Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Usuvele ufunde ukuba kukuphi ukulungelelaniswa kokuTyala imali yesifundo sesi-3 - Indlela yokuhlalutya iShidi lokuBhalisa . Isikhumbuzo esiphuthumayo xa uthe wabubala: Ukulungiswa kwempahla kubonisa intengo engaphezulu kweeyayithengiso enye ibhizinisi xa lifumana elinye ishishini. Ukuba eso sigwebo senuyika, khula xa ufunda le sampuli. Yithi ipetroli yakho ifuna ukuyithenga i-pizza shack yomncintiswano.
Nantoni na oya kuhlawula ngaphezu kwexabiso langoku lezinto ezifana ne- real estate , izixhobo zokutya, izixhobo, izixhobo, iibhola, izihlalo, okanye ezinye iimpahla, ubeka kwi- balance sheet yakho njengokwenene . Kwiminyaka engaphezu kwekhulu leminyaka, abanikazi bamashishini abancinci badla ngokubhekiselele ekuthandeni "njengebhakabhaka ebhakabhaka".
Kwixesha elidlulileyo, iinkampani zifunwa ukuba zihlawulise inxalenye yenkxaso-mali kwisitatimende sengeniso, ukunciphisa imivuzo ebhaliweyo. Ingcamango inengqiqo emgangathweni: Ukuba uthenge nayiphi na impahla, kufuneka uhlawule ngoko, ngoko ke, akunakufuneka wenze okufanayo xa uthenge inkampani yonke?
Kuzo zonke iinjongo kunye neenjongo, ezi ntlawulo zazinyanzeliswa ngumtyalomali ngenxa yokuba, ngokungafani nokuthenga iimpahla ezifunekayo ukuqhuba, ukufumana umncintiswano okanye ukudibanisa mhlawumbi kwandisa inzuzo yakho ukuba wenze ngokuhlakanipha. Imirhumo yenenelo yabangela ukuba abaphathi baxele iingeniso eziphantsi, ezichasene nenjongo yokunika ingxelo ekunikeni umfanekiso ochanekileyo wezoqoqosho.
Utshintsho kwiMigaqo-mali yokuBala
NgoJuni ka-2001, iBhodi yeMigangatho yeeNkcazo zezeMali (FASB), abantu abawenza imithetho yokuphendula kwi-United States ngokumisela i-GAAP, batshintshe izikhokelo, abasayi kuphinda bafune ukuba iinkampani zizithathele ezi ntlawulo . Esikhundleni salokho, inkampani yafuneka ukuba ichonge ngokukhawuleza, ngokuhlalutya kwemali-mali kunye nezinye iindlela, nokuba ukulungiswa kwempahla kwakunobungozi.
Ngokwenyani, oku kuthetha ukuba ukuthakazelelwa kwakuza kuhlala kwisiqulatho sesigxina ngonaphakade ngaphandle kokuba kwenzeka into ebhizinisini efunyenwe ebangela ukuba ulawulo luqaphele. Kwimeko apho bahlawule imali, ishishini liza kubhala iindleko zokuneneka kwintetho yengeniso, kubangele ukuba iingeniso ezibikwe ziwa. I-"goodset" yokunceda ingasuswa kwisalathisi.
Umntu omnye kulo mgaqo-nkqubo wokulungelelanisa wawunempahla engabonakaliyo engenakho ubomi obungapheliyo, njengamalungelo omenzi. Ezi ziza kufuneka ziqhubekele ukuhlaziywa njengendleko kuba xa i-patent iphela, ayinalutho kwaye ngoko kuya kudukisa ukuluhlu kwiphepha lemali njengempahla. Ngokwemiqathango elula, ukuba i-pizza shack oyithenge inesivumelwano selayisenisi kunye neqela lezemidlalo lasekhaya eliphelile kwiminyaka emihlanu, kufuneka uqhubeke uhlawula ukuba i-asethi ishiye kwingeniso yengeniso de ize ifike kwi $ 0 ekupheleni kwemihlanu minyaka.
Into ebaluleke kakhulu ukuba ukwazi ukuba ukhangele ukuthatha inkululeko kukuthi ayikho imali ekhethiweyo. Oko kuthetha ukuba ukuba inkampani inexabiso lokufumana imali eyi-$ 10 yezigidi, kungekho i penny ephuma kwikomkhulu kwiimeko ezininzi kuba ibonisa ukulahlekelwa okwenzekile.
Ukuba i-pizza shack oyithengile yaqhuba iminyaka emithathu ukususela emva kwangoku isakhiwo sitshiswa phantsi, ubhalele i-chargewill charge kunye neenzuzo zakho ziya kuba ziphantsi. Imali oyisebenzisileyo kwisakhiwo yahlawulwa iminyaka emithathu ngaphambi kokuba uthenge indawo, kungekhona xa inkokhelo yokukholisa inokuthi ifuthe kwingxelo engenayo.