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Khau Hao Vaca C Phuong
Khau Hao Vaca C Phuong
Khau Hao Vaca C Phuong
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Trong qu trnh tham gia vo hot ng sn xut kinh doanh, do chu tc ng ca nhiu nguyn nhn nn TSC b hao
mn dn. S hao mn ny c th chia thnh hao mn hu hnh v hao mn v hnh
Do vy, thu hi li gi tr ca TSC do s hao mn trn, cn phi tin hnh khu hao TSC. Khu hao TSC l s phn
b dn gi tr TSC vo gi thnh sn phm nhm ti sn xut TSC sau khi ht thi gian s dng.
thc hin khu hao TSC, ngi ta thng p dng mt s phng php ch yu sau:
a) Phng php khu hao tuyn tnh c nh (Khu hao ng thng)
Theo phng php ny, mc khu hao c bn hng nm ca TSC l u nhau trong sut thi gian s dng TSC v
c xc nh nh sau:
NG
MK
=
-----T
Trong :
MK : Mc khu hao c bn bnh qun hng nm ca TSC
NG: Nguyn gi TSC
T: Thi gian s dng TSC
T l khu hao hng nm (Tk) c xc inh nh sau:
Mk
1
Tk
=
Hoc Tk
=
------NG
T
Nguyn gi TSC bao gm: gi mua thc t phi tr (gi ghi trn ha n tr i cc khon gim gi, chit khu mua hng
nu c), cc chi ph vn chuyn, bc d, lp t, chy th, cc khon li vay u t cho TSC khi cha bn giao v a
vo s dng. cc khon thu v l ph trc b (nu c).
Thi gian s dng TSC l thi gian doanh nghip d kin s dng TSC. N c xc nh cn c vo tui th k thut
v tui th kinh t ca TSC c tnh n s lc hu, li thi ca TSC do s tin b ca khoa hc v cng ngh, mc ch
s dng v hiu qu s dng.
Phng php khu hao ny c u im l vic tnh ton n gin, tng mc khu hao ca TSC c phn b u n
trong cc nm s dng TSC v khng gy ra s t bin trong gi thnh sn phm hng nm. Nhng phng php ny c
nhc im l trong nhiu trng hp khng thu hi vn kp thi do khng tnh ht c s hao mn v hnh ca TSC.
Trong thc t, tnh khu hao cho ton b TSC ca doanh nghip, ngi ta thng xc nh t l khu hao tng hp
bnh qun chung. C nhiu cch xc nh t l khu hao tng hp bnh qun ca doanh nghip nhng cch xc nh thng
dng nht l theo phng php bnh qun gia quyn:
n
Tk = (fi.Ti)
i =1
Trong :
- f: t trng ca tng loi TSC
- Ti : T l khu hao ca tng loi TSC
- i : Loi TSC
Do , mc khu hao trong k ca doanh nghip c xc nh:
Nguyn gi bnh qun TSC
T l khu hao tng
M=
X
phi tnh khu hao
hp bnh qun chung
b) Cc phng php khu hao nhanh: thu hi vn nhanh, ngi ta c th p dng cc phng php khu hao nhanh.
Hai phng php khu hao nhanh thng c s dng l phng php khu hao theo s d gim dn v phng php
khu hao theo tng s cc nm, gi tt l phng php khu hao theo tng s.
* Phng php khu hao theo s d gim dn:
Theo phng php ny s tin khu hao hng nm c xc nh nh sau:
Mki = Gdi x Tkh
Mki: Mc khu hao TSC nm th i
Gdi: gi tr cn li ca TSC u nm th i
1
2
3
4
5
200.000 x 40%
120.000 x 40%
72.000 x 40%
43.200 x 40%
25.920 x 40%
Mc khu hao
nm
80.000
48.000
28.800
17.280
10.368
Mc khu hao
ly k
80.000
128.000
156.800
174.080
184.448
Gi tr cn li ca
TSC
120.000
72.000
43.200
25.920
15.552
Trong :
Gci: Gi tr cn li ca TSC cui nm th i
NG: Nguyn gi ca TSC
----i: Th t ca nm tnh khu hao ( i = 1, n)
Theo phng php s d gim dn, do k thut tnh ton nn n khi ht thi gian s dng, TSC vn cha c khu hao
ht. khc phc c vn ny, ngi ta thng kt hp phng php khu hao tuyn tnh nhng nm cui cng.
Theo v d trn, vo nm th 4 v th 5 ngi ta s chuyn sang phng php khu hao tuyn tnh vi mc khu hao mi
nm l:
43,2 triu : 2 = 21,6 triu
* Phng php khu hao theo tng s: Theo phng php ny, mc khu hao nm c xc inh nh sau:
Mkt = NG x Tkt
Trong :
Mkt: s tin khu hao TSC nm th t
NG: Nguyn gi TSC
Tkt: t l khu hao TSC ca nm th t
T: Th t nm s dng TSC
C hai cch tnh t l khu hao TSC theo phng php ny:
Cch 1:
Tkt =
Cch 2:
Tkt =
2(T + 1 t)
--------------T (T + 1)
Trong :
T : Thi gian s dng TSC
t : Th t nm cn tnh khu hao TSC ( t = 1 n)
Vn vi v d trn, nhng TSC c khu hao theo phng php tng s th t l khu hao v mc khu hao ca tng
nm nh sau:
Th t nm
1
2
3
4
5
S nm s dng cn li cho
n khi ht thi gian s dng
(nm)
5
4
3
2
1
T l khu hao
nm
5/15
4/15
3/15
2/15
1/15
200x5/15 = 66,666
200 x 4/15 = 53,333
200 x 3/15 = 40,000
200 x 2/15 = 26,667
200 x 1/15 = 13,334
Cng
15
200
Vic tnh khu hao TSC theo tng thng c p dng theo nguyn tc tnh trn thng, tc l TSC tng ln hoc gim i
trong thng ny th thng sau mi trch hoc thi trch khu hao. Bi vy, nguyn gi TSC cn tnh khu hao u thng
ny chnh l nguyn gi TSC cn tnh khu hao u thng trc cng vi nguyn gi TSC tng ln trong thng v tr
i nguyn gi TSC gim i trong thng trc. Ta c th vit cng thc tnh s khu hao ca tng thng nh sau:
S khu hao TSC thng ny = S khu hao TSC thng trc + S khu hao tng thm trong thng - S khu hao gim i
trong thng