{"id":18538,"date":"2023-12-06T19:47:14","date_gmt":"2023-12-06T19:47:14","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18538"},"modified":"2023-12-06T19:51:42","modified_gmt":"2023-12-06T19:51:42","slug":"skk-04-inventaret-i-permiresuar","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/skk-04-inventaret-i-permiresuar\/","title":{"rendered":"SKK 04 Inventar\u00ebt – i p\u00ebrmir\u00ebsuar"},"content":{"rendered":"
Home page<\/a><\/span> | Finanza e contabilit\u00e0<\/a><\/span> | Principi contabili nazionali<\/a><\/span> | SKK 04 Inventar\u00ebt – i p\u00ebrmir\u00ebsuar<\/span><\/span><\/div>\n\n\n

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\"\"<\/figure>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Standardet<\/span> <\/span>Komb\u00ebtare<\/span> <\/span>t\u00eb<\/span> <\/span>Kontabilitetit<\/span> <\/span>t\u00eb<\/span> <\/span>P\u00ebrmir\u00ebsuara<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n

SKK<\/span> <\/span>4 INVENTAR\u00cbT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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Pg.<\/span><\/p>\n<\/td>\n

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.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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STANDARDI<\/span> <\/span>KOMB\u00cbTAR I<\/span> <\/span>KONTABILITETIT<\/span> <\/span>NR.<\/span> <\/span>4<\/span> <\/span>\u2013<\/span> <\/span>INVENTAR\u00cbT<\/span> <\/span>\u2013<\/span> <\/span>I<\/span> <\/span>P\u00cbRMIR\u00cbSUAR<\/span><\/strong><\/p>\n

.<\/span><\/span><\/p>\n

P\u00cbRMBAJTJA\u2003\u2003<\/span>Paragraf\u00ebt<\/em><\/span><\/strong><\/p>\n

OBJEKTIVI<\/span> <\/span>DHE<\/span> <\/span>BAZAT<\/span> <\/span>E<\/span> <\/span>P\u00cbRGATITJES\u2003\u20031-3<\/span><\/strong><\/p>\n

FUSHA<\/span> <\/span>E<\/span> <\/span>ZBATIMIT\u2003\u20034-5<\/span><\/strong><\/p>\n

P\u00cbRKUFIZIMET<\/span> <\/span>KRYESORE\u2003\u20036-7<\/span><\/strong><\/p>\n

NJOHJA<\/span> <\/span>DHE<\/span> <\/span>VLER\u00cbSIMI\u2003\u20038-<\/span> <\/span>29<\/span><\/strong><\/p>\n

Njohja<\/span> <\/span>n\u00eb<\/span> <\/span>kontabilitet\u2003\u20038 –<\/span> <\/span>9<\/span><\/p>\n

Matja<\/span> <\/span>fillestare\u2003\u200310-12<\/span><\/p>\n

Vler\u00ebsimi<\/span> <\/span>i m\u00ebpassh\u00ebm\u2003\u200313<\/span> <\/span>-22<\/span><\/p>\n

Zhvler\u00ebsimi<\/span> <\/span>i<\/span> <\/span>inventarit\u2003\u200323-<\/span> <\/span>28<\/span><\/p>\n

\u00c7regjistrim\u2003\u200329<\/span> <\/span>\u2013 30<\/span><\/p>\n

PARAQITJA<\/span> <\/span>E<\/span> <\/span>INVENTARIT<\/span> <\/span>N\u00cb<\/span> <\/span>PASQYRAT<\/span> <\/span>FINANCIARE\u2003\u200331<\/span> <\/span>– 33<\/span><\/strong><\/p>\n

SH\u00cbNIMET<\/span> <\/span>SHPJEGUESE\u2003\u200334<\/span><\/strong><\/p>\n

DATA<\/span> <\/span>E<\/span> <\/span>HYRJES<\/span> <\/span>N\u00cb<\/span> <\/span>ZBATIM\u2003\u200335<\/span><\/strong><\/p>\n

KRAHASIMI ME STANDARDET NDERKOMB\u00cbTARE T\u00cb RAPORTIMIT FINANCIAR P\u00cbR NJ\u00cbSIT\u00cb<\/span> <\/span>EKONOMIKE<\/span> <\/span>T\u00cb<\/span> <\/span>VOGLA<\/span> <\/span>DHE<\/span> <\/span>T\u00cb<\/span> <\/span>MESME<\/span> <\/span>(SNRF<\/span> <\/span>PER<\/span> <\/span>NVM)\u2003\u200336<\/span><\/strong><\/p>\n

BAZA E KONKLUZIONEVE<\/span> <\/span>UDH\u00cbZUES<\/span> <\/span>P\u00cbR ZBATIMIN<\/span> <\/span>E<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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OBJEKTIVI<\/span> <\/span>DHE<\/span> <\/span>BAZAT<\/span> <\/span>E<\/span> <\/span>P\u00cbRGATITJES<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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1<\/span><\/p>\n<\/td>\n

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Objektivi<\/span> <\/span>i<\/span> <\/span>Standardit<\/span> <\/span>Komb\u00ebtar<\/span> <\/span>t\u00eb<\/span> <\/span>Kontabilitetit<\/span> <\/span>4<\/span> <\/span>Inventaret<\/em><\/span> <\/em><\/span>(\u201eSKK<\/span> <\/span>4\u201f<\/span> <\/span>ose<\/span> <\/span>\u201eStandardi\u201f)<\/span> <\/span>i<\/span> <\/span>nxjerr\u00eb<\/span> <\/span>e<\/span> <\/span>i<\/span> <\/span>miratuar<\/span> <\/span>nga<\/span> <\/span>K\u00ebshilli<\/span><\/p>\n

Komb\u00ebtar i Kontabilitetit dhe shpallur nga Ministria e Financ\u00ebs, \u00ebsht\u00eb dh\u00ebnia e parimeve t\u00eb njohjes, matjes dhe vler\u00ebsimit t\u00eb<\/span> <\/span>m\u00ebpassh\u00ebm t\u00eb inventar\u00ebve si dhe t\u00eb shpjegimeve t\u00eb nevojshme n\u00eb pasqyrat financiare t\u00eb p\u00ebrgatitura n\u00eb p\u00ebrputhje me Standardet<\/span> <\/span>Komb\u00ebtare<\/span> <\/span>t\u00eb<\/span> <\/span>Kontabilitetit.<\/span> <\/span>K\u00ebto<\/span> <\/span>standarde<\/span> <\/span>bazohen<\/span> <\/span>n\u00eb<\/span> <\/span>parimet<\/span> <\/span>e<\/span> <\/span>kontabilitetit<\/span> <\/span>e<\/span> <\/span>raportimit<\/span> <\/span>t\u00eb<\/span> <\/span>pranuara<\/span> <\/span>n\u00eb<\/span> <\/span>shkall\u00eb<\/span> <\/span>nd\u00ebrkomb\u00ebtare,<\/span> <\/span>k\u00ebrkesat<\/span> <\/span>e<\/span> <\/span>p\u00ebrgjithshme<\/span> <\/span>t\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>cil\u00ebve<\/span> <\/span>p\u00ebrshkruhen<\/span> <\/span>n\u00eb<\/span> <\/span>Ligjin<\/span> <\/span>nr.<\/span> <\/span>9228<\/span> <\/span>\u201cP\u00ebr<\/span> <\/span>Kontabilitetin<\/span> <\/span>e<\/span> <\/span>Pasqyrat<\/span><\/p>\n

Financiare\u201d,<\/span> <\/span>publikuar<\/span> <\/span>n\u00eb<\/span> <\/span>prill<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>ndryshuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

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2<\/span><\/p>\n<\/td>\n

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SKK<\/span> <\/span>4<\/span> <\/span>mb\u00ebshtetet<\/span> <\/span>n\u00eb<\/span> <\/span>Standardin<\/span> <\/span>Nd\u00ebrkomb\u00ebtar<\/span> <\/span>t\u00eb<\/span> <\/span>Kontabilitetit,<\/span> <\/span>SNK<\/span> <\/span>2<\/span> <\/span>Inventar\u00ebt.<\/em><\/span> <\/em><\/span>SKK<\/span> <\/span>4<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>ndryshuar<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u201fu<\/span> <\/span>b\u00ebr\u00eb<\/span> <\/span>i<\/span><\/p>\n

krahasuesh\u00ebm me Seksionin 13 \u2013 <\/span>Inventar\u00ebt <\/em><\/span>t\u00eb Standardeve Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar p\u00ebr Nj\u00ebsite e Vogla dhe t\u00eb<\/span> <\/span>Mesme (SNRF p\u00ebr NVM). Nj\u00eb tabel\u00eb korresponduese e paragrafeve t\u00eb Standardit me paragrafe t\u00eb SNRF p\u00ebr NVM \u00ebsht\u00eb dh\u00ebn\u00eb<\/span> <\/span>n\u00eb paragrafin 36. P\u00ebr rastet q\u00eb nuk jan\u00eb trajtuar n\u00eb m\u00ebnyre t\u00eb drejtp\u00ebrdrejt\u00eb nga SKK 4 ose ndonj\u00eb SKK tjet\u00ebr, drejtuesit e<\/span> <\/span>nj\u00ebsis\u00eb ekonomike<\/span> <\/span>duhet q\u00eb, me miratimin e K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit, t\u00eb aplikojn\u00eb nj\u00eb politik\u00eb t\u00eb atill\u00eb q\u00eb siguron<\/span> <\/span>nj\u00eb pasqyrim t\u00eb v\u00ebrtet\u00eb dhe t\u00eb besuesh\u00ebm t\u00eb pozicionit financiar, performanc\u00ebs financiare dhe ndryshimeve t\u00eb fluksit t\u00eb mjeteve<\/span> <\/span>monetare<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>kapitalit<\/span> <\/span>t\u00eb<\/span> <\/span>nj\u00ebsis\u00eb<\/span> <\/span>ekonomike<\/span> <\/span>si\u00e7<\/span> <\/span>k\u00ebrkohet<\/span> <\/span>n\u00eb<\/span> <\/span>nenin<\/span> <\/span>9<\/span> <\/span>t\u00eb<\/span> <\/span>Ligjit<\/span> <\/span>nr.<\/span> <\/span>9228<\/span> <\/span>\u201cP\u00ebr<\/span> <\/span>Kontabilitetin<\/span> <\/span>e<\/span> <\/span>Pasqyrat<\/span><\/p>\n

Financiare\u201d,<\/span> <\/span>nxjerr\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>prill<\/span> <\/span>2004,<\/span> <\/span>i<\/span> <\/span>ndryshuar.<\/span><\/p>\n<\/td>\n<\/tr>\n

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3<\/span><\/p>\n<\/td>\n

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Pasqyrat<\/span> <\/span>financiare<\/span> <\/span>do<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrgatiten<\/span> <\/span>mbi<\/span> <\/span>baz\u00ebn<\/span> <\/span>e<\/span> <\/span>konceptit<\/span> <\/span>t\u00eb<\/span> <\/span>materialitetit.<\/span> <\/span>Standardet<\/span> <\/span>Komb\u00ebtare<\/span> <\/span>t\u00eb<\/span> <\/span>Kontabilitetit<\/span> <\/span>nuk<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span><\/p>\n

zbatohen<\/span> <\/span>p\u00ebr<\/span> <\/span>z\u00ebrat<\/span> <\/span>jomaterial\u00eb.<\/span> <\/span>Koncepti<\/span> <\/span>i materialitetit<\/span> <\/span>p\u00ebrkufizohet<\/span> <\/span>e<\/span> <\/span>sqarohet<\/span> <\/span>n\u00eb<\/span> <\/span>paragraf\u00ebt<\/span> <\/span>40<\/span> <\/span>deri<\/span> <\/span>90 t\u00eb<\/span> <\/span>SKK<\/span> <\/span>1.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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FUSHA<\/span> <\/span>E<\/span> <\/span>ZBATIMIT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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4<\/span><\/p>\n<\/td>\n

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Ky<\/span> <\/span>Standard<\/span> <\/span>do t\u00eb<\/span> <\/span>zbatohet<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u00eb<\/span> <\/span>gjith\u00eb<\/span> <\/span>inventar\u00ebt me<\/span> <\/span>p\u00ebrjashtim<\/span> <\/span>t\u00eb:<\/span><\/p>\n

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(a)<\/span>pun\u00ebs<\/span> <\/span>n\u00eb<\/span> <\/span>proces<\/span> <\/span>n\u00eb<\/span> <\/span>lidhje<\/span> <\/span>me<\/span> <\/span>kontratat<\/span> <\/span>e<\/span> <\/span>nd\u00ebrtimit<\/span> <\/span>(shih<\/span> <\/span>SKK<\/span> <\/span>8 <\/span>T\u00eb<\/em><\/span> <\/em><\/span>Ardhurat<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(b)<\/span>instrumentet<\/span> <\/span>financiar\u00eb<\/span> <\/span>(shih<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Instrumentet<\/em><\/span> <\/em><\/span>Financiare<\/em><\/span>)<\/span><\/div>\n<\/div>\n
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(c)<\/span>aktivet<\/span> <\/span>biologjike<\/span> <\/span>q\u00eb<\/span> <\/span>lidhen<\/span> <\/span>me<\/span> <\/span>aktivitetin<\/span> <\/span>bujq\u00ebsor<\/span> <\/span>e<\/span> <\/span>prodhimin<\/span> <\/span>bujq\u00ebsor<\/span> <\/span>n\u00eb<\/span> <\/span>momentin<\/span> <\/span>e <\/span> <\/span>vjeljes<\/span> <\/span>(shih<\/span> <\/span>SKK<\/span> <\/span>13<\/span><\/div>\n<\/div>\n<\/div>\n

Aktivet<\/em><\/span> <\/em><\/span>Biologjike<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Marr\u00ebveshjet<\/em><\/span> <\/em><\/span>Kon\u00e7esionare<\/em><\/span>)<\/span><\/p>\n<\/td>\n<\/tr>\n

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5<\/span><\/p>\n<\/td>\n

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Ky<\/span> <\/span>Standard<\/span> <\/span>nuk<\/span> <\/span>aplikohet<\/span> <\/span>p\u00ebr<\/span> <\/span>inventar\u00ebt<\/span> <\/span>e<\/span> <\/span>mbajtur<\/span> <\/span>nga:<\/span><\/p>\n

(a)<\/span> <\/span>prodhuesit<\/span> <\/span>e<\/span> <\/span>produkteve<\/span> <\/span>bujq\u00ebsore<\/span> <\/span>e<\/span> <\/span>pyjore,<\/span> <\/span>prodhimit<\/span> <\/span>bujq\u00ebsor<\/span> <\/span>pas<\/span> <\/span>vjeljes<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>mineraleve<\/span> <\/span>e<\/span> <\/span>produkteve<\/span> <\/span>minerale, n\u00eb<\/span> <\/span>rastet<\/span> <\/span>kur<\/span> <\/span>ato<\/span> <\/span>jan\u00eb t\u00eb<\/span> <\/span>matura<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>e drejt\u00eb pak\u00ebsuar<\/span> <\/span>me<\/span> <\/span>kostot p\u00ebr shitje<\/span> <\/span>p\u00ebrmes fitimit<\/span> <\/span>apo<\/span> <\/span>humbjes (shih<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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.<\/span><\/span><\/p>\n<\/td>\n

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SKK<\/span> <\/span>13<\/span> <\/span>Aktivet<\/em><\/span> <\/em><\/span>Biologjike<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Marr\u00ebveshjet Kon\u00e7esionare<\/em><\/span>),<\/span><\/p>\n

ose<\/span><\/p>\n

(b)<\/span> <\/span>brokerat<\/span> <\/span>e<\/span> <\/span>agjent\u00ebt<\/span> <\/span>e<\/span> <\/span>shitjes<\/span> <\/span>s\u00eb<\/span> <\/span>mallrave<\/span> <\/span>q\u00eb<\/span> <\/span>i<\/span> <\/span>matin<\/span> <\/span>inventar\u00ebt<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>e<\/span> <\/span>drejt\u00eb<\/span> <\/span>pak\u00ebsuar<\/span> <\/span>me<\/span> <\/span>kostot<\/span> <\/span>e<\/span> <\/span>shitjes<\/span> <\/span>p\u00ebrmes<\/span> <\/span>fitimit<\/span> <\/span>ose<\/span> <\/span>humbjes<\/span> <\/span>(shih<\/span> <\/span>SKK<\/span> <\/span>3<\/span> <\/span>Instrumentet<\/em><\/span> <\/em><\/span>Financiare<\/em><\/span>).<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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P\u00cbRKUFIZIMET<\/span> <\/span>KRYESORE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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6<\/span><\/p>\n<\/td>\n

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M\u00eb<\/span> <\/span>posht\u00eb<\/span> <\/span>jepen<\/span> <\/span>disa<\/span> <\/span>p\u00ebrkufizime<\/span> <\/span>kryesor\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrdorur<\/span> <\/span>n\u00eb<\/span> <\/span>k\u00ebt\u00eb<\/span> <\/span>standard:<\/span><\/p>\n

Inventar\u00ebt<\/em><\/span> <\/em><\/span><\/strong>jan\u00eb<\/span> <\/span>aktivet:<\/span><\/p>\n

\n
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(a)<\/span>e<\/span> <\/span>mbajtura<\/span> <\/span>p\u00ebr<\/span> <\/span>shitje<\/span> <\/span>n\u00eb<\/span> <\/span>rrjedh\u00ebn<\/span> <\/span>normale<\/span> <\/span>t\u00eb<\/span> <\/span>nj\u00ebsis\u00eb<\/span> <\/span>ekonomike<\/span><\/div>\n<\/div>\n
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(b)<\/span>q\u00eb<\/span> <\/span>ndodhen<\/span> <\/span>n\u00eb<\/span> <\/span>pro\u00e7esin<\/span> <\/span>e prodhimit,<\/span> <\/span>ose<\/span><\/div>\n<\/div>\n
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(c)<\/span>n\u00eb<\/span> <\/span>form\u00eb materialesh<\/span> <\/span>ose<\/span> <\/span>furnizimesh<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u201fu<\/span> <\/span>p\u00ebrdorur<\/span> <\/span>n\u00eb<\/span> <\/span>pro\u00e7esin<\/span> <\/span>e<\/span> <\/span>prodhimit<\/span> <\/span>ose<\/span> <\/span>n\u00eb<\/span> <\/span>kryerjen<\/span> <\/span>e<\/span> <\/span>sh\u00ebrbimeve.<\/span><\/div>\n<\/div>\n<\/div>\n

Vlera<\/em><\/span> <\/em><\/span>kontab\u00ebl<\/em><\/span> <\/em><\/span><\/strong>\u00ebsht\u00eb vlera me t\u00eb<\/span> <\/span>cil\u00ebn<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>njohur<\/span> <\/span>nj\u00eb<\/span> <\/span>aktiv<\/span> <\/span>n\u00eb<\/span> <\/span>pasqyr\u00ebn<\/span> <\/span>e<\/span> <\/span>pozicionit financiar.<\/span><\/p>\n<\/td>\n<\/tr>\n

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7<\/span><\/p>\n<\/td>\n

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Inventar\u00ebt<\/span> <\/span>e<\/span> <\/span>nj\u00ebsive<\/span> <\/span>prodhuese<\/span> <\/span>p\u00ebrb\u00ebhen<\/span> <\/span>nga<\/span> <\/span>l\u00ebnd\u00ebt<\/span> <\/span>e<\/span> <\/span>para<\/span> <\/span>e<\/span> <\/span>materialet<\/span> <\/span>p\u00ebr<\/span> <\/span>konsum,<\/span> <\/span>puna<\/span> <\/span>n\u00eb<\/span> <\/span>pro\u00e7es<\/span> <\/span>e<\/span> <\/span>produktet<\/span> <\/span>e<\/span><\/p>\n

p\u00ebrfunduara gati p\u00ebr shitje, mallrat e blera dhe t\u00eb mbajtura p\u00ebr rishitje me pak ose aspak nevoj\u00eb p\u00ebr ndryshim, q\u00eb jan\u00eb inventar\u00eb<\/span> <\/span>tipike p\u00ebr nj\u00ebsit\u00eb tregtare. Pronat e paluajtshme t\u00eb blera p\u00ebr rishitje duhet t\u00eb njihen si inventar, nd\u00ebrsa ato t\u00eb blera p\u00ebr p\u00ebrdorim<\/span> <\/span>n\u00eb<\/span> <\/span>pro\u00e7esin<\/span> <\/span>e prodhimit<\/span> <\/span>ose p\u00ebr<\/span> <\/span>q\u00ebllime<\/span> <\/span>administrative,<\/span> <\/span>duhet<\/span> <\/span>t\u00eb njihen<\/span> <\/span>si<\/span> <\/span>aktive<\/span> <\/span>afatgjata<\/span> <\/span>materiale.<\/span><\/p>\n<\/td>\n<\/tr>\n

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.<\/span><\/span><\/p>\n<\/td>\n

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NJOHJA<\/span> <\/span>DHE<\/span> <\/span>VLER\u00cbSIMI<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Njohja<\/span> <\/span>n\u00eb<\/span> <\/span>contabilit\u00e0<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

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8<\/span><\/p>\n<\/td>\n

\n

Fillimisht,<\/span> <\/span>nj\u00ebsia<\/span> <\/span>ekonomike<\/span> <\/span>duhet<\/span> <\/span>ta<\/span> <\/span>njoh\u00eb<\/span> <\/span>inventarin<\/span> <\/span>at\u00ebhere<\/span> <\/span>kur<\/span> <\/span>e<\/span> <\/span>ka<\/span> <\/span>n\u00ebn<\/span> <\/span>kontroll,<\/span> <\/span>pret<\/span> <\/span>p\u00ebrfitime<\/span> <\/span>ekonomike<\/span> <\/span>prej<\/span> <\/span>tij<\/span> <\/span>e<\/span><\/p>\n

kostoja<\/span> <\/span>e<\/span> <\/span>tij<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span> <\/span>vler\u00ebsohet<\/span> <\/span>me<\/span> <\/span>besueshm\u00ebri.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

9<\/span><\/p>\n<\/td>\n

\n

Njohja<\/span> <\/span>e<\/span> <\/span>inventar\u00ebve<\/span> <\/span>duhet<\/span> <\/span>t\u00eb b\u00ebhet<\/span> <\/span>zakonisht<\/span> <\/span>n\u00eb momentin<\/span> <\/span>e<\/span> <\/span>p\u00ebrfitimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Matja<\/span> <\/span>fillestare<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

Inventar\u00ebt maten fillimisht me kosto. Kostoja e inventarit p\u00ebrfshin: koston e t\u00eb gjitha materialeve t\u00eb lidhura drejtp\u00ebrdrejt me<\/span> <\/span>prodhimin si dhe koston e shnd\u00ebrrimit t\u00eb k\u00ebtyre materialeve n\u00eb produkte p\u00ebrfundimtare. Kostot e drejtp\u00ebrdrejta t\u00eb materialeve<\/span> <\/span>p\u00ebrfshijn\u00eb,<\/span> <\/span>p\u00ebrve\u00e7<\/span> <\/span>\u00e7mimit<\/span> <\/span>t\u00eb<\/span> <\/span>blerjes,<\/span> <\/span>edhe<\/span> <\/span>t\u00eb<\/span> <\/span>gjitha<\/span> <\/span>kostot<\/span> <\/span>e<\/span> <\/span>tjera<\/span> <\/span>q\u00eb<\/span> <\/span>nevojiten<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u00eb<\/span> <\/span>sjell\u00eb<\/span> <\/span>inventarin<\/span> <\/span>n\u00eb<\/span> <\/span>gjendjen<\/span> <\/span>e<\/span><\/p>\n

vendndodhjen<\/span> <\/span>ekzistuese.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

11<\/span><\/p>\n<\/td>\n

\n

Kostoja<\/span> <\/span>e<\/span> <\/span>l\u00ebnd\u00ebve<\/span> <\/span>t\u00eb<\/span> <\/span>para,<\/span> <\/span>materialeve<\/span> <\/span>t\u00eb<\/span> <\/span>konsumit,<\/span> <\/span>tok\u00ebs<\/span> <\/span>e<\/span> <\/span>nd\u00ebrtesave<\/span> <\/span>t\u00eb<\/span> <\/span>blera<\/span> <\/span>p\u00ebr<\/span> <\/span>rishitje,<\/span> <\/span>p\u00ebrb\u00ebhet<\/span> <\/span>nga<\/span> <\/span>\u00e7mimi<\/span> <\/span>i<\/span> <\/span>blerjes,<\/span><\/p>\n

shpenzimet<\/span> <\/span>e<\/span> <\/span>transportit,<\/span> <\/span>taksat<\/span> <\/span>e<\/span> <\/span>importit,<\/span> <\/span>magazinimi,<\/span> <\/span>zbritjet<\/span> <\/span>e<\/span> <\/span>shtesat<\/span> <\/span>tregtare<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>tjera<\/span> <\/span>shpenzime<\/span> <\/span>t\u00eb<\/span> <\/span>tjera<\/span> <\/span>t\u00eb<\/span> <\/span>ngjashme<\/span> <\/span>(taksat<\/span> <\/span>e parimbursueshme).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

12<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb nj\u00ebsi ekonomike mund t\u201ei blej\u00eb inventar\u00ebt n\u00eb kushtet e shlyerjes s\u00eb shtyr\u00eb. N\u00eb disa raste, marr\u00ebveshja p\u00ebrmban efektivisht<\/span> <\/span>nj\u00eb<\/span> <\/span>element<\/span> <\/span>financimi<\/span> <\/span>t\u00eb<\/span> <\/span>pashpalluar,<\/span> <\/span>p\u00ebr<\/span> <\/span>shembull, nj\u00eb<\/span> <\/span>diferenc\u00eb<\/span> <\/span>midis<\/span> <\/span>\u00e7mimit<\/span> <\/span>t\u00eb<\/span> <\/span>blerjes<\/span> <\/span>n\u00eb<\/span> <\/span>kushtet<\/span> <\/span>e<\/span> <\/span>kreditimit<\/span> <\/span>normal<\/span> <\/span>e<\/span> <\/span>shum\u00ebs<\/span> <\/span>s\u00eb shlyerjes<\/span> <\/span>s\u00eb<\/span> <\/span>shtyr\u00eb.<\/span> <\/span>N\u00eb<\/span> <\/span>k\u00ebto<\/span> <\/span>raste,<\/span> <\/span>diferenca<\/span> <\/span>njihet si<\/span> <\/span>shpenzim<\/span> <\/span>interesi<\/span> <\/span>gjat\u00eb<\/span> <\/span>periudh\u00ebs s\u00eb<\/span> <\/span>financimit<\/span> <\/span>e<\/span> <\/span>nuk<\/span> <\/span>i<\/span><\/p>\n

shtohet<\/span> <\/span>kostos<\/span> <\/span>s\u00eb<\/span> <\/span>inventarit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Vler\u00ebsimi<\/span> <\/span>i<\/span> <\/span>m\u00ebpassh\u00ebm<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

13<\/span><\/p>\n<\/td>\n

\n

Pas<\/span> <\/span>njohjes,<\/span> <\/span>nj\u00eb<\/span> <\/span>nj\u00ebsi<\/span> <\/span>ekonomike<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>mat\u00eb<\/span> <\/span>inventarin<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>m\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ul\u00ebt<\/span> <\/span>midis<\/span> <\/span>kostos<\/span> <\/span>e<\/span> <\/span>\u00e7mimit<\/span> <\/span>t\u00eb<\/span> <\/span>vler\u00ebsuar<\/span> <\/span>t\u00eb<\/span> <\/span>shitjes<\/span><\/p>\n

pak\u00ebsuar<\/span> <\/span>me<\/span> <\/span>kostot<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u201eu<\/span> <\/span>p\u00ebrfunduar<\/span> <\/span>e<\/span> <\/span>shitur.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

14<\/span><\/p>\n<\/td>\n

\n

P\u00ebr<\/span> <\/span>ato<\/span> <\/span>mallra<\/span> <\/span>q\u00eb<\/span> <\/span>nuk<\/span> <\/span>jan\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>k\u00ebmbyeshme<\/span> <\/span>n\u00eb<\/span> <\/span>tregje<\/span> <\/span>t\u00eb<\/span> <\/span>zakonshme<\/span> <\/span>apo<\/span> <\/span>q\u00eb<\/span> <\/span>jan\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ve\u00e7anta<\/span> <\/span>p\u00ebr<\/span> <\/span>projekte<\/span> <\/span>specifike,<\/span> <\/span>kostoja<\/span> <\/span>duhet<\/span><\/p>\n

t\u00eb p\u00ebrcaktohet mbi baz\u00ebn e metod\u00ebs s\u00eb identifikimit specifik. Metoda e kostos bazuar n\u00eb identifikimin specifik nuk \u00ebsht\u00eb e<\/span> <\/span>p\u00ebrshtatshme p\u00ebr produkte homogjene si p\u00ebr shembull l\u00ebnd\u00ebt e para q\u00eb p\u00ebrdoren n\u00eb prodhim dhe pjes\u00ebt e k\u00ebmbimit q\u00eb blihen<\/span> <\/span>shpesh dhe me \u00e7mime t\u00eb ndryshme. P\u00ebr t\u00eb p\u00ebrcaktuar koston e nj\u00eb inventari t\u00eb till\u00eb, duhet t\u00eb p\u00ebrdoret ose mesatarja e ponderuar<\/span> <\/span>ose<\/span> <\/span>metoda<\/span> <\/span>\u201chyrje<\/span> <\/span>e<\/span> <\/span>par\u00eb, dalje<\/span> <\/span>e<\/span> <\/span>pare\u201d<\/span> <\/span>(FIFO).<\/span> <\/span>P\u00ebr t\u00eb<\/span> <\/span>llogaritur<\/span> <\/span>koston<\/span> <\/span>e<\/span> <\/span>inventareve<\/span> <\/span>q\u00eb<\/span> <\/span>kan\u00eb<\/span> <\/span>t\u00eb nj\u00ebjt\u00ebn<\/span> <\/span>natyr\u00eb<\/span> <\/span>e<\/span> <\/span>p\u00ebrdorim<\/span> <\/span>p\u00ebr<\/span><\/p>\n

nj\u00ebsin\u00eb ekonomike, duhet t\u00eb p\u00ebrdoret e nj\u00ebjta formul\u00eb. Megjithat\u00eb, p\u00ebr inventar\u00ebt me natyr\u00eb ose p\u00ebrdorim t\u00eb ndrysh\u00ebm, p\u00ebr<\/span> <\/span>llogaritjen<\/span> <\/span>e<\/span> <\/span>kostos<\/span> <\/span>mund t\u00eb<\/span> <\/span>justifikohet<\/span> <\/span>p\u00ebrdorimi<\/span> <\/span>i<\/span> <\/span>formulave<\/span> <\/span>t\u00eb<\/span> <\/span>ndryshme<\/span> <\/span>nga<\/span> <\/span>ato t\u00eb<\/span> <\/span>p\u00ebrmendura<\/span> <\/span>m\u00eb sip\u00ebr.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

Nj\u00ebsit\u00eb<\/span> <\/span>ekonomike<\/span> <\/span>q\u00eb<\/span> <\/span>merren<\/span> <\/span>me<\/span> <\/span>prodhim<\/span> <\/span>produktesh<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrcaktojn\u00eb<\/span> <\/span>koston<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>t\u00eb<\/span> <\/span>tyre.<\/span> <\/span>Kostoja<\/span> <\/span>e<\/span> <\/span>inventarit<\/span><\/p>\n

duhet t\u00eb p\u00ebrfshij\u00eb t\u00eb gjitha kostot e blerjes, kostot e shnd\u00ebrrimit\/prodhimit dhe kostot q\u00eb lidhen me sjelljen e inventarit n\u00eb<\/span> <\/span>kushtet<\/span> <\/span>e<\/span> <\/span>vendndodhjen<\/span> <\/span>ekzistuese.<\/span> <\/span>Metoda<\/span> <\/span>t\u00eb<\/span> <\/span>bazuara<\/span> <\/span>n\u00eb<\/span> <\/span>koston<\/span> <\/span>direkte<\/span> <\/span>ku<\/span> <\/span>t\u00eb<\/span> <\/span>gjitha<\/span> <\/span>shpenzimet<\/span> <\/span>indirekte<\/span> <\/span>futen<\/span> <\/span>n\u00eb<\/span> <\/span>shpenzimet e periudh\u00ebs nuk lejohen. Kostot indirekte duhet t\u201fi ngarkohen inventarit<\/span> <\/span>pavar\u00ebsisht se si klasifikohen ato nga<\/span> <\/span>nj\u00ebsia<\/span> <\/span>ekonomike.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

16<\/span><\/p>\n<\/td>\n

\n

Shembuj<\/span> <\/span>t\u00eb<\/span> <\/span>shpenzimeve<\/span> <\/span>q\u00eb<\/span> <\/span>nuk<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrfshihen<\/span> <\/span>n\u00eb koston<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>jan\u00eb<\/span> <\/span>dh\u00ebn\u00eb m\u00eb posht\u00eb:<\/span><\/p>\n

\n
\n
(a)<\/span>shpenzimet<\/span> <\/span>e<\/span> <\/span>pun\u00ebve<\/span> <\/span>k\u00ebrkimore<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>shumat<\/span> <\/span>mbi normalen<\/span> <\/span>nga<\/span> <\/span>d\u00ebmtimet,<\/span> <\/span>firot,<\/span> <\/span>kostot<\/span> <\/span>e<\/span> <\/span>prodhimit<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>pun\u00ebs,<\/span> <\/span>penalitete<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>tjera<\/span> <\/span>t\u00eb<\/span> <\/span>ngjashme;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>shpenzimet<\/span> <\/span>e<\/span> <\/span>shitjes<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>shpenzimet<\/span> <\/span>e<\/span> <\/span>p\u00ebrgjithshme<\/span> <\/span>t\u00eb<\/span> <\/span>administrimit<\/span> <\/span>q\u00eb<\/span> <\/span>nuk<\/span> <\/span>kontribuojn\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>sjelljen<\/span> <\/span>e<\/span> <\/span>inventar\u00ebve<\/span> <\/span>n\u00eb<\/span> <\/span>vendndodhjen<\/span> <\/span>e<\/span> <\/span>kushtet<\/span> <\/span>aktuale.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

17<\/span><\/p>\n<\/td>\n

\n

Shpenzimet<\/span> <\/span>indirekte<\/span> <\/span>fikse<\/span> <\/span>t\u00eb<\/span> <\/span>prodhimit<\/span> <\/span>llogariten<\/span> <\/span>si<\/span> <\/span>pjes\u00eb<\/span> <\/span>e<\/span> <\/span>kostos<\/span> <\/span>s\u00eb<\/span> <\/span>inventarit<\/span> <\/span>duke<\/span> <\/span>marr\u00eb<\/span> <\/span>p\u00ebr<\/span> <\/span>baz\u00eb<\/span> <\/span>kapacitetin<\/span> <\/span>normal<\/span> <\/span>t\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

prodhimit.<\/span> <\/span>Kapaciteti<\/span> <\/span>normal<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>niveli i<\/span> <\/span>prodhimit<\/span> <\/span>q\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>nj\u00ebsi<\/span> <\/span>ekonomike<\/span> <\/span>pret<\/span> <\/span>t\u00eb<\/span> <\/span>arrij\u00eb<\/span> <\/span>mesatarisht<\/span> <\/span>gjat\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>s\u00ebr\u00eb<\/span> <\/span>periudhash<\/span><\/p>\n

kontab\u00ebl. Shpenzimet indirekte variab\u00ebl t\u00eb prodhimit llogariten duke marr\u00eb p\u00ebr baz\u00eb prodhimin aktual. Nj\u00eb nj\u00ebsi ekonomike<\/span> <\/span>duhet t\u201fi ngarkoj\u00eb shpenzimet indirekte t\u00eb pashp\u00ebrndara n\u00eb shpenzimet e periudh\u00ebs kontab\u00ebl, si p\u00ebr shembull shpenzimet e<\/span> <\/span>pangarkuara<\/span> <\/span>p\u00ebr<\/span> <\/span>shkak<\/span> <\/span>t\u00eb<\/span> <\/span>ndryshimit<\/span> <\/span>t\u00eb<\/span> <\/span>shfryt\u00ebzimit<\/span> <\/span>aktual t\u00eb<\/span> <\/span>kapacitetit<\/span> <\/span>nga<\/span> <\/span>kapaciteti<\/span> <\/span>i<\/span> <\/span>plot\u00eb.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

18<\/span><\/p>\n<\/td>\n

\n

Kapitalizimi<\/span> <\/span>i<\/span> <\/span>shpenzimeve<\/span> <\/span>t\u00eb<\/span> <\/span>magazinimit,<\/span> <\/span>d.m.th.<\/span> <\/span>p\u00ebrfshirja<\/span> <\/span>e<\/span> <\/span>tyre<\/span> <\/span>n\u00eb<\/span> <\/span>koston<\/span> <\/span>e<\/span> <\/span>inventarit,<\/span> <\/span>n\u00eb<\/span> <\/span>vend<\/span> <\/span>q\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ngarkohen<\/span> <\/span>n\u00eb<\/span> <\/span>shpenzime,<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>i<\/span> <\/span>p\u00ebrshtatsh\u00ebm<\/span> <\/span>vet\u00ebm<\/span> <\/span>n\u00ebse<\/span> <\/span>magazinimi<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>i<\/span> <\/span>domosdosh\u00ebm<\/span> <\/span>gjat\u00eb<\/span> <\/span>pro\u00e7esit<\/span> <\/span>t\u00eb<\/span> <\/span>prodhimit<\/span> <\/span>d.m.th.<\/span> <\/span>magazinim<\/span> <\/span>i<\/span><\/p>\n

nd\u00ebrmjet\u00ebm<\/span> <\/span>para<\/span> <\/span>se<\/span> <\/span>t\u00eb<\/span> <\/span>kalohet<\/span> <\/span>n\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>faz\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>m\u00ebtejshme<\/span> <\/span>prodhimi.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

19<\/span><\/p>\n<\/td>\n

\n

Produktet<\/span> <\/span>q\u00eb<\/span> <\/span>prodhohen<\/span> <\/span>s\u00eb<\/span> <\/span>bashku,<\/span> <\/span>d.m.th.<\/span> <\/span>n\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>pro\u00e7es<\/span> <\/span>t\u00eb<\/span> <\/span>vet\u00ebm<\/span> <\/span>prodhimi,<\/span> <\/span>njihen<\/span> <\/span>si<\/span> <\/span>bashk\u00ebprodukte.<\/span> <\/span>Ato<\/span> <\/span>shpenzime<\/span><\/p>\n

prodhimi t\u00eb cilat jan\u00eb kryer duke filluar nga momenti kur k\u00ebto produkte b\u00ebhen individualisht t\u00eb identifikueshme mund t\u00eb lidhen<\/span> <\/span>leht\u00ebsisht dhe drejtp\u00ebrdrejt\u00eb me produktin dhe rrjedhimisht mund t\u00eb shp\u00ebrndahen n\u00ebp\u00ebr produktet individuale n\u00eb m\u00ebnyr\u00eb t\u00eb<\/span> <\/span>drejtp\u00ebrdrejt\u00eb. Shpenzimet e prodhimit t\u00eb cilat jan\u00eb kryer para k\u00ebtij momenti duhet t\u00eb shp\u00ebrndahen n\u00ebp\u00ebr produktet individuale<\/span> <\/span>n\u00eb<\/span> <\/span>baz\u00eb t\u00eb nj\u00eb metode t\u00eb arsyeshme<\/span> <\/span>dhe t\u00eb p\u00ebrshtatshme.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

Shp\u00ebrndarja e shpenzimeve mbi baz\u00ebn e vler\u00ebs relative t\u00eb shitjeve t\u00eb produkteve t\u00eb p\u00ebrbashk\u00ebta \u00ebsht\u00eb nj\u00eb nga metodat p\u00ebr<\/span> <\/span>shp\u00ebrndarjen e shpenzimeve t\u00eb p\u00ebrbashk\u00ebta. Shpenzimet e p\u00ebrbashk\u00ebta shp\u00ebrndahen n\u00eb baz\u00eb t\u00eb vler\u00ebs relative t\u00eb shitjes s\u00eb<\/span> <\/span>produkteve,<\/span> <\/span>d.m.th.<\/span> <\/span>n\u00eb<\/span> <\/span>p\u00ebrpjestim<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>e<\/span> <\/span>tyre<\/span> <\/span>t\u00eb<\/span> <\/span>shitjes,<\/span> <\/span>n\u00eb<\/span> <\/span>momentin<\/span> <\/span>kur<\/span> <\/span>k\u00ebto<\/span> <\/span>produkte<\/span> <\/span>b\u00ebhen<\/span> <\/span>individualisht<\/span> <\/span>t\u00eb<\/span> <\/span>identifikueshme, d.m.th. n\u00eb pik\u00ebn e ndarjes. Kjo metod\u00eb ka vlera praktike kur bashk\u00ebproduktet kan\u00eb fitime t\u00eb nj\u00ebjta, por nuk<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>e<\/span> <\/span>p\u00ebrshtatshme<\/span> <\/span>kur<\/span> <\/span>produktet<\/span> <\/span>kan\u00eb<\/span> <\/span>ndryshime<\/span> <\/span>t\u00eb<\/span> <\/span>konsiderueshme<\/span> <\/span>n\u00eb<\/span> <\/span>fitim,<\/span> <\/span>pasi<\/span> <\/span>shp\u00ebrndarja<\/span> <\/span>nuk<\/span> <\/span>do<\/span> <\/span>t\u201fi<\/span> <\/span>pasqyronte<\/span> <\/span>n\u00eb<\/span><\/p>\n

m\u00ebnyr\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>drejt\u00eb<\/span> <\/span>kostot<\/span> <\/span>q\u00eb<\/span> <\/span>i<\/span> <\/span>takojn\u00eb<\/span> <\/span>\u00e7do produkti.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

21<\/span><\/p>\n<\/td>\n

\n

N\u00ebnproduktet<\/span> <\/span>jan\u00eb<\/span> <\/span>produkte<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrbashk\u00ebta<\/span> <\/span>me<\/span> <\/span>nj\u00eb<\/span> <\/span>vler\u00eb<\/span> <\/span>relativisht<\/span> <\/span>t\u00eb<\/span> <\/span>par\u00ebnd\u00ebsishme,<\/span> <\/span>e<\/span> <\/span>vler\u00ebsimi<\/span> <\/span>i<\/span> <\/span>tyre<\/span> <\/span>n\u00eb<\/span> <\/span>m\u00ebnyr\u00eb<\/span> <\/span>t\u00eb<\/span><\/p>\n

ngjashme<\/span> <\/span>me<\/span> <\/span>at\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>produktit<\/span> <\/span>kryesor,<\/span> <\/span>nuk<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>i<\/span> <\/span>p\u00ebrshtatsh\u00ebm.<\/span> <\/span>Nj\u00eb<\/span> <\/span>alternativ\u00eb<\/span> <\/span>e<\/span> <\/span>p\u00ebrshtatshme<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>q\u00eb<\/span> <\/span>shpenzimet<\/span> <\/span>e<\/span> <\/span>n\u00ebnprodukteve<\/span> <\/span>n\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>shum\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>barabart\u00eb<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>e<\/span> <\/span>tyre<\/span> <\/span>neto t\u00eb<\/span> <\/span>shitjes<\/span> <\/span>t\u00eb<\/span> <\/span>zbriten<\/span> <\/span>nga<\/span> <\/span>kostoja<\/span> <\/span>e<\/span> <\/span>produktit<\/span> <\/span>kryesor.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

22<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> <\/span>nj\u00ebsi<\/span> <\/span>ekonomike<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrdor\u00eb<\/span> <\/span>teknika<\/span> <\/span>t\u00eb<\/span> <\/span>tilla<\/span> <\/span>si<\/span> <\/span>metoda<\/span> <\/span>e<\/span> <\/span>kostos<\/span> <\/span>standarde,<\/span> <\/span>metoda<\/span> <\/span>e<\/span> <\/span>\u00e7mimeve<\/span> <\/span>me<\/span> <\/span>pakic\u00eb<\/span> <\/span>ose<\/span> <\/span>t\u00eb<\/span><\/p>\n

\u00e7mimit t\u00eb blerjes m\u00eb t\u00eb fundit p\u00ebr t\u00eb matur koston e<\/span> <\/span>inventar\u00ebve<\/span> <\/span>n\u00ebse<\/span> <\/span>rezultati nga p\u00ebrdorimi i k\u00ebtyre metodave p\u00ebrafron<\/span> <\/span>me<\/span> <\/span>koston. Kostot<\/span> <\/span>standarde<\/span> <\/span>marrin parasysh nivelet normale t\u00eb materialeve<\/span> <\/span>e<\/span> <\/span>furnizimeve, t\u00eb pun\u00ebs, efektivitetit dhe<\/span> <\/span>p\u00ebrdorimit<\/span> <\/span>t\u00eb<\/span> <\/span>kapaciteteve. Ato<\/span> <\/span>rishikohen<\/span> <\/span>rregullisht<\/span> <\/span>dhe,<\/span> <\/span>n\u00ebse<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>e<\/span> <\/span>nevojshme, rishikohen<\/span> <\/span>duke<\/span> <\/span>u nisur nga<\/span> <\/span>kushtet<\/span> <\/span>aktuale.<\/span><\/p>\n

Metoda e \u00e7mimeve t\u00eb shitjes me pakic\u00eb e mat koston duke zvog\u00ebluar vler\u00ebn e shitjes s\u00eb inventarit me p\u00ebrqindjen e duhur t\u00eb<\/span> <\/span>marzhit<\/span> <\/span>bruto.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Zhvler\u00ebsimi<\/span> <\/span>i<\/span> <\/span>inventarit<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

23<\/span><\/p>\n<\/td>\n

\n

Inventaret<\/span> <\/span>duhet<\/span> <\/span>t\u201fi<\/span> <\/span>n\u00ebnshtrohen<\/span> <\/span>testit<\/span> <\/span>t\u00eb<\/span> <\/span>zhvler\u00ebsimit<\/span> <\/span>n\u00eb<\/span> <\/span>dat\u00ebn<\/span> <\/span>e<\/span> <\/span>raportimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

24<\/span><\/p>\n<\/td>\n

\n

K\u00ebrkesa<\/span> <\/span>p\u00ebr<\/span> <\/span>vler\u00ebsimin<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>me<\/span> <\/span>vler\u00ebn<\/span> <\/span>m\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ul\u00ebt<\/span> <\/span>mes<\/span> <\/span>kostos<\/span> <\/span>e<\/span> <\/span>\u00e7mimit<\/span> <\/span>t\u00eb<\/span> <\/span>vler\u00ebsuar<\/span> <\/span>t\u00eb<\/span> <\/span>shitjes<\/span> <\/span>pak\u00ebsuar<\/span> <\/span>me<\/span> <\/span>kostot<\/span> <\/span>p\u00ebr<\/span><\/p>\n

t\u201eu p\u00ebrfunduar dhe shitur e detyron njesin\u00eb ekonomike q\u00eb t\u00eb regjistroj\u00eb n\u00eb kontabilitet humbjet nga zhvler\u00ebsimi n\u00eb momentin<\/span> <\/span>kur ky i fundit ndodh. Zvog\u00eblimet p\u00ebr t\u00eb arritur n\u00eb \u00e7mimin e vler\u00ebsuar t\u00eb shitjes pak\u00ebsuar me kostot p\u00ebr t\u201eu p\u00ebrfunduar dhe<\/span> <\/span>shitur mund t\u00eb ndodhin n\u00eb ato raste kur ka nj\u00eb r\u00ebnie t\u00eb \u00e7mimeve t\u00eb shitjes ose kur shpenzimet e p\u00ebrfundimit apo shpenzimet<\/span> <\/span>direkte<\/span> <\/span>t\u00eb<\/span> <\/span>shitjeve<\/span> <\/span>jan\u00eb<\/span> <\/span>rritur.<\/span> <\/span>Ka<\/span> <\/span>e<\/span> <\/span>raste<\/span> <\/span>kur<\/span> <\/span>disa<\/span> <\/span>produkte<\/span> <\/span>d\u00ebmtohen<\/span> <\/span>p\u00ebrpara<\/span> <\/span>se<\/span> <\/span>t\u00eb<\/span> <\/span>shiten<\/span> <\/span>ose<\/span> <\/span>kur<\/span> <\/span>disa<\/span> <\/span>t\u00eb<\/span> <\/span>tjer\u00eb<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span><\/p>\n

mbahen n\u00eb sasira t\u00eb tilla q\u00eb nuk mund t\u00eb shiten brenda nj\u00eb periudh\u00eb kohe t\u00eb arsyeshme. N\u00eb raste t\u00eb tilla, kostoja e inventarit<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>zvog\u00eblohet<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u00eb<\/span> <\/span>arritur<\/span> <\/span>n\u00eb<\/span> <\/span>\u00e7mimin<\/span> <\/span>e<\/span> <\/span>vler\u00ebsuar<\/span> <\/span>t\u00eb<\/span> <\/span>shitjes<\/span> <\/span>pak\u00ebsuar<\/span> <\/span>me<\/span> <\/span>kostot<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u201eu<\/span> <\/span>p\u00ebrfunduar dhe<\/span> <\/span>shitur.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

Shuma<\/span> <\/span>e<\/span> <\/span>uljes<\/span> <\/span>s\u00eb<\/span> <\/span>vler\u00ebs<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrcaktohet<\/span> <\/span>z\u00eb<\/span> <\/span>p\u00ebr<\/span> <\/span>z\u00eb.<\/span> <\/span>N\u00eb<\/span> <\/span>rastet<\/span> <\/span>kur<\/span> <\/span>nj\u00eb<\/span> <\/span>vler\u00ebsim<\/span> <\/span>i<\/span> <\/span>till\u00eb<\/span> <\/span>nuk<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>praktik,<\/span> <\/span>zhvler\u00ebsimi<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span><\/p>\n

matet p\u00ebr nj\u00eb grup z\u00ebrash t\u00eb ngjash\u00ebm ose q\u00eb kan\u00eb lidhje me nj\u00ebri-tjetrin. Z\u00ebrat jan\u00eb t\u00eb ngjash\u00ebm ose kan\u00eb lidhje me nj\u00ebri-tjetrin<\/span> <\/span>n\u00ebse ato i p\u00ebrkasin t\u00eb nj\u00ebjt\u00ebs linj\u00eb prodhimi si dhe kan\u00eb funksione ose p\u00ebrdorime t\u00eb nj\u00ebjta. Zvog\u00eblimi duhet t\u00eb marr\u00eb parasysh<\/span> <\/span>kostot e vler\u00ebsuara p\u00ebr p\u00ebrfundimin dhe shitjen e produkteve, por nuk duhet t\u00eb p\u00ebrfshij\u00eb fitimin q\u00eb do t\u00eb krijohet n\u00eb fazat e<\/span> <\/span>m\u00ebvonshme<\/span> <\/span>t\u00eb prodhimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

26<\/span><\/p>\n<\/td>\n

\n

\u00c7mimet<\/span> <\/span>e<\/span> <\/span>tregut<\/span> <\/span>p\u00ebr<\/span> <\/span>materialet<\/span> <\/span>e<\/span> <\/span>furnizimet<\/span> <\/span>p\u00ebr<\/span> <\/span>p\u00ebrdorim<\/span> <\/span>n\u00eb<\/span> <\/span>prodhim<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span> <\/span>zbresin<\/span> <\/span>n\u00ebn<\/span> <\/span>koston<\/span> <\/span>e<\/span> <\/span>tyre.<\/span> <\/span>Nj\u00ebsia<\/span> <\/span>ekonomike<\/span><\/p>\n

duhet<\/span> <\/span>t\u00eb<\/span> <\/span>vazhdoj\u00eb<\/span> <\/span>t\u201fi<\/span> <\/span>mbaj\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>contabilit\u00e0<\/span> <\/span>k\u00ebto<\/span> <\/span>materiale<\/span> <\/span>me<\/span> <\/span>kosto<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>mos<\/span> <\/span>b\u00ebj\u00eb<\/span> <\/span>ndryshime<\/span> <\/span>p\u00ebr<\/span> <\/span>zhvler\u00ebsimin<\/span> <\/span>e<\/span> <\/span>tyre<\/span> <\/span>n\u00ebse<\/span> <\/span>ajo<\/span> <\/span>parashikon<\/span> <\/span>q\u00eb k\u00ebto produkte<\/span> <\/span>do shiten<\/span> <\/span>me<\/span> <\/span>\u00e7mime<\/span> <\/span>m\u00eb<\/span> <\/span>t\u00eb larta<\/span> <\/span>se<\/span> <\/span>kostoja e<\/span> <\/span>prodhimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

27<\/span><\/p>\n<\/td>\n

\n

Shuma<\/span> <\/span>e<\/span> <\/span>rikuperueshme<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrcaktohet<\/span> <\/span>duke<\/span> <\/span>pasur<\/span> <\/span>parasysh<\/span> <\/span>kushtet<\/span> <\/span>q\u00eb<\/span> <\/span>ekzistojn\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>dat\u00ebn<\/span> <\/span>e<\/span> <\/span>raportimit.<\/span> <\/span>Ngjarjet<\/span><\/p>\n

ekonomike<\/span> <\/span>t\u00eb<\/span> <\/span>cilat<\/span> <\/span>ndodhin<\/span> <\/span>pas<\/span> <\/span>mbylljes<\/span> <\/span>s\u00eb<\/span> <\/span>periudh\u00ebs<\/span> <\/span>kontab\u00ebl<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>konsiderohen<\/span> <\/span>n\u00eb<\/span> <\/span>at\u00eb<\/span> <\/span>mas\u00eb<\/span> <\/span>sa<\/span> <\/span>ato<\/span> <\/span>konfirmojn\u00eb<\/span> <\/span>kushtet<\/span> <\/span>q\u00eb ekzistonin n\u00eb ose para dat\u00ebs s\u00eb raportimit. Ky pro\u00e7es k\u00ebrkon q\u00eb t\u00eb merren parasysh dhe t\u00eb gjykohen me kujdes t\u00eb gjitha t\u00eb<\/span> <\/span>dh\u00ebnat e disponueshme n\u00eb lidhje me ndryshimet n\u00eb \u00e7mimet e shitjes ose n\u00eb kosto n\u00eb periudh\u00ebn pas dat\u00ebs s\u00eb raportimit si dhe<\/span> <\/span>n\u00ebse k\u00ebto ndryshime<\/span> <\/span>jan\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>reflektim<\/span> <\/span>apo<\/span> <\/span>nj\u00eb<\/span> <\/span>vazhdim<\/span> <\/span>logjik<\/span> <\/span>i<\/span> <\/span>kushteve<\/span> <\/span>ekzistuese<\/span> <\/span>n\u00eb<\/span> <\/span>ose<\/span> <\/span>para<\/span> <\/span>dat\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>raportimit.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

28<\/span><\/p>\n<\/td>\n

\n

Nj\u00eb<\/span> <\/span>zvog\u00eblim<\/span> <\/span>i<\/span> <\/span>b\u00ebr\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>nj\u00eb<\/span> <\/span>periudh\u00eb<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>m\u00ebparshme<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>rimerret<\/span> <\/span>n\u00eb<\/span> <\/span>ato<\/span> <\/span>raste<\/span> <\/span>kur<\/span> <\/span>kushtet<\/span> <\/span>mbi<\/span> <\/span>baz\u00ebn<\/span> <\/span>e<\/span> <\/span>t\u00eb<\/span> <\/span>cilave<\/span><\/p>\n

\u00ebsht\u00eb<\/span> <\/span>b\u00ebr\u00eb<\/span> <\/span>zvog\u00eblimi<\/span> <\/span>nuk<\/span> <\/span>ekzistojn\u00eb m\u00eb.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Annullamento della registrazione<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

29<\/span><\/p>\n<\/td>\n

\n

Inventari<\/span> <\/span>\u00e7regjistrohet<\/span> <\/span>at\u00ebhere<\/span> <\/span>kur<\/span> <\/span>shitet.<\/span> <\/span>Nj\u00ebsia<\/span> <\/span>ekonomike<\/span> <\/span>duhet<\/span> <\/span>ta<\/span> <\/span>\u00e7regjistroj\u00eb<\/span> <\/span>inventarin<\/span> <\/span>edhe<\/span> <\/span>n\u00eb<\/span> <\/span>ato<\/span> <\/span>raste<\/span> <\/span>kur<\/span> <\/span>ai<\/span> <\/span>nuk<\/span> <\/span>ka<\/span> <\/span>m\u00eb<\/span><\/p>\n

vler\u00eb<\/span> <\/span>ekonomike<\/span> <\/span>n\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ardhmen,<\/span> <\/span>si<\/span> <\/span>p\u00ebr<\/span> <\/span>shembull<\/span> <\/span>inventari<\/span> <\/span>i<\/span> <\/span>vjet\u00ebruar.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

Momenti<\/span> <\/span>kur<\/span> <\/span>inventari<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>\u00e7regjistrohet<\/span> <\/span>nuk<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>gjithmon\u00eb<\/span> <\/span>i<\/span> <\/span>leht\u00eb<\/span> <\/span>p\u00ebr<\/span> <\/span>t\u201fu<\/span> <\/span>p\u00ebrcaktuar.<\/span> <\/span>P\u00ebr<\/span> <\/span>shembull,<\/span> <\/span>kur<\/span> <\/span>nj\u00eb<\/span> <\/span>nj\u00ebsi<\/span><\/p>\n

ekonomike<\/span> <\/span>furnizon<\/span> <\/span>nj\u00eb<\/span> <\/span>agjent<\/span> <\/span>shitjesh<\/span> <\/span>sipas<\/span> <\/span>nj\u00eb<\/span> <\/span>marr\u00ebveshje<\/span> <\/span>dor\u00ebzimi<\/span> <\/span>ose<\/span> <\/span>nj\u00eb<\/span> <\/span>marr\u00ebveshje<\/span> <\/span>shitblerjeje,<\/span> <\/span>rreziqet<\/span> <\/span>e<\/span> <\/span>p\u00ebrfitimet<\/span><\/p>\n

e<\/span> <\/span>lidhura<\/span> <\/span>me<\/span> <\/span>pron\u00ebsin\u00eb<\/span> <\/span>e<\/span> <\/span>k\u00ebtyre<\/span> <\/span>mallrave<\/span> <\/span>mund<\/span> <\/span>t\u201fi<\/span> <\/span>p\u00ebrkasin<\/span> <\/span>nj\u00ebsis\u00eb<\/span> <\/span>ekonomike<\/span> <\/span>e<\/span> <\/span>p\u00ebr<\/span> <\/span>rrjedhoj\u00eb<\/span> <\/span>k\u00ebto<\/span> <\/span>mallra<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>vazhdojn\u00eb<\/span> <\/span>t\u00eb njihen<\/span> <\/span>si<\/span> <\/span>aktive<\/span> <\/span>nga<\/span> <\/span>nj\u00ebsia<\/span> <\/span>ekonomike.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

PARAQITJA E<\/span> <\/span>INVENTARIT<\/span> <\/span>N\u00cb<\/span> <\/span>PASQYRAT<\/span> <\/span>FINANCIARE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

31<\/span><\/p>\n<\/td>\n

\n

Inventar\u00ebt<\/span> <\/span>paraqiten<\/span> <\/span>n\u00eb<\/span> <\/span>pasqyr\u00ebn<\/span> <\/span>e<\/span> <\/span>pozicionit<\/span> <\/span>financiar<\/span> <\/span>duke<\/span> <\/span>p\u00ebrdorur<\/span> <\/span>z\u00ebrat<\/span> <\/span>p\u00ebrkat\u00ebs<\/span> <\/span>n\u00eb<\/span> <\/span>formatin<\/span> <\/span>e<\/span> <\/span>pasqyr\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>pozicionit<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

.<\/span><\/span><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

financiar<\/span> <\/span>t\u00eb<\/span> <\/span>dh\u00ebn\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>SKK<\/span> <\/span>2<\/span> <\/span>Paraqitja<\/em><\/span> <\/em><\/span>e<\/em><\/span> <\/em><\/span>Pasqyrave<\/em><\/span> <\/em><\/span>Financiare<\/em><\/span>.<\/span> <\/span>Nj\u00eb<\/span> <\/span>ndarje<\/span> <\/span>e<\/span> <\/span>m\u00ebtejshme<\/span> <\/span>e<\/span> <\/span>z\u00ebrave<\/span> <\/span>t\u00eb<\/span> <\/span>pasqyr\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>pozicionit<\/span><\/p>\n

financiar<\/span> <\/span>mund<\/span> <\/span>t\u00eb<\/span> <\/span>jepet<\/span> <\/span>n\u00eb<\/span> <\/span>sh\u00ebnimet<\/span> <\/span>shpjeguese.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

32<\/span><\/p>\n<\/td>\n

\n

Kostoja<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>pasqyrohet<\/span> <\/span>n\u00eb<\/span> <\/span>formatin<\/span> <\/span>1<\/span> <\/span>t\u00eb<\/span> <\/span>pasqyr\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>prformanc\u00ebs<\/span> <\/span>(shpenzimet<\/span> <\/span>e<\/span> <\/span>shfryt\u00ebzimit<\/span> <\/span>t\u00eb<\/span> <\/span>klasifikuara<\/span> <\/span>sipas<\/span><\/p>\n

natyr\u00ebs)<\/span> <\/span>duke<\/span> <\/span>p\u00ebrdorur<\/span> <\/span>z\u00ebrat<\/span> <\/span>e<\/span> <\/span>m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>\u201cNdryshimet n\u00eb inventarin e produkteve t\u00eb gatshme dhe prodhimit n\u00eb pro\u00e7es\u201d. Rritja e gjendjes s\u00eb inventarit do t\u00eb<\/span> <\/span>tregohet si nj\u00eb pak\u00ebsim i shpenzimeve (\u201cshpenzime negative\u201d) dhe pak\u00ebsimi i gjendjes s\u00eb inventareve do t\u00eb tregohet si<\/span> <\/span>nj\u00eb<\/span> <\/span>rritje<\/span> <\/span>t\u00eb shpenzimeve;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>Si pjes\u00eb e llojeve t\u00eb tjera t\u00eb shpenzimeve t\u00eb treguara n\u00eb pasqyr\u00ebn e performanc\u00ebs (shpenzimet e shfryt\u00ebzimit t\u00eb<\/span> <\/span>klasifikuara<\/span> <\/span>sipas<\/span> <\/span>natyr\u00ebs)<\/span> <\/span>p\u00ebr<\/span> <\/span>shembull:<\/span> <\/span>shpenzime<\/span> <\/span>konsumi<\/span> <\/span>e<\/span> <\/span>amortizimi,<\/span> <\/span>l\u00ebnda<\/span> <\/span>e<\/span> <\/span>par\u00eb<\/span> <\/span>e<\/span> <\/span>materiale<\/span> <\/span>t\u00eb<\/span> <\/span>konsumueshme,<\/span> <\/span>e<\/span> <\/span>shpenzime t\u00eb personelit.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

33<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> <\/span>formatin<\/span> <\/span>2<\/span> <\/span>t\u00eb<\/span> <\/span>pasqyr\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>performanc\u00ebs<\/span> <\/span>(shpenzimet<\/span> <\/span>e<\/span> <\/span>shfryt\u00ebzimit<\/span> <\/span>t\u00eb<\/span> <\/span>klasifikuara<\/span> <\/span>sipas<\/span> <\/span>funksionit),<\/span> <\/span>kostoja<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>t\u00eb<\/span><\/p>\n

shitur<\/span> <\/span>ose<\/span> <\/span>e<\/span> <\/span>materialeve<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrdorura<\/span> <\/span>n\u00eb<\/span> <\/span>prodhim<\/span> <\/span>paraqitet<\/span> <\/span>n\u00eb<\/span> <\/span>z\u00ebrin<\/span> <\/span>\u201cKosto<\/span> <\/span>t\u00eb<\/span> <\/span>shitjeve\u201d.<\/span> <\/span>Costi<\/span> <\/span>e<\/span> <\/span>inventarit<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrdorur<\/span> <\/span>p\u00ebr<\/span> <\/span>q\u00ebllime<\/span> <\/span>shp\u00ebrndarjeje<\/span> <\/span>e<\/span> <\/span>administrative<\/span> <\/span>regjistrohen<\/span> <\/span>n\u00eb<\/span> <\/span>z\u00ebrat<\/span> <\/span>p\u00ebrkat\u00ebs<\/span> <\/span>t\u00eb<\/span> <\/span>pasqyr\u00ebs<\/span> <\/span>s\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>ardhurave<\/span> <\/span>e<\/span> <\/span>shpenzimeve<\/span> <\/span>ve\u00e7as<\/span> <\/span>nga<\/span><\/p>\n

\u201cKosto<\/span> <\/span>t\u00eb<\/span> <\/span>shitjeve\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

SH\u00cbNIMET<\/span> <\/span>SHPJEGUESE<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

34<\/span><\/p>\n<\/td>\n

\n

N\u00eb<\/span> <\/span>informacionet<\/span> <\/span>plot\u00ebsuese<\/span> <\/span>t\u00eb<\/span> <\/span>pasqyrave<\/span> <\/span>financiare<\/span> <\/span>n\u00eb<\/span> <\/span>lidhje me<\/span> <\/span>inventar\u00ebt<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>paraqitet<\/span> <\/span>informacioni<\/span> <\/span>i<\/span> <\/span>m\u00ebposht\u00ebm:<\/span><\/p>\n

\n
\n
(a)<\/span>politikat<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>p\u00ebrdorura<\/span> <\/span>si<\/span> <\/span>e<\/span> <\/span>formulat<\/span> <\/span>e<\/span> <\/span>p\u00ebrdorura<\/span> <\/span>p\u00ebr<\/span> <\/span>llogaritjen<\/span> <\/span>e<\/span> <\/span>kostos;<\/span><\/div>\n<\/div>\n
\n
(b)<\/span>vler\u00ebn<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>gjith\u00eb<\/span> <\/span>inventareve<\/span> <\/span>si<\/span> <\/span>e<\/span> <\/span>vler\u00ebn<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>tyre<\/span> <\/span>sipas klasifikimit<\/span> <\/span>t\u00eb<\/span> <\/span>b\u00ebr\u00eb<\/span> <\/span>nga<\/span> <\/span>nj\u00ebsia<\/span> <\/span>ekonomike;<\/span><\/div>\n<\/div>\n
\n
(c)<\/span>vler\u00ebn<\/span> <\/span>e<\/span> <\/span>inventar\u00ebve<\/span> <\/span>t\u00eb<\/span> <\/span>njohur<\/span> <\/span>si<\/span> <\/span>shpenzim<\/span> <\/span>gjat\u00eb<\/span> <\/span>periudh\u00ebs<\/span> <\/span>kontab\u00ebl;<\/span><\/div>\n<\/div>\n
\n
(d)<\/span>shum\u00ebn<\/span> <\/span>e<\/span> <\/span>ndonj\u00eb<\/span> <\/span>zhvler\u00ebsimi<\/span> <\/span>t\u00eb<\/span> <\/span>inventarit<\/span> <\/span>ose<\/span> <\/span>rimarrje<\/span> <\/span>t\u00eb<\/span> <\/span>zhvler\u00ebsimeve<\/span> <\/span>t\u00eb<\/span> <\/span>m\u00ebparshme;<\/span><\/div>\n<\/div>\n
\n
(e)<\/span>vler\u00ebn<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>inventarit<\/span> <\/span>t\u00eb<\/span> <\/span>dh\u00ebn\u00eb<\/span> <\/span>si<\/span> <\/span>garanci;<\/span><\/div>\n<\/div>\n
\n
(f)<\/span>vler\u00ebn<\/span> <\/span>kontab\u00ebl<\/span> <\/span>t\u00eb<\/span> <\/span>inventar\u00ebve q\u00eb<\/span> <\/span>jan\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>ruajtje<\/span> <\/span>t\u00eb<\/span> <\/span>pal\u00ebve<\/span> <\/span>t\u00eb<\/span> <\/span>tjera;<\/span><\/div>\n<\/div>\n
\n
(g)<\/span>informacion<\/span> <\/span>mbi<\/span> <\/span>inventarin<\/span> <\/span>,<\/span> <\/span>shumat<\/span> <\/span>e<\/span> <\/span>n\u00ebse<\/span> <\/span>\u00ebsht\u00eb<\/span> <\/span>e<\/span> <\/span>mundur<\/span> <\/span>p\u00ebrllogaritjen<\/span> <\/span>e<\/span> <\/span>vler\u00ebs,<\/span> <\/span>q\u00eb<\/span> <\/span>nuk<\/span> <\/span>jan\u00eb<\/span> <\/span>t\u00eb<\/span> <\/span>regjistruara<\/span> <\/span>n\u00eb<\/span> <\/span>pasqyr\u00ebn<\/span> <\/span>e pozicionit<\/span> <\/span>financiar<\/span> <\/span>t\u00eb nj\u00ebsis\u00eb ekonomike<\/span> <\/span>por q\u00eb<\/span> <\/span>jan\u00eb n\u00eb<\/span> <\/span>ruajtje t\u00eb saj.<\/span><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

DATA<\/span> <\/span>E<\/span> <\/span>HYRJES<\/span> <\/span>N\u00cb<\/span> <\/span>ZBATIM<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

Ky<\/span> <\/span>standard<\/span> <\/span>i<\/span> <\/span>ndryshuar<\/span> <\/span>do<\/span> <\/span>t\u00eb<\/span> <\/span>zbatohet<\/span> <\/span>n\u00eb<\/span> <\/span>pasqyrat<\/span> <\/span>financiare<\/span> <\/span>q\u00eb<\/span> <\/span>mbulojn\u00eb<\/span> <\/span>periudha<\/span> <\/span>kontab\u00ebl<\/span> <\/span>q\u00eb<\/span> <\/span>fillojn\u00eb<\/span> <\/span>m\u00eb<\/span> <\/span>ose<\/span> <\/span>pas<\/span> <\/span>dat\u00ebs<\/span> <\/span>1<\/span><\/p>\n

janar<\/span> <\/span>2015.<\/span> <\/span>Ky<\/span> <\/span>Standard<\/span> <\/span>duhet<\/span> <\/span>t\u00eb<\/span> <\/span>zbatohet<\/span> <\/span>n\u00eb m\u00ebnyre<\/span> <\/span>prospektive.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

KRAHASIMI<\/span> <\/span>ME<\/span> <\/span>STANDARDET<\/span> <\/span>ND\u00cbRKOMB\u00cbTARE<\/span> <\/span>T\u00cb<\/span> <\/span>RAPORTIMIT<\/span> <\/span>FINANCIAR P\u00cbR<\/span> <\/span>NJ\u00cbSITE<\/span><\/strong><\/p>\n

EKONOMIKE<\/span> <\/span>T\u00cb<\/span> <\/span>VOGLA<\/span> <\/span>DHE<\/span> <\/span>T\u00cb<\/span> <\/span>MESME<\/span> <\/span>(SNRF<\/span> <\/span>PER<\/span> <\/span>NVM)<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

36<\/span><\/p>\n<\/td>\n

\n

Tabela<\/span> <\/span>m\u00eb<\/span> <\/span>posht\u00eb<\/span> <\/span>tregon<\/span> <\/span>se<\/span> <\/span>si<\/span> <\/span>korrespondojn\u00eb<\/span> <\/span>paragraf\u00ebt<\/span> <\/span>e<\/span> <\/span>k\u00ebtij<\/span> <\/span>Standardi<\/span> <\/span>me<\/span> <\/span>SNRF<\/span> <\/span>p\u00ebr<\/span> <\/span>NVM-t\u00eb<\/span> <\/span>p\u00ebrkat\u00ebse.<\/span> <\/span>Paragraf\u00ebt<\/span> <\/span>jan\u00eb<\/span><\/p>\n

konsideruar<\/span> <\/span>si<\/span> <\/span>korresponduese<\/span> <\/span>n\u00ebse<\/span> <\/span>ato<\/span> <\/span>trajtojn\u00eb<\/span> <\/span>n\u00eb<\/span> <\/span>p\u00ebrgjith\u00ebsi<\/span> <\/span>t\u00eb<\/span> <\/span>nj\u00ebjt\u00ebn<\/span> <\/span>\u00e7\u00ebshtje<\/span> <\/span>pavar\u00ebsisht<\/span> <\/span>nga<\/span> <\/span>fakti<\/span> <\/span>q\u00eb<\/span> <\/span>standardet<\/span> <\/span>e<\/span> <\/span>referuara<\/span> <\/span>mund t\u00eb ken\u00eb ndryshime.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragraf\u00ebt e<\/span> <\/span>SKK<\/span> <\/span>4<\/span><\/strong><\/p>\n<\/td>\n

\n

Paragraf\u00ebt<\/span> <\/span>e<\/span> <\/span>SNRF<\/span> <\/span>p\u00ebr<\/span> <\/span>NVM<\/span> <\/span>botuar<\/span> <\/span>n\u00eb<\/span> <\/span>korrik<\/span> <\/span>2009<\/span><\/strong><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>1<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>2<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>3<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>4<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>5<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>6<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>7<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>8<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>9<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>10<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>11<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.6<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>12<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.7<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>13<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>14<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.7 dhe<\/span> <\/span>13.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>15<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>16<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>17<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.9<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>18<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>19<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>20<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>21<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.10<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>22<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.16<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>23<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>24<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.4 dhe<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>25<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>26<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>27<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n
\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n

\n

Paragrafi<\/span> <\/span>28<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.19<\/span><\/p>\n<\/td>\n

\n

.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>29<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>30<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>31<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>32<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>33<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>34<\/span><\/p>\n<\/td>\n

\n

SEK<\/span> <\/span>13.22<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Paragrafi<\/span> <\/span>35<\/span><\/p>\n<\/td>\n

\n

Asnj\u00eb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

Scarica<\/p>\n\n\n\n

04.-SKK-4<\/a>Scarica<\/a><\/div>\n\n\n\n

Fonte: K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Standardet Komb\u00ebtare t\u00eb Kontabilitetit t\u00eb P\u00ebrmir\u00ebsuara . SKK 4 INVENTAR\u00cbT Pg. . . STANDARDI KOMB\u00cbTAR I KONTABILITETIT NR. 4 \u2013 INVENTAR\u00cbT \u2013 I P\u00cbRMIR\u00cbSUAR . P\u00cbRMBAJTJA\u2003\u2003Paragraf\u00ebt OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES\u2003\u20031-3 FUSHA E ZBATIMIT\u2003\u20034-5 P\u00cbRKUFIZIMET KRYESORE\u2003\u20036-7 NJOHJA DHE VLER\u00cbSIMI\u2003\u20038- 29 Njohja n\u00eb kontabilitet\u2003\u20038 – 9 Matja fillestare\u2003\u200310-12 Vler\u00ebsimi i m\u00ebpassh\u00ebm\u2003\u200313 -22 Zhvler\u00ebsimi i inventarit\u2003\u200323- 28 […]<\/p>\n","protected":false},"author":1,"featured_media":18539,"parent":18481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18538","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nSKK 04 Inventar\u00ebt - i p\u00ebrmir\u00ebsuar - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/finanza-contabilita\/principi-contabili-nazionali\/skk-04-inventaret-i-permiresuar\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SKK 04 Inventar\u00ebt - i p\u00ebrmir\u00ebsuar - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Standardet Komb\u00ebtare t\u00eb Kontabilitetit t\u00eb P\u00ebrmir\u00ebsuara . 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