Valuation-asethi ezisisigxina. Iintlobo zokuhlola kunye nokubekwa

Xa kurhwebo kwezoqoqosho, yonke ishishini unalo impahla ethile. Ngaphandle kwalo, bendingayi kuba inkampani akwazi ukuvelisa iimveliso okanye ukunikezela iinkonzo. Njengenxenye yinxalenye non-engaguquki impahla, oomatshini nezixhobo inqaku kakhulu ninzi. Ngoko ke, kuthathelwa ingqalelo ukubaluleka kwalo ayikwazi babebiza imali.

Ukususela ukusetyenziswa ngokuchanekileyo wepropati kuxhomekeke ngengeniso yenkampani. Njani na ixabiso-asethi ezisisigxina, iintlobo zovavanyo kunye nezinye iinkcukacha kufuneka bazazi ukho umhlalutyi. Ngokuchanekileyo ukusebenzisa imigaqo efunyenwe ngexesha data study nokwandisa ukusebenza kwishishini okanye umbutho.

ingqiqo jikelele

Lo mhlaba lweshishini yenziwa eyinkunzi yokusebenza kunye nempahla ezisisigxina. Zisetyenziswa kwinkqubo yemveliso. Ukubunjwa asethi non-zangoku luqulathe asethi ezisisigxina. Kubalulekile ukuba kwishishini ekuvelisweni impahla okanye iinkonzo, kwakunye nokusetyenziswa imisebenzi yolawulo.

Ezi mali uphakathi kweenyanga ezili-12 yokusebenzisa (umjikelo yokusebenza). Amashishini kufuneka ukulinganisa-asethi ezisisigxina. Iindidi zovavanyo esekwe yi-mthetho. Ukuba ipropati nyonke asethi ezisisigxina, kufuneka ihlangane iimeko ezininzi:

1. Iziqalelo abamelwe kufuneka inxaxheba ukuvelisa iimpahla okanye iinkonzo okanye ukusebenza wolawulo.
2. ukusebenza izibonelelo ezilolu idlula ixesha leenyanga ezili-12, okanye ixesha yokusebenza.
3. Le nkampani iye akukho izicwangciso ukuthengisa ezi mpahla.
4. ipropati elolo hlobo unako ukuzisa iinzuzo ixesha elizayo.

Le zinto zijongwayo ukuba izinto zihlelwa njengee-asethi ezisisigxina. Kufuneka kuqatshelwe ukuba propati lidlulise ixabiso layo ukuba iindleko zizonke iinxalenye ngenkqubo lokuyimfihlo.

amacandelo imali

Ukuqwalasela iintlobo zovavanyo kunye accounting-asethi ezingenakususwa, kuya kuba kulungile ukuba banikele ingqalelo ukwakhiwa kwawo. Ngokutsho yokuhlela Zonke-Russian kwee-asethi ezifana zahlulwe zibe yinxalenye ezibonakalayo kunye nezo zingabonakaliyo. Oku kunceda ukulawula.

Ukubunjwa iqela izinto iquka zonke iindawo zemveliso, izakhiwo iimveliso zezindlu kunye mveliso. Kwakhona iquka izixhobo, oomatshini kunye nezixhobo. aseti eziphathekayo fixed (kuxhomekeke umsebenzi ethile) imfuyo irenki, izityalo ezikhula nezinye izibonelelo. Kolu isigaba kuwa lizwe kunye nokuveliswa zasekhaya indlela. Olu luhlu kuyacaciswa nehlaziyiweyo ngalinye kwicandelo yesizwe yezoqoqosho.

Iqela le-asethi ezingaphathekiyo kuquka impahla ngaphandle komzimba ngenene, kodwa ivelisa ingeniso. Izinto eziphambili kolu didi iindleko zophando, zekhompyutha (ukudalwa iinkcukacha, inkxaso computer). Kwakhona iquka ipropathi enomgangatho ophezulu wokuqonda, uyilo ezizodwa, design and technology. iindidi ezinjalo amalungelo obunini propati. Iinjongo ze-asethi ezingaphathekiyo amalungelo awodwa abenzi. Kwakhona yinxalenye ezingahambisekiyo ziquka zokwakha inkqubela, iindleko eziya kuthathelwa ingqalelo ixesha elizayo.

ngezigaba

Ukuqwalasela iintlobo yovavanyo-asethi ezisisigxina, kufuneka ukuba ahlawule ingqalelo ekhethekileyo ukuhlelwa kwazo. Ipropati lamashishini bangamalungu iqela elinye okanye omnye ngokusekelwe kuhlobo lomsebenzi (yokuvelisa non-labenzi botywala abasakhulayo).

Ifom kobunini karhulumente owahlukileyo, abucala kunye nezinye izinto. Ukuba ukuthatha ingqalelo mali inxaxheba kwinkqubo yemveliso, cell-asethi esebenzayo neyokwenziwa ezisisigxina. Le yokugqibela zibandakanya izixhobo, izakhiwo kunye nezinye impahla, ebekwe okwethutyana ukulungiswa ngokutsha. Bangakwazi alondolozwe kwaye abanye ixesha hayi lusebenziseke.

Lo mhlaba unako kuqeshisa okanye eyakho. Kukho kwakhona kudidi kolawulo indawo. Ngenxa yesi sizathu ukwahlula izibonelelo engingqi, ephondo, oomasipala kunye noluntu.

inkqubo yogcino

Enterprise ifuna ukuba uvavanyo lwe-asethi ezisisigxina. Iintlobo wovavanyo zahlukene. Phakathi kwazo kukho zendalo okanye iindleko. ukhetho lwabo luxhomekeke iinjongo zophando. ndlela Ixabiso kufuneka bahlalutye isakhiwo kunye Dynamics mali. ixabiso lemali eliyi-asethi ababandakanyekayo ekubaleni wamaxabiso, iindleko kwimveliso ogqityiweyo. La manani inxaxheba kwinkqubo yokuhlola ukusebenza lweshishini.

iintlobo ezikhoyo ezisisigxina zovavanyo asethi iza kujonga kwepropati ukusuka iimbono ezahlukeneyo. indlela Natural efanayo kwenza kube lula ukuba ukuhlola umba ngamnye. Le propati abahamba kulo mzekelo, iimpawu lobuchwepheshe. Ngaloo ukuphanda iimpawu zazo zithwala.

umhlaziyi ulwazi olunjalo evela data yokundwendwela ukuba izixhobo nezibonelelo zomsebenzi kuyilo. Isiphumo uhlalutyo lwe-asethi ezisisigxina kwinkqubo yemida zendalo kusetyenziswa ukubala amandla, kwaye liqikelela imo into nganye. unit Accounting owenza inombolo inventri yesikolo.

Uqingqo-mali kwakhona ivumela abahlalutyi bafunde kungekuphela ukusetyenziswa ngokuyimpumelelo ezi mali, kodwa ukuba bacwangcise imisebenzi ukuphucula imisebenzi zemali kunye noqoqosho yombutho.

imali

Iindlela nasekufundweni oomatshini kunye nezixhobo, ngokwemiqathango ixabiso lazo, yahlulwe ngamaqela 3 eziphambili. Oku kubangelwa asethi elide ebomini. Zonke iintlobo ezikhoyo kwentelekelelo asethi ixabiso elimisiweyo ithathele ingqalelo ixesha. Kukho ezintathu kuphela. An into kuqwalaselwa kwi-akhawunti endaweni, original okanye intsalela ixabiso. indlela nganye intsingiselo yaso ethile.

Accounting isekelwe phezu ixabiso lokuqala apho inkampani ufumene into nganye. Oku kuquka iindleko zothutho, iimali amasiko, kwaye iindleko ukwakhiwa kwezakhiwo, umsebenzi wofakelo.

Ukuze ukwazi ziyangqamana uqale ngamaxesha ahlukeneyo inqaku efanayo propati kuthathelwa ingqalelo iindleko zabo replacement. Ukuze ubone oko, le nkampani ngokutsha nokuvavanya amaziko ayo. Le ndlela ke alisayi kuwathathela ngqalelo uphelelo izixhobo kunye nezinye izinto. Ngoko ke, i analysis exhaswa data efanelekileyo.

Esi sifundo, oluqhutywa phezu ixabiso lentsalela, kuthatha ukwenza ukuthabatha ukusuka ixabiso lokuqala asethi zazo umgangatho ukuguga ngomhla senani.

iindleko zokuqala

Ingcinga, Ukuhlelwa, iintlobo nokuhlola asethi ezisisigxina kufuneka ifundwe ngokweenkcukacha esikhulu abahlaziyi. Kwi oku kuxhomekeke ukuchaneka mbutho kunye nolawulo yeshishini propati. Xa accounting, ixabiso lokuqala ingqalelo. Eli xabiso yeendleko nokufunyanwa, ukwakhiwa kunye kokugunyaziswa into.

Ethwele ixabiso kule meko generated ngokungqinelana mvumelwano unikezelo, iintlawulo imibutho abathengisi, abathengisi, ukwakhiwa okanye ibandla. Kwakhona iquka amaxwebhu intlawulo yeenkonzo Consulting, iifizi zobhaliso, urhulumente, imisebenzi amasiko irhafu unrecovered kunye nezinye iindleko ezifanayo.

Iindleko kwemali apho aba kwiingxelo zemali, alunako ukutshintshwa. Kuphela ezithile, kuchaziwe yi imithetho amatyala kusenokwenzeka ukwandisa okanye ukunciphisa data.

yexabiso lokufaka

iintlobo ixabiso nohlolo ezingahambisekiyo ezikhoyo kuxhomekeke ukwenza uhlalutyo iindleko ngokutsha. Ngenxa yale propati overrated neemeko lentengiso.

Le nkqubo ayikho semthethweni kwiisayithi zendalo, iziza umhlaba. Vandlakanyo lutsha kwenkampani yenziwa ngokuzithandela. Oku kwenzelwa ukunciphisa umthwalo werhafu.

Khetha izinto kunye nokuvavanywa ngokutsha iqela inceda ukuhlelwa asethi ezisisigxina. Iindlela nokuhlola ezingahambisekiyo siyakuvumela abe kufutshane kangangoko iimeko yenkampani.

Iindleko zokuthenga ayibandakanyi uphelelo bezinto, kodwa kufuneka ingxelo ukuba bazalise iinkcukacha kuyo. Kwathathwa ndawonye, le nkcazelo kunika umhlalutyi, iziphathamandla ezilawulayo ukuqonda ukuba inxalenye yeendleko ngalo mzuzu ukhuseleko lwezixhobo, izakhiwo njalo njalo. D. Oko kukuthi, eli nani elivumelana eyayingekagqithiselwa kwiindleko isixa-asethi ezisisigxina. Le yinkqubo entsonkothileyo ukuba kufuna ixesha elininzi neenzame.

ixabiso lentsalela

iintlobo yanamhlanje ixabiso lemali-asethi ezisisigxina uvumelekile ukuba enze kwixabiso intsalela. Sithabathela ingqalelo ixesha ukusebenza kweziko.

Ixabiso lentsalela zibalwe umahluko phakathi yokuqala (okanye revaluated) ixabiso kunye nemali zokuguga. Ekupheleni umsebenzi wayo, into iboniswa kwishishini yexabiso impahla.

Qho ngonyaka izixhobo zokusebenza, izakhiwo okanye enye ipropati akazibandakanyi na imali, ukuguga, uphelelwa umgangatho yayo yoqobo. Ukwehla Kungaba ngokomzimba okanye yokuziphatha. Kwimeko yokuqala izinto isakhiwo zitshatyalalisiwe, waphuka. Ekuhambeni kwexesha, oku kukhokelela nakwenzeka umsebenzi wabo. into nganye ixesha yalo ukusetyenziswa. Oku kumiselwa inkqubo yokubeka into kwi eseleyo. Le nwebu ekupheleni asethi, ukuba banxibe ngakumbi iinyembezi.

Ngokufundisisa iintlobo ixabiso le-asethi ezingenakususwa, kufanele kuphawulwe ukuba iiyunithi propati uyakwazi ukwenza ngokupheleleyo imisebenzi zabo, kodwa baya kuba Asinakusebenziseka kwiimeko lentengiso. Oku kubizwa iphelelwe.

Hi xikombiso, le nkampani yathenga umatshini omtsha, nto leyo eye wasebenza ngempumelelo iminyaka emi-2. ukuphila inkonzo yiminyaka-8. Kodwa ngomnyaka wesithathu inkampani Ndizuze ufakelo entsha ngokupheleleyo, emsebenzini kunye neendleko-ngempumelelo. Lo matshini yokuqala, njengokuba ngaphambili, lisebenza kakuhle. Kodwa usebenziso lwayo akufanelekanga kwi zenene langoku. Izixhobo eziphelelwe lixesha. Kufuneka ukuba baphinde bavavanye.

ukwehliswa

Ngokufundisisa iintlobo zee-asethi iinkampani zovavanyo kufuneka ucinge into enjalo njengokuhla. It senziwa inkqubo hlawuleka chu benkampani ixabiso lokuqala izixhobo kunye nezinye izibonelelo. Le ngxowa-mali kuyimfuneko ukuvumela inkampani ukuthenga umhlaba omtsha, izixhobo ukubuyekeza.

Kukho iindlela ezininzi ukubala ukuphelwa lixabiso. Ibhekisela leendleko zokuzivelisa. Ukwehla ibalwa ngolu hlobo lulandelayo:

1. Linear ndlela Uyakwazi ukwahlula ixabiso le into ibe alinganayo ngokulandelelanayo ebomini. Kananjalo ngesantya (uninzi xabiso zincitshiswe kwiminyaka yokuqala operation) okanye kulibaziseke (ekuqaleni kweli thuba ukusetyenziswa iya babuyekezwe inxalenye ezincinane).
2. A unqunyanyiso nonlinear kubandakanya bamthethela kuthetha ukuba avelise isixa esithile ngaphantsi okanye ngaphezulu kunyaka ngamnye.
3. Inkqubo engekho mgaqweni kwisithuba ngasinye ingxelo inika isixa eyahlukileyo zembuyekezo.

Le nkampani ukhetha iindlela ezahlukeneyo ukuphelwa lixabiso. Oku kuyimfuneko ukuze replacement kwangethuba asethi ezisisigxina.

ixabiso lemarike

Concept, iintlobo kunye novavanyo lwe-asethi ezisisigxina kufuneka ingqalelo ngokwembono lomncono kunye ixabiso lemalike lepropati. Kwimeko yokuqala, udibaniso zonke izinto ezibhalwe kwiirekhodi zemali ngokungqinelana amaxwebhu engenayo (kuquka njengexatyiswe).

Noko ke, kuqoqosho namhlanje, ixabiso lemarike kufuneka zithathelwe ingqalelo ngokuthi abahlaziyi. Esi sisixa semali ungafumana inkampani ekuthengisweni kwezixhobo, izakhiwo kunye nezinye izinto.

Kubalwe le salathisi kwenziwa ingeniso, iindleko okanye indlela lokuthelekisa. Kwimeko yokugqibela zithathelwa ingqalelo izibonelelo ezifana ezithe zanikezelwa. Ixabiso Indlela isebenzisa isixa iiyunithi lokuhla asethi zisisigxina, kwakunye ixabiso yofakelo layo nokubeka. A ngendlela enenzuzo, ngokuchaseneyo, sithabathela imivuzo akhawunti elizayo, onako ukunika abanini bayo into ethile.

resource Efficiency

Kakhulu inkcazelo ebalulekileyo lunika uhlolo lwe-asethi esiqingqiweyo mbutho. Iindidi eziphambili iimvavanyo ukuvumela ukuba siqwalasele ubume impahla, amandla ayo. Kwakhona ngokusekelwe kuphando iindlela zokuphucula nenzuzo yenkampani.

Ukufunda ukusebenza ezingahambisekiyo kuthathelwa ingqalelo parameters akhawunti zombini zendalo kunye neendleko. Eyona nto ibalulekileyo kule meko inzuzo. Ukuze babale ingeniso (ilahleko) kwisithuba lahlulwe avareji yenani yonyaka-asethi ezisisigxina. Ukuba iziphumo ezidibanisayo, izibonelelo kuqikelelwa zisetyenziswa ngokufanelekileyo.

Okuhambisa kufuneka uhlole imbuyekezo kwi asethi ratio kunye capital ratio. Ngaphezu koko, ukuhlolwa lwenziwa ukuze iqela ngalinye-asethi. It ikuvumela ukuba ufumane imiba lungumqobo endleni zophuhliso nya kwixesha elizayo.

Ngamnye umhlalutyi zemali kufuneka akwazi ukuba enze indlela ixabiso asethi ezisisigxina. Iintlobo yovavanyo ukuvumela ukuba ukujonga kwepropati ukusuka iimbono ezahlukeneyo. Ezi data yenza uhlolo ngempumelelo kwempahla esisigxina, ngokunjalo ukwenza izicwangciso ixesha elizayo.