Engenayo kunye neendleko kwimeko kuvavanyo ngempumelelo kwalo

Ingeniso ye nkampani kuyacetyiswa ukuba alingane nexabiso gross (GVA). Kungenxa kule salathisi ibonakalisa ukusebenza lweshishini, ekubeni yaphunyezwa zonke izinto zokuvelisa (umhlaba, abasebenzi, imali, inzuzo kwishishini) kwakunye neemfuno zoqoqosho bonke abathathi nxaxheba kwiinkqubo: abanini kwenkunzi, abasebenzi kwishishini kunye nomdla karhulumente. Ngokutsho le migaqo kufuneka kuyilwa kunye nengeniso njengento sisalathisi GVA kwintengiso.

Okwangoku, xa kuvavanywa ukusebenza ingeniso kwishishini onamanani, priravnonny ku GVA, njengokuba generalizing lisusiwe, kodwa kwinqanaba kwamashishini kunye noqoqosho lwesizwe iyasetyenziswa. Nangona kunjalo, xa ubalo lwe GVA e ezingenayo zokuthengiswa ubonakalise umbutho kunye nokungena kwezimali ngokusebenzisa ukuphunyezwa izinga. Le nto sithetha emisiweyo nokuhlola ukusebenza kwamashishini ngokwemigaqo umthamo yemveliso (Imifanekiso ke leyo imveliso kwaziswa amashishini njengoko imisebenzi karhulumente) Iimveliso ethengiswayo engasetyenziswa njengento isibonisi jikelele. Noko ke, isibonisi jikelele ukusebenza yoqoqosho lonke lwesizwe kunye namashishini kanye ixabiso gross. Kulo mba, kukho imfuneko pfunaka ukwenza ulwazi njongo malunga nokwenziwa amashishini, iinkampani joint-stock, iinkampani, yonaniso ye imigaqo olunye methodological ukuba ukuyilwa kwamashishini yokusebenza, ebonisa ngokufanelekileyo yonke ingeniso kunye nenkcitho ye-mbutho. Enye yezi migaqo yi kudityaniso nendlela yokuhlola ukusebenza kwezalathisi lweshishini-level ngaphakathi mveliso, zalathisi xa kuvavanywa ukusebenza maxabiso lweshishini.

Nokuphuma kwemali kuvavanyo yeenkampani kunye namashishini ezingekho njengangoku ezisetyenziswayo. Inika iimpawu kuphela lokuthelekisa wokungena zabo ephumayo, okt imithombo kunye imiyalelo eziphambili ukusetyenziswa kwazo. Kodwa ke ixabiso yenkampani indlela ingeniso isebenzisa gross cash flow, cash flow net, ingeniso kunye nenkcitho.

Ngokusekelwe kwenkcazo ixabiso, ngelakamva senziwa kwibakala yemveliso kwaye esetyenziswa kwesi sigaba sokugqibela wesekethe kuthetha njengenxalenye index yentengiso. amagama ayo kuquka iindleko yemivuzo,-inshorensi yoluntu, lixabiso kunye nenzuzo net. Ngoko ke, lo ixabiso iza kulinganiswa ingeniso, ukukwazi ukwenza imali. Ngoko ke, ngokusekelwe ubuncwane kwezoqoqosho ingcamango "ixabiso" uyakwazi isehlo ukuba ingcamango "imali".

Kuyimfuneko ukuba zokusombulula ingxaki ukuyilwa ngokwemigaqo yengeniso. Xa imifanekiso ezininzi, uvavanyo ngokusekelwe kwindlela ingeniso ixabiso elide added ke lona net (EVA model, SVA). Noko ke, ingeniso net - kuphela inxalenye encinane ingeniso njengoko kubasebenzi ingeniso ngumvuzo kunye irhafu zentlalo kosomashishini ezinkulu - tivi ihlawulwe ukususela yenzuzo yaye ukuphelwa lixabiso sokuphuculwa amandla emveliso ukuba urhulumente - iirhafu kunye nemirhumo evela inzuzo kunye inzuzo.

Le ndlela ukuyilwa kwengeniso xa ehlolisisa na iingenelo zilandelayo:

- imivuzo kutsalwe kuyo, iirhafu kunye neentlawulo nkqubo karhulumente inzuzo, umnatha . Engajonge Ngeniso, kunye nabanye Ukubonelela yokwenene yemali.

- ngokusebenzisa umlinganiselo ebanzi ingeniso kuthathelwa ingqalelo iimfuno zoqoqosho abasebenzi, abanini eyinkunzi kunye norhulumente;

- izinga ekucetyiswa zengeniso ivumela ubudlelwane kwezalathisi ebonisa engenayo kanye kunye neendleko, zalathisi zomsebenzi kwinqanaba amacandelo kunye lonke uqoqosho ngokubanzi;

- le ndlela kuseko isalathiso yengeniso likuvumela ukuba ukucwangcisa ixabiso lemarike lweshishini ngokoMthetho umxholo imali yayo yokwenene odala ixabiso zafakwa yokungena nokuphuma kwemali.

Ngoko ke, ingeniso nani ekucetyiswa ngokwenene luphawulwa ukukwazi ukuvelisa kwemali kunye nokwanda capital kuthathelwa ingqalelo ekumiseni ixabiso lemarike nkampani. Oku elivumelana iziyobisi kwezoqoqosho imifuziselo esisiseko nokusekwa ixabiso lemarike. Ukuba ezichaza ingeniso njengoko ixabiso gross ngokwemiqathango zemveliso, ixabiso wongezelela zaveliswa, kodwa hayi intengiso, angazinto kwazo kwezoqoqosho imele iindleko, kungekhona ixabiso eyenziwe ntsha, ngokubonelela imali ekungeneni. Nakuba kunjalo, iindleko yemivuzo kunye ukuphelwa lixabiso amele ingeniso ngohlobo kwemali esetyenziselwa kuxhamle abasebenzi, abanini eyinkunzi kunye norhulumente. ixabiso Gross zafakwa ekungeneni kwemali kuya ziimpawu yonke ingeniso kunye nenkcitho, ingeniso kwinqanaba ibhizinisi, kushishino kunye noqoqosho yonke yesizwe.

Oku kuya kuphunyezwa kuphela ubudlelwane kunye neziphawuli zokusebenza-maxabiso, kodwa bakha Isalathisi somsebenzi entsha - ixabiso lemarike lweshishini.