Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa
Ngaphantsi kwemithetho yokubalwa kwe-GAAP, ukunyaniseka kwiphepha le-balance sheet limela i-premium yokuthenga ishishini ngaphaya nangaphezulu kwezinto ezibonakalayo zoshishino. Ukuze kube ngakumbi, xa inkampani enye ithenga enye, inani elihlawulayo libizwa ngexabiso lokuthenga. Ababhali beeNkcazo bathatha intengo yokuthenga kwaye bayisusa kwixabiso lencwadi yenkampani kunye nezinye iinguqulelo zokubalwa kwemali, njengokunikezela ixabiso elithile kwiinkcukacha zabaxhasi beenkampani kunye nohlu lokuthumela. Yintoni eseleyo, kwaye ayinakunikwa, yongezwa kwintlekele. Kwizizukulwana ezidlulileyo, kwaye ngokukodwa phakathi kwabamashishini abancinane, oku kwaziwa nangokuthi "isibhakabhaka esibhakabhaka"; oko uhlawulele ishishini ngaphaya kwempahla yalo, isakhiwo, izakhiwo kunye nemali.
Ukuxolelwa kuye kwafumana inguqu enomdla kwixesha elidlulileyo. Kwiminyaka emininzi, xa inkampani ithenga enye inkampani, ingasebenzisa enye yeendlela ezimbini zokuphendula: ukudibanisa indlela yokwenza umdla okanye indlela yokuthenga.
Xa kusetshenziselwa indlela yokubamba inzala, iibhalansi zamashishini amabini zahlanganiswa kwaye akukho nzuzo eyadalwa.
Xa kusetshenziswe indlela yokuthenga, inkampani yokufumana ifake i-premium ihlawulwe enye inkampani kwiphepha le- balance sheet phantsi kwe-asset yenzuzo. Imithetho yolawulo-mali ekhoyo ngexesha elo lifuna ukulungiswa kokubhaliweyo ngaphandle kweminyaka engama-40, kwindlela efanayo ukuhlaziywa kunye nokuhlaziywa kwemali kuhlawulwa.
Ukuxoxwa Akunakho ixesha elide lokuMaketha kwiNkcazo yeNgeniso
Le mihla, akunjalo. Ukulandela uluntu oluninzi lwabantu abangazange bathande ukuba ukubhala ukunyaniseka kwaba nefuthe lokuphazamisa ukunyaniseka kwezoqoqosho kunye nokwenza imbuyekezo ibonakale yimbi kunokuba yintoni ebonakalayo, into ebonwa ukuba yinkcazo yeengxelo zokubamba iqhosha kwaye yabanjwa ngoku ihlala kwiphepha le-balance sheet njenge-asethi, engenakho ukubhalwa kwirekhodi yonyaka, ngaphandle kokuba kuthathwa ngathi "ayinakukhubazeka."
Uvavanyo lokukhubazeka kokulungiswa kwempahla luyinkimbinkimbi kwaye lunokubandakanya izinto ezifana nokwenza uhlalutyo lwemali lokunciphisa ukuhlawulelwa kwemali yokulindela kwemali evela kulungelo lobunikazi, ukubonelela ngomzekeliso omnye, kodwa imbono emva kwonyango olutsha kukuba ixabiso lebhizinisi elihle , ininzi yexabiso lokuthengwa kwemali-mali , iyanqabile ukuba iyancipha kwaye, eqinisweni, ikhula.
Ukukunika ingcamango yendlela eyimangalisa ngayo unyango lwentlupheko eyadlulileyo, qwalasela iNkampani yaseHershey, eyenze ukuba izizukulwana zabatyalomali zicebile. Xa uHershey athenge uRee ngoJuni ka-1963, uReese wayethengisa i-$ 14,000,000 ngonyaka. U-Hershey ukhokhele i-$ 23,300,000 ukuthengiselana. Namhlanje, ikomityi ye-reese ibhotela ye-peanut yedwa ivelisa ngaphezu kwama-500,000,000 kwiirhwebo zonyaka.
Ngobuninzi kunye nokuhlanganiswa kwe-Hershey, inezo zonke iintlobo zoqoqosho lwezinga elingazange livumeleke ukubuyisela phezulu kwi-capital.
Ngaphandle kokungahambi kakuhle, ukunyaniseka kwezoqoqosho ngokoqobo, okungabonakali naliphi na kwi-balance sheet, ngoku kuphakanyisiwe ngaphezu kwexesha lokufumana. Ngenxa yeemigaqo-nkqubo zokudala, nangona kunjalo, uHershey akathwali nantoni na kuReese kwi-balance sheet.
Njengotyalo-mali-mali, ukulahlekelwa kwezinto zokubhaliweyo zokubakholiswa kwamanye amazwe kwakucaphukisa ngenxa yokuba iinkampani ezazibandakanya ukufumana ezinkulu phantsi kwexesha elidala zaziba neengxowanxu zengxowankulu . Oku kubangele ukuba imali engenayo evuliwe echaphazelekayo iyaxhomekeka kakhulu ngokumalunga nokufumana imali.
Ukudibanisa neendawo ezithile zokunyanga kwe-accounting kumacandelo athile kunye namashishini , njengamachiza, ukujongana nale meko enzima apho amandla okona ayenayo ngokwezinto eziphathekayo ngaphezu kweengxelo ezifunyenweyo, okwenza izabelo zibukeke zibiza kakhulu kunokuba zikhona.
Kwakungeyona ingozi ukuba le nxaxheba ibambe indima kumacandelo nakubashishini abavelisa amathuba amakhulu okutyalomali kwixesha elidlulileyo .