eb kontabilist\u00ebt e zakonsh\u00ebm. Prandaj, heqja e fondit t\u00eb amortizimit nga Plani i llogarive nuk shkaktoi asnj\u00eb zhurm\u00eb publike. E kuptoj, ka qen\u00eb koh\u00eb me ndryshime t\u00eb m\u00ebdha p\u00ebr nj\u00eb shtet t\u00eb madh, dhe \u00ebsht\u00eb rishikuar e gjith\u00eb baza ligjore...<\/p>\n<p>Por nuk do t\u00eb ngrihemi n\u00eb p\u00ebrfundime para se t\u00eb arrijm\u00eb n\u00eb pik\u00ebn e duhur. Le t\u00eb fillojm\u00eb.<\/p>\n<p>K\u00ebto ishin l\u00ebvizjet kontab\u00ebl p\u00ebr llogaritjen e aseteve t\u00eb paluajtshme sipas Planit t\u00eb llogarive nga viti 1985:<\/p>\n<p><img decoding=\"async\" alt=\"Mrekulli t\u00eb metodologjis\u00eb s\u00eb llogaritjes: fonds amortizimi\" src=\"\/wp-content\/uploads\/2019\/06\/e9bb6017973896ecb8de606d421dc773.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nE kuptoj, p\u00ebr programuesit, l\u00ebvizjet kontab\u00ebl nuk do t\u00eb thon\u00eb asgj\u00eb. Prandaj, nuk do t\u00eb fokusohem n\u00eb to, por do t\u00eb shpjegoj thelbin e \u00e7\u00ebshtjes.<\/p>\n<p>N\u00eb t\u00eb kaluar\u00ebn, n\u00eb koh\u00ebt e ekonomis\u00eb planifikuese, nd\u00ebrmarrjet shtet\u00ebrore merrnin asetet kryesore (t\u00eb themi mjetet e prodhimit, n\u00ebse e p\u00ebrdorim terminologjin\u00eb ekonomike) nga ministrit\u00eb. Ministrit\u00eb mund t\u00eb ndan\u00eb para p\u00ebr blerjen e aseteve kryesore, por kjo nuk ndryshonte thelbit t\u00eb \u00e7\u00ebshtjes.<\/p>\n<p>Gjat\u00eb pun\u00ebs, asetet kryesore gradualisht shpenzoheshin dhe b\u00ebheshin t\u00eb pap\u00ebrshtatshme, at\u00ebher\u00eb nd\u00ebrmarrjet i blenin p\u00ebrs\u00ebri ato sipas nevoj\u00ebs. <\/p>\n<p>Pra, fondi i amortizimit lejonte kontrollin e p\u00ebrdorimit t\u00eb aseteve kryesore, n\u00eb kuptimin q\u00eb kufizonte blerjen e aseteve kryesore brenda volumit q\u00eb fillimisht ishte marr\u00eb nga ministria. <\/p>\n<p>Sipas korrespondenc\u00ebs s\u00eb m\u00ebsip\u00ebrme t\u00eb llogarive, saldoja e llogarive t\u00eb angazhuara n\u00ebnkuptonte t\u00eb following:<\/p>\n<p><img decoding=\"async\" alt=\"Mrekulli t\u00eb metodologjis\u00eb s\u00eb llogaritjes: fonds amortizimi\" src=\"\/wp-content\/uploads\/2019\/06\/bf2dc1f5869c0aba6ff2184271939b2e.jpeg\" style=\"display:block;margin: 0 auto;\" \/><br \/>\n<br \/>\nI llogaritur ishte gjith\u00e7ka q\u00eb provohet sot (rreshtat e sip\u00ebrm), plus shuma p\u00ebr t\u00eb cil\u00ebn asetet kryesore mund t\u00eb blihen p\u00ebrs\u00ebri (rreshti i posht\u00ebm). Nga k\u00ebtu vjen 'amortizimi' n\u00eb emrin e llogaris\u00eb: aritmetikisht, kjo \u00ebsht\u00eb thjesht shuma e amortizimit t\u00eb akumuluar, q\u00eb ndryshon n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb:<\/p>\n<ul>\n<li>rritet me shumen e amortizimit t\u00eb akumuluar,<\/li>\n<li>ulet n\u00eb shum\u00ebn e aktiveve t\u00eb blera.<\/li>\n<\/ul>\n<p>\nNuk keni hyr\u00eb? Po e shpjegoj.<\/p>\n<p>Kompania shtet\u00ebrore kishte t\u00eb drejt\u00ebn t\u00eb blinte s\u00ebrish aktive deri n\u00eb shum\u00ebn e fondeve t\u00eb amortizimit, jo m\u00eb shum\u00eb.<\/p>\n<p>Supozoni se kompania ka marr\u00eb nga ministria pajisje n\u00eb vler\u00eb prej 2 milion rubla. Fondi i amortizimit \u00ebsht\u00eb zero, blerja shtes\u00eb e pajisjeve nuk \u00ebsht\u00eb e mundur. <\/p>\n<p>Ka kaluar koha, dhe pajisjeve iu \u00ebsht\u00eb llogaritur amortizimi n\u00eb 300 mij\u00eb rubla. Si rezultat, fondi i amortizimit u rrit me 300 mij\u00eb rubla: me k\u00ebt\u00eb shum\u00eb \u00ebsht\u00eb b\u00ebr\u00eb e mundur t\u00eb blihen pajisje.<\/p>\n<p>Bler\u00eb \u00e7far\u00eb pajisje n\u00eb 200 mij\u00eb rubla. Fondi i amortizimit u zvog\u00eblua p\u00ebrkat\u00ebsisht me 200 mij\u00eb rubla, mbet\u00ebn 100 mij\u00eb rubla, me t\u00eb cilat mund t\u00eb blihen akoma pajisje shtes\u00eb.<\/p>\n<p>Dhe k\u00ebshtu me radh\u00eb, sipas nevoj\u00ebs.<\/p>\n<p>Pasoj\u00eb, kostot e pajisjeve n\u00eb nj\u00eb nd\u00ebrmarrje shtet\u00ebrore t\u00eb till\u00eb nuk mund t\u00eb tejkalonin 2 milion rubla \u2013 shum\u00ebn e caktuar fillimisht nga ministria. Ekzistonte nj\u00eb mund\u00ebsi formale p\u00ebr t\u00eb bler\u00eb pajisje shtes\u00eb (natyrisht, n\u00ebse kishte fonde t\u00eb lira), por nuk ishte e mundur t\u00eb regjistrohej nj\u00eb blerje e till\u00eb me dokumentacionin e kontabilitetit: komunikimi i llogarive nuk e parashikonte k\u00ebt\u00eb. N\u00eb munges\u00eb t\u00eb fondeve t\u00eb amortizimit, asnj\u00eb kontabilist i p\u00ebrgjithsh\u00ebm nuk do t\u00eb n\u00ebnshkruante dokumentin e pages\u00ebs, e aq m\u00eb tep\u00ebr at\u00eb t\u00eb pranuar. Duke folur n\u00eb terma kontab\u00ebl, asetet kryesore bliheshin nga fondi i amortizimit, dhe ashtu. Prandaj, mendimi p\u00ebr nj\u00eb blerje t\u00eb paligjshme t\u00eb aseteve kryesore nuk lindte asnj\u00ebher\u00eb n\u00eb mendjet e drejtor\u00ebve, sepse ishte shum\u00eb e rrezikshme. Natyrisht, ndodhte edhe q\u00eb t\u00eb b\u00ebnin gabime dhe t\u00eb ishin t\u00eb ngat\u00ebrruar \u2013 por n\u00eb m\u00ebnyra m\u00eb t\u00eb zgjuara dhe t\u00eb fshehta.<\/p>\n<p>Vini re me sa shikoni sa bukur \u00ebsht\u00eb arritur efekti i k\u00ebrkuar: jo me ndalime t\u00eb rrepta ose detyrimin p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb raport tek organi tatimor, gj\u00eb q\u00eb do t\u00eb b\u00ebnin tani \u2013 me regjistrimet e zakonshme t\u00eb kontabilitetit! Nj\u00eb mrekulli, sipas mendimit tim. Pik\u00ebrisht p\u00ebr k\u00ebto karakteristika metodologjike e dua kontabilitetin.<\/p>\n<p>Tani le t\u00eb kalojm\u00eb n\u00eb t\u00eb tashmen.<\/p>\n<p>A ka drejtor i modern mund\u00ebsin\u00eb t\u00eb blej\u00eb asete t\u00eb tilla sa t'i doj\u00eb? Po, n\u00ebse ka shuma n\u00eb llogarin\u00eb bankare t\u00eb kompanis\u00eb. A ka drejtor mund\u00ebsin\u00eb t\u00eb transferoj\u00eb t\u00eb gjitha parat\u00eb q\u00eb ka n\u00eb dispozicion n\u00eb OJSC \"Oduvan\u00e7ik\"? K\u00ebshtu ndodh vazhdimisht. A ka kufizime n\u00eb p\u00ebrdorimin e fondeve q\u00eb vijn\u00eb nga themeluesit? Ka disa kufizime ligjore, por metodologjike nuk ka, dhe kjo \u00ebsht\u00eb nj\u00eb faktor p\u00ebr p\u00ebrcaktimin. Pasi t\u00eb merrni para nga themeluesit, drejtori ka mund\u00ebsin\u00eb e pakufizuar t'i transferoj\u00eb ato n\u00eb off-shore dhe m\u00eb pas t\u00eb falimentoj\u00eb kompanin\u00eb. (Ju lutem, mos m\u00eb shqet\u00ebsoni \u2014 mos thoni se p\u00ebr k\u00ebto q\u00ebllime ekziston nj\u00eb llogari p\u00ebr kapitalin themelor: kjo llogari thjesht tregon shuma t\u00eb shkruara n\u00eb dokumentet e themelimit, asgj\u00eb m\u00eb shum\u00eb).<\/p>\n<p>Edhe n\u00eb kuad\u00ebr t\u00eb logjik\u00ebs kapitaliste aktuale, kjo \u00ebsht\u00eb nj\u00eb abuzim flagrant. Themeluesit investojn\u00eb fonde n\u00eb zhvillimin e nd\u00ebrmarrjes, \u00e7ka n\u00ebnkupton: p\u00ebr nj\u00eb shum\u00eb t\u00eb caktuar duhet t\u00eb blehen pasuri t\u00eb patrimoniale, p\u00ebr nj\u00eb shum\u00eb t\u00eb caktuar \u2013 ato qarkulluese, pjesa e mbetur e kapitalit t\u00eb regjistruar duhet t\u00eb p\u00ebrb\u00ebj\u00eb fondin e pagave dhe rezervat p\u00ebr rastet e forc\u00ebs madhore. Proporcioni i vendosur duhet t\u00eb respektohet gjat\u00eb procesit t\u00eb prodhimit, q\u00eb do t\u00eb thot\u00eb gjat\u00eb procesit t\u00eb vazhduesh\u00ebm t\u00eb z\u00ebvend\u00ebsimit t\u00eb pasurive t\u00eb patrimoniale dhe atyre qarkulluese. K\u00ebto proporcione \u00ebsht\u00eb e mundur t\u00eb kontrollohen p\u00ebrmes korrespondenc\u00ebs s\u00eb llogarive t\u00eb kontabilitetit, sepse nevoja p\u00ebr kontroll \u2013 nga ministrit\u00eb ose nga investitor\u00ebt privat\u00eb \u2013 nuk ka zhdukur. Mjerisht, kontrolli kontab\u00ebl \u00ebsht\u00eb shkat\u00ebrruar q\u00ebllimisht, p\u00ebr shkak t\u00eb drejtoris\u00eb kapitaliste.<\/p>\n<p>Nuk kam nd\u00ebrmend t\u00eb zbardh llogarin\u00eb e epok\u00ebs sovjetike \u2013 kishte mjaft eklektiz\u00ebm dhe absurditet historik, - por ndodhnin gjithashtu dhe ndri\u00e7ime dhe zbulime t\u00eb mrekullueshme n\u00eb kontabilitetin sovjetik, si fondi i amortizimit dhe fonde t\u00eb tjera t\u00eb ngjashme. Mrekulli, ndryshe nuk mund ta quaj.<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-novosti-interneta"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\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 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