Фирмалар қаржысы. Баян Купешова

Фирмалар қаржысы

капитал фирманың балансында ұзақ мерзімді (айналымнан тыс) активтер ретінде көрініс табады.

Негізгі қорлар – бұл өндіріс үрдісінде ұзақ мерзім аралығында қатысатын және натуралды заттық нысанын сақтай алатын, сондай-ақ өзінің құнын дайын өнімге, тек бірнеше өндірістік циклдер өткен кейін, біртіндеп аударатын өндірістік материалды-заттық құндылықтардың жиынтығы.

Негізгі құралдар дегеніміз – ұзақ уақыт (бір жылдан астам уақыт) материалдық өндіріс саласында және өндірістік емес салада жұмыс істейтін, біртіндеп өзінің құнын жоғалту барысында амортизацияланатын материалдық-заттық құндылықтар.

Әртүрлі мақсаттармен алынған негізгі құралдар активтердің әртүрлі топтары ішінде есептеледі:

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