Indlela Yokufunda Isitatimende Senzuzo

Isitatimende seNgeniso yidokhumenti yezimali ejwayelekile efingqa imali engenayo yenkampani kanye nezindleko zesikhathi esithile, ngokuvamile ingxenye eyodwa yonyaka wezimali kanye nonyaka wonke wezimali. Kubalulekile ukuthi bobabili abatshalizimali kanye nabaphathi bezinkampani bakwazi ukufunda nokuqonda le dokhumenti ukuze baqonde isimo sezimali senkampani. Abachwepheshe bezezimali bavame ukulinganisa ubunzima bokufunda le dokhumenti ngokuthi "isilinganiso" futhi, okwamanje, isikhathi esadingeka siyashintsha kuye ngokuthi ubukhulu benkampani nobunzima bwedokhumenti.

Amantongomane nama-bolts wezitatimende zengeniso ahlanganisa:

Imali engenayo yokuthengisa

Ngokuvame ukubizwa ngokuthi " Ulayini ophezulu " lokhu kusho inani lenkampani elithengise ngesikhathi esinikeziwe. Uma kunezinhla ezingaphezulu kweyodwa kwezimali eziboniswe ngenhla kweNtela Yesevisi Yokuthengisa, isitatimende sinikeza imininingwane mayelana nokuthi yimiphi imikhiqizo noma amasevisi abakhiqizi abakhulu bemali engenayo.

Izindleko zokuthengisa

Lesi sibalo yilokho okubiza inkampani ukukhiqiza isibalo sokuthengisa esiboniswe kwiRevenue Sales Revenue ngenhla. Kufanele uqhathanise izindleko eziphelele kumali engenayo, kodwa futhi ubuke izindleko zelinye umugqa womkhiqizo noma isevisi ngokuhambisana nemali engenayo. Izindleko zokuthengisa ziyaziwa njengezindleko zempahla ezithengiswayo (CGS).

Inzuzo Eningi noma (Ukulahlekelwa)

Lo umehluko phakathi kweRevenue Revenue kanye nezindleko zokuthengisa. Uma umehluko unomqondo omuhle, inkampani yenza inzuzo. Ngakolunye uhlangothi, umehluko omubi ukulahlekelwa futhi lokhu kuboniswa kubakaki njenge (Ukulahlekelwa).

Izindleko ezijwayelekile kanye nezokuphatha, noma i-G & A

Lezi izindleko ezihlobene nokuqhuba inkampani ngokuphambene nezindleko zokwenza noma ukuthenga imikhiqizo (okungukuthi, Izindleko Zezimpahla Ezithengisiwe).

Lezi zindleko kufanele zihlolwe ngokucophelela futhi zigcinwe ngokuphansi ngangokunokwenzeka.

Izindleko zokuthengisa nokuthengisa

Lezi yizindleko ezingabhekana ngokuqondile nokukhiqiza umkhiqizo noma isevisi okufanele ithengiswe. Yize kubalulekile ukukhuthaza umkhiqizo noma isevisi yakho, lezi izindleko akudingekile ukusebenza kwenkampani futhi kufanele zihlolwe futhi ziqhathaniswe (njalo) kwezinye izinkampani (ezinemikhiqizo efanayo noma efanayo).

Ucwaningo Nokuthuthukiswa (R & D) Izindleko

Le yingxenye yengeniso yenkampani evuselelwa ebhizinisini ukuthola nokuthuthukisa imikhiqizo emisha. Lesi sibalo sibonakaliso sokuthi ukuphathwa okuningi kunamathela emisha ethile emisha. Uma ubheka ukuthi lesi sibalo sanda noma sinciphisa unyaka nonyaka ungakwazi ukukala umkhiqizo emisha.

Imali Yokusebenza

Yilokho okusele lapho ususa zonke izindleko zokusebenza kusuka ku-Gross Profit yenkampani.

Inzuzo Ngaphambi Kwezimali

Ngemuva kokukhipha noma yikuphi inzalo ekhokhwayo esikweletini esivele esivela kwi-Total Operating Income ushiywe ngeNgeniso Ngaphambi Kwezimali. Lena yinkantolo inkampani elindele ukuthi kufanele ikhokhe intela.

Izintela

Lena inani inkampani ekhokhelwe (noma ilindele ukukhokha) intela yesikhathi esinikeziwe. Ihlanganisa zonke izintela kuzo zonke iziphathimandla.

Imali engenayo evela ekuqhubekeni kokusebenza

Ngemva kokukhipha intela emalini engenayo, iNgeniso Yenzuzo yilokho inkampani ishiywe khona. Lesi sibalo silingana nezisebenzi zokuhola ekhaya.

Inzuzo Yenzuzo

Lokhu kuhluka kusuka embonini kuya embonini kodwa kuyindlela enhle yokuqhathanisa izinkampani ezifanayo, kusuka kumbe utshalomali noma umbono wokulinganisa. Ungabuka lesi sibalo njengokufana nesilinganiso senzalo oyithola kutshalwazo lwakho.

Amaphesenti angu-5-6 aboniswa yile nkampani kubhekwa njengento ephansi kumenzi futhi angavuma ukubuka.

Imicimbi engenzi njalo

Lena yindleko yanoma yiliphi izindleko zesikhathi esisodwa njengokuhlelwa kabusha kwebhizinisi, ukwehliswa okukhulu, noma ukulahlekelwa okungekho emuva kokulahlekelwa. Lezi ziboniswa emgqeni ohlukile ukuze kuvimbele ukudideka ngenani eliqhubekayo Lokusebenza ngenhla.

Umholo ophelele

Yilokho inkampani eshiye ngemuva kokukhipha zonke izindleko zayo kusuka kwingeniso yayo yonke. Uma umehluko unomqondo omuhle kunenzuzo. Umehluko omubi ukulahlekelwa futhi uboniswa kubakaki. Ukuze inkampani ihlale iphilile futhi uhlale ebhizinisini, le namba idinga ukuba iningi isikhathi. Izinkampani ezenzelwe inzuzo zizama ukwenza inombolo yabo yeNzuzo Yenzuzo ibe yinto enhle ngangokunokwenzeka.

Izihlukaniso kubanikazi Bamasheya

Izinkampani zikhokhela izinzuzo kubanikazi bamasheya abanengxenye yenkampani.

Uma ngabe yiziphi izinzuzo ezikhokhelwe ngesikhathi sokubikwa, zibikwe kulolu gqa. Lezi zingaba yizinzuzo ezikhokhelwe kubanikazi bamasheya abavamile, abanikazi bamasheya abathandayo, noma abanye abatshalizimali. Izigaba ngokuvamile zikhokhwa kanye kuphela ngonyaka.

Imali engenayo etholakalayo kwabanikazi bamasheya

Lokhu " okuyisisekelo ". Yona imali inkampani eyishiyile ekupheleni kwesikhathi esinikeziwe. Iphethwe phezu kwezidingo zesikhathi esizayo, ifakwe imali njengoba iBhodi iqondisa, noma ibuyele kubatshalizimali esikhathini esizayo.