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SHakl va tasnifi kharojot

Dar adabiyoti muosiri iqtisodi manidod va tafriqasozii shakl va namudhoi marksistii kharojot qarib istifoda nameshavad. Tahti kharojoti istehsolot shakli bo pul ifodayoftai kharojoti korkhona (firma) oid ba dastras kardani omilhoi istehsolot va foida fahmida meshavad. Beshtar kharojot hamchun shakli bo pul ifoda yoftai zakhirahoi iqtisodi, ki dar natijai istifodai onho, istehsol va furushi nematkhovu khadamot surat megirad, tasavvur karda meshavad. Ba on foidai sohibkor hamchun inom (mukofot) baroi anjom dodani korhoi tavakkali va havasmandgardonii faoliyati khochagidori niz hamroh karda meshavad.

b2f65fcs-480Daromadi az hajmi kharojot ba tavri ilova bavujudomada (foidai barziyod, foidai monopoli) hamchun natijai mavridhoi qulaytarin va qonunan tashkilshavanda qadr karda meshavad. In shakli kharojoti istehsoli, ki beshtar dar khud qismi foidai mutadil va foidai miyonaro dar bar megirad ba haysi kharojoti iqtisodi surat megirad.

Harojoti iqtisodi hamchun ravandi voqeii tashkilu tashaqquli kharojot, tarz va uslubi istifodayu intikhobi zakhiraho (fondkho), muayyan namudani rohhoi qulaytarini istifoda va imkonoti bo uslubhoi gunogun mubodila va istifoda namudani onho, yane alternativi surat megirad.

Harojoti zuhuri (ayyon, puli) hamchun kulli masrafi mablaghoi qorkhona oidi ba dast ovardani dastgoh, moshinu tajhizot, olotu asbob, ashyo, mavodho, suzishvori, quvvai barq, adoi muzdi kori menejeronu mutakhassison, kharojoti roh, ijorai bino va gayra surat megirad. In guruhi kharojot munosibathoi berunii korkhonahoro ifoda namuda, ba arzishi aslii qorkhonaho (kharojoti iqtisodi) hamroh karda meshavand.

Sarjami masorifoti az jonibi khudi anjom doda shuda kharojoti gayrizuhuriro tashkil medihad.

Harochoti mustaqim* masrifote meboshad, ki bevosita ba ravandi tavlidi molu mahsulot va khadamot aloqamandand.

On hamchun kimat (arzish)-i ashyo va mavodhoi dar jarayoni tavlidot va muomilot istifodashavanda; muzdi kori korgaroni bevosita dar istehsolot band buda va digar masrafhoe, ki ba ravandi tavlidi molu mahsulot mansubiyat dorand, tashkil karda meshavad.

Harojoti gayrimustaqim – unsuri asosii kharojoti firma buda, masrifotero, ki bevosita ba tavlid yo furushi in yo on molu mahsulot alokamand nestand, dar bar megirad. Masalan, kharojot oidi nigoh doshtani idorai firma (menejment, marketing), ijorapuly, amortizatsiya, foizi qarzi bonk va gayra .

Harojoti doimy – kharojote meboshad ki novobasta ba tagyiryobii hajmi istehsol va mahsulot sobit boqi memonad. Masalan, masrifoti nigohdorii binohoi istehsoli, inshoot, haqqi mehnati rohbaronu mamuriyat (menejeron, bozorshinoson, iqtisodjiyonu hisobdoron), pardohthoi rentavy, hissai istehlok (amortizatsiya)- i binoyu tajhizot, suqurta va gayra .

Harojoti tagyiryobanda – masrafote meboshand, ki az hajm va meyori umumii istehsol va furushi mahsulot alokamand buda, vobasta ba digargunshaviashon tagyir meyoband. Masalan, masorifoti ashyo, mavodho, muzdi kori korgaron.

Dar amaliyai hojagidory harojoti mustaqimi firma ba sifati harojoti tagyiryobanda va harojoti gayrimustaqim- harojoti doimi surat megirad.                       .

Harojoti umumii firma – hamjun yagonagii harojoti doimi (GS) va tagyiryobanda (US) surat megirad. In tarzi taqsim va tashkili harojoti umumy imkon medihad, ki imkoniyati istehsoly va tekhnikii firma baroi davrahoi hozirayu oyanda, yane davrai kutohmuhlat, miyonamuhdat va darozmuhlat muayyan karda shavad.

Harochoti intihoi –  (ang. Marginal cost, russ, pre- delnie izderjki) – mustaqiman bo tavlidi ilovagii mahsulot vobasta meboshad. On hamchun tanosubi hajmi afzungashtai harojoti tagyiryobanda va hajmi afzungardidai mahsulot muayyan karda meshavad.

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