Ndalama ndi ndalama mu nkhani ya kufufuza nchito zake

Ndalama kampani kuti m'pofunika kuti opotoka kwa phindu lalikulu anawonjezera (GVA). Ndi mu chizindikiro ichi amasonyeza dzuwa la machitidwe a ntchito, monga nagulitsa zonse za zinthu kupanga (dziko, ntchito, likulu, ogwira revenues), komanso zofuna chuma onse kupanga: eni likulu, ogwira ntchito ndi zofuna za boma. Malinga ndi mfundo zimenezi ayenera kupangidwa ndi ndalama monga chizindikiro cha GVA mu malonda.

Panopa, pamene akuona ntchito ya ndalama ogwira-chithunzi, priravnonny kuti GVA, monga generalizing si ntchito, koma pa mlingo wa mafakitale ndi chuma cha dziko mu ntchito. Komabe, mu mawerengedwe a GVA mu revenues malonda amadziwika bungwe ndi otaya ndalama kudzera mlingo kukhazikitsa. Mchitidwe okhazikika kufufuza Mwachangu amakampani mawu kupanga buku (kanjedza yomwe yopanga Zikuvumbulutsidwa kwa makampani monga ntchito m'boma) malonda anagulitsa si ntchito monga chizindikiro ambiri. Komabe, chizindikiro ambiri Mwachangu a mitundu chuma lonse ndi mafakitale Umutu ndi phindu aakulu anawonjezera. Pa nkhani imeneyi, pali kufunika othandiza kupanga mudziwe cholinga pa ntchito amakampani, makampani olowa katundu, mabungwe, wambiri umodzi mfundo methodological mapangidwe mafakitale ntchito, mokwanira kuwalitsa ndalama zonse ndalama za bungwe. Imodzi mwa mfundo zimenezi ndi harmonization a muyezo imene ingatithandize kuzindikira mphamvu ya ogwira ntchito mlingo zizindikiro ntchito mkati mafakitale, ndi zizindikiro pamene akuona mphamvu ya ogwira ntchito kuwerengera.

utuluke Cash mu kuunikaku makampani ndi mafakitale si panopa ntchito. Imakhala yekha poyerekeza makhalidwe a inflows awo ndi outflows akasupe mwachitsanzo ndi malangizo chachikulu cha ntchito zawo. Koma ndi kuwerengera wa kampani njira ndalama amagwiritsa aakulu otaya ndalama, ukonde otaya ndalama, revenues ndalama.

Yachokera pa tanthauzo la mtengo anawonjezera, iwowa aumbike pa siteji yopanga ndi lichitidwa akuyendera chomaliza dera zikutanthauza kukhala mbali ya index wa malonda. mawu ake m'gulu ndalama kopeleka malipiro, inshuwalansi chikhalidwe, depreciation, ndi phindu ukonde. Choncho, ndicho phindu n'loti kuti ukugwira ndalama, luso kupanga ndalama. Choncho, potengera thunthu zachuma ndi maganizo "mtengo anawonjezera" moyenerera opotoka kuti maganizo "Malipiro".

M'pofunika kuthetsa mapangidwe mawu a ndalama. Mu zitsanzo zambiri, wounikira zochokera njira ndalama akuti anawonjezera phindu ndi phindu ukonde (EVA ZINAWATHERA chitsanzo, SVA). Komabe, ukonde phindu - mbali yaing'ono chabe ya ndalama kwa wogwila ntchito ndalama ndi malipiro misonkho nawo pa eni likulu - lopeza analipira kwa phindu ukonde ndipo depreciation kwa kukonzanso kwa mphamvu kupanga boma - msonkho komanso zolipira kwa chimaposa ndi phindu.

Njira imeneyi mapangidwe ndalama pamene mumayesto Ubwino:

- malipiro amachotsera kwa izo, misonkho kupereka dongosolo la zachuma revenues, ukonde . Malonda, ndi ena kupereka ndalama weniweni.

- mwa muyeso mabuku a ndalama n'komwe zofuna chuma antchito, eni likulu ndi boma;

- analimbikitsa mlingo wa ndalama amalola ubale wa zizindikiro ntchito kunyezimiritsa revenues lenileni ndi ndalama, ndi zizindikiro ntchito pa mlingo wa Boma ndi chuma lonse wonse;

- njira imeneyi mapangidwe a index ndalama zimathandiza kukhazikitsa phindu msika wa ogwira ntchito mu mawu a zili ndalama wake weniweni ndi kupoletsa anawonjezera phindu mu otaya ndalama.

Choncho, tikulimbikitsidwa chithunzi ndalama kwenikweni amakhala ndi luso kupanga otaya ndalama ndi kuchuluka likulu ali n'komwe mu mapangidwe mtengo msika wa kampani. Izi limafanana ndi mankhwala a zachuma a zanyengo zofunika mapangidwe mtengo msika. Ngati tingamasulire ndalama monga phindu lalikulu anawonjezera mwa mawu a kupanga phindu anawonjezera umatulutsa, koma osati malonda, pa mankhwala ake zachuma umaimira mtengo, osati kumene analenga mtengo, kupereka ndalama inflow. Komabe, kopeleka malipiro ndi depreciation ndalama kuimira ndalama mu mawonekedwe a otaya ndalama ntchito kuti athandize ogwira ntchito, eni likulu ndi boma. mtengo Gross anawonjezera mu inflow ndalama adzakhala zimaonetsa zonse zopeza ndalama, ndalama pa mlingo ogwira ntchito, makampani ndi lonse dziko chuma.

Izi mwana'yo osati ubwenzi ndi zizindikiro ntchito ya kuwerengera, komanso anapanga latsopano ntchito chizindikiro - mtengo msika wa kumalo a ntchito.