I-Value Value Accounting
Maka kumininingwane yemakethe
Isicelo se-classic sokumaka kumakethe emakethe sisebenza emisebenzini yabathengisi bemfihlo .
Ekupheleni kosuku lokuhweba ngalunye, abalawuli bezinkampani bayakwazisa izimali ezigcinwe ekuthengiseni ama-desk inventories ezimakethe zabo zokuvala izimakethe. Ukunyuka kwenani lentengo ngokuhambisana nosuku lwangaphambi kokuhweba kuyinzuzo ehlonishwa ngokushesha esitatimendeni sezimali engenayo, futhi ngaleyo ndlela futhi yandisa imali egcinwe. Ngokufanayo, ukunciphisa inetha enenani kusukela ngosuku olwandulele kubonakala ngokushesha njengokulahlekelwa okugeleza esitatimendeni sezimali engenayo, futhi okunciphisa ukuzuza okugcinwe yi-firm.
Ngokuqondene nezikweletu, engxenyeni yesithathu ka-2011 izimpawu ezintsha emithethweni yokubalwa kwemakethe zaqala ukusebenza ezingabangela ukubuyekezwa kwesikweletu senkampani, ngokusuka kwamanani emakethe. Lokhu kungaveza imiphumela enembile-enembile. Isibonelo, uma inani lezimakethe lesikweletu senkampani liwela, ngenxa yokunciphisa amathuba okuqhamuka kwenkampani noma ngenxa yokukhuphuka okujwayelekile emakethe yentengo yemakethe, ukubaluleka kwalesi sikweletu kungancipha kubhalansi, kukhulise imali engenayo futhi kugcinwe imali .
Lokhu kubonisa ukuthi i-economic fact that the firm, okungenani inory, angasusa umhlalaphansi isikweletu sayo ngaphansi kokubheka ubuso. Okuphambene nalokho kwenzeka lapho inani lezimakethe zalesi sikweletu liphakama: ukulahleka kubonakala kwisitatimende sezimali engenayo, kunciphisa ukuzuza okuqhubekayo.
Ukusetshenziswa kwamakethe okubalwa emakethe kumasheya okugcina amasheya noma isikweletu semali esetshenziselwa umphakathi yinkampani inembile kakhulu uma izibambisombuzo ezithintekayo zithengiswa ezimakethe zokugcina izimpahla zikawonkewonke, ezifana neNew York Stock Exchange noma imakethe kazwelonke ye-NASDAQ.
Njengoba kunamasheya angaphansi kwamanzi, inqubo yokulinganisa iba yilapho ihluke kakhulu futhi ijwayele ukuphutha.
Izinzuzo zikaMarku kuya ku-Accounting Market
Abaxhasi bemikhakha yemali emakethe, kuhlanganise nabaningi bezocwaningi nezindinganiso zezezimali zezemfundo, bathi le ndlela inikeza isithombe esinengqondo futhi esinembile sesimiso sezimali esiqinile kunomlando wokubiza izindleko. Ngaphezu kwalokho, abaxhasi baveza ukuthi izimpawu ezimakethe zisebenza ekuqondiseni izinsizakalo zezinsizakalo zezezimali ezisebenza njengendlela yokulungisa imijikelezo yezinkunzi neyebhebhe emakethe.
Ngesikhathi sokunciphisa izimakethe, ukwehla kokubaluleka kwezimpahla ngakwesokunxele kwesibhalansi salo okuvela emakethe kuya kumakethe okubalwa kwemakethe ukunciphisa okulinganayo kwimali efanayo yokugcinwa kwemali kanye nezimali zokulingana ngakwesokunene uma ibhalansi yeshidi. Ukuze kuhlangatshezwe nezidingo zokulawula izimali eziyinhloko, khona-ke inkampani izobe iyanciphisa amandla ayo (okungukuthi, inani laso lesikweletu kuya kwezimali ezilinganayo ngakwesokudla ngakwesokunxele sebhalethi layo). Abagqugquzeli bokumaketha emakethe yemakethe bazofakazela ukuthi lokhu kuyindlela yokuzilungisa eyanciphisa iphrofayli yokubeka ingozi ngesikhathi sokuncipha kwemakethe. Ngakolunye uhlangothi, ngezikhathi zezimakethe ezikhulayo kanye nokwenyuka kwezimpahla zamasheya ebhalansi ye-firm, ukwanda kwenani lamafa okufaka uphawu kumakethe emakethe kuzovumela ukuphakama kokunyuka.
Ukungalungi kweMaraki kuya ku-Accounting Market
Abanye ababukeli, ikakhulukazi uSteve Forbes, umhleli omdala we- Forbes nomqashi owayenguNgqongqoshe wezeMpilo, bathi ukukhishwa kwemali emakethe kwandisa ukwanda kwezezimali ngo-2008. Ngokombono wabo, izimpawu zemakethe zakha umjikelezo onamandla lapho izikhungo zezimali zibika ukulahlekelwa kwephepha elikhulu njengoba ukubaluleka kwezibambiso zabo ezinqabile kunqamule, ukunciphisa ukufaneleka kwabo esikweletu kanye nokulinganisa izikweletu , ukunciphisa amandla abo okuboleka, futhi ngaleyo ndlela baxoshe ekungeneni, naphezu kokunciphisa ukugeleza kwemali yabo yokusebenza.