Ukubuyiswa kwee-Asset: Indlela yokuhlalutya ingxelo yeNgeniso

Umlinganiselo wokuthengiswa kwee-asethi ubala ixabiso lemali kwi-dollar yonke yexabiso eliyinkampani. Ukubala ukuthengiswa kwempahla, thabatha ingeniso yexabiso kunye nokwahlula ngexabiso eliphakathi kwexesha elifundwayo. (Qaphela: kufuneka ukwazi ukuba ungayenza njani le nto.) Thatha i-asethi yezinto zokuqala kwaye ulinganise nezinto eziphelileyo. Ukuba i-XYZ ibe ne-$ 1 kwiimpahla ngo-2000 kunye ne-10 kwi-asethi ngo-2001, ixabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso le-asethi li-$ 5 kuba i-$ 1 + I-$ 10 ehlulwe ngu-2 = $ 5.)

I-Asset Revenue = I-Total Revenue ÷ Umlinganiselo weeAfa zePeriod

Ngo-2000 no-2001, i-Alcoa (i-Aluminium Inkampani yaseMerika) yayinemali engama-28,355,000,000 kunye ne-31,691,000,000 kwiimpahla ngokulandelanayo, nto leyo ithetha ukuba kukho ixabiso lemali eyi-30,023,000,000 eyi-$ 28.355 yezigidigidi ezingama-31.691 zeebhiliyoni ezihlukeneyo zi-2 = $ 30.023 yezigidigidi. Ngowe-2001, inkampani yenze ingeniso ye $ 22,859,000,000. Xa ifakwe kwifomula yokuthengiswa kwempahla, sifumana ukuba i-Alcoa inexabiso lokuguquka kwe .76138. Oko kukuxelela ukuba yonke i-$ 1 kwimpahla e-Alcoa eyayinayo ngo-2001, ithengise ixabiso leempahla kunye neenkonzo.

Imali engama-22,859,000,000 engenayo ÷ $ 30,023,000,000 yexabiso eliphakathi kwexesha = .76138, okanye i $ 0.76 nganye kwi-$ 1 kwimali engenayo

Imigaqo-jikelele yokuBalwa kweeAset

Kukho imigaqo emibini efunekayo ekufuneka igcinwe engqondweni xa ibala ukuthengiswa kwempahla. Okokuqala, ukuthengiswa kwempahla kuthethwa ukuba kulungele ukusebenza kwenkampani ekusebenziseni ipahla zayo. Ukuphakamisa inani, ngcono, nangona abatyali-mali kufuneka baqiniseke ukuthelekisa ishishini kwishishini layo.

Kubuxoki ukuthelekisa amashishini angabandakanyekanga njengamashishini ahlukeneyo amasiko ahlukeneyo, ezoqoqosho, iimpawu, imimandla yemarike kunye neemfuno. Ingeniso yendawo yokutya yekhonkco yengingqi iya kuba yintshukumo yokukhawuleza kunokukhawuleza kumenzi womenzi wezakhi zeenjini okanye izinto zokusebenza ezinzima.

Okwesibini, ukuphakama kwe-asethi ye-asethi yexabiso, i-downside yayo inzuzo iyancipha (kunye ne-visa versa). Oku kubangelwa ukuba amashishini amaninzi amkela umda ophantsi, indlela ephezulu yokubangela ukukhula ngokukhawuleza kunye noqoqosho lwezinga. Njengoko sasixoxwe ngaphambili kwezinye iinqununu, uWal-Mart ngumzekelo osisigxina salolu qhinga.

Okwesithathu, kunokubakho iimeko ezizodwa apho ulawulo luthintela ngokunyanisekileyo ukuthengiswa kwempahla ngenxa yokuba lukholelwa ukuba iimveliso zenkampani ayinakulinganiswa okanye zikhona ezinye izinto ezidlalwa kwiimarike ezikhokelela abaphathi ukuba bacinge ukuba kuthengisa ngelo xesha, ngoko bahlonipha ukuthengisa kwangaphambili iikontraka ngoxa ukugcinwa kwemveliso engenayo. Ixabiso lesilivere yesihlengo samanani esiliva esicinezelekileyo sinokugqiba isigqibo sokungayithengi okokuqala kwimveliso yayo, kunoko ukuyikhupha ngaphandle kwintlambo uze uphenduke ukuze umise ukuveliswa ukuba ixabiso lokukhutshwa lidlula ixabiso lentengo nganye ye-Troy. Oku akubonisi ukuba ulawulo lwenza into engalunganga, nangona bekuza kubakho ibhili kwizitatimende zezimali.

Kwixesha elide, uqeqesho abalubonisayo lunokubangela ukuba ubutyebi buninzi bubekwe kwiipokheji zabanikazi. Le ngenye yezizathu ezinkulu ongenakukwazi ukujonga nje umlinganiselo wendlela yokuthengiswa kweefa kunye nokuza kuzo naziphi na izigqibo ezilukhuni nokukhawuleza; Kufuneka uqonde isizathu esilandelayo kwisikhokelo esiya kuso kwaye ingaba ungakholelwa ukuba kuyafaneleka ukuba iimeko kunye neemeko ezikhoyo ngelo xesha.

I-Alcoa Financial Statement

Alcoa
Inkcazo yeNgeniso yeNkcazo ka-2001
Ixesha lokuphela Dec 31, 2001 Dec 31, 2000 Dec 31, 1999
Imali engenayo $ 22,859,000,000 $ 23,090,000,000 $ 16,447,000,000
Iindleko zeNgeniso $ 17,857,000,000,000 $ 17,342,000,000 $ 12,536,000,000
Inzala yokuqala phambi kokucuntsulwa $ 5,002,000,000 $ 5,748,000,000 $ 3,911,000,000
Alcoa
I-Sheet Sheet Excerpt ka-2001
Ixesha lokuphela Dec 31, 2001 Dec 31, 2000 Dec 31, 1999
Iimpahla zexesha elide
Kwexesha elide mali $ 1,428,000,000 $ 1,072,000,000 $ 673,000,000
Ipropati, izityalo kunye nezixhobo $ 11,982,000,000 $ 14,323,000,000 $ 9,133,000,000
Ukuxolelwa $ 9,133,000,000 $ 6,003,000,000 $ 1,328,000,000
Iimpahla ezingabonakaliyo $ 674,000,000 $ 821,000,000 $ 117,000,000
Iimali zoMthonyama N / A N / A N / A
Ezinye izinto N / A N / A N / A
Iimali zexesha elide ezikhethiweyo $ 1,746,000,000 $ 1,894,000,000 $ 1,015,000,000
Iimpahla ezipheleleyo $ 28,355,000,000 $ 31,691,000,000 $ 17,066,000,000