Inzuzo Scorecard: Common mngeni ixabiso le-asethi ezingaphathekiyo

Inkqubo ezikhombisa inzuzo njengoko ukusasazeka kuqoqosho ezintsha-based, ijongene utshintsho olubalulekileyo - rhoqo kukho iimeko yokudlula ixabiso asethi ezingaphathekiyo okanye kweshishini phezu asethi zaso eziphathekayo. Le meko yenza uvavanyo lwe-asethi ezifana kuyimfuneko kakhulu.

Indleko ye-asethi engaphathekiyo sisixa imali elingana isixa sentlawulo, kuhlawulwa okanye eliqokelelweyo ekusebenzeni iinjongo asethi.

indlela ezizizo novavanyo kweentlobo ezifana-asethi njenge-asethi ezingaphathekiyo idla kubi ngenxa:

1) kukuba, kuqala kwiinto zonke, ukuba uvavanyo yexabiso impahla, kunokuba ixabiso layo njengoko ixhalabisa;

2) enza kwiimeko apho inzuzo Isikokhadi lweshishini luquka umbuzo ngumntu ngokupheleleyo kangakanani oko buxabise olukhutshelweyo yenjongosenzi yovavanyo namhlanje kunye nokulondolozwa zonke accumulated kule ngongoma iintlobo ukuguga.

Ulwazi lwendlela ebiziwe esimeni, ekubeni akukho nto ibonisa Dynamics inzuzo kwaye practice esetyenziswa enqabile. It isicelo le ndlela njenge itshekhi xa nokuvavanya ezinye iindlela asethi engaphathekiyo.

Inkqubo ye izalathi si zokunikwa inzuzo, kuquka iindlela ezithile kwindlela kwimarike qela, ziyahluka ubukhulu becala luhlobo luni ulwazi lokuhambisa ifunyenwe nje isakhelo yohlalutyo.

Xa usebenzisa ubuchule yamava eziluncedo wemigangatho yoshishino efunekayo ukuze usebenzise kakuhle i data, njengoko inkqubo yokumisela ongenayo amazinga avareji ishishini engamelanga ithathwe njenge oluchanekileyo ngokupheleleyo. eqhelekileyo kakhulu iimpapasho ezahlukeneyo kwi amazinga ubungakanani avareji intlawulo yemali ngamaxesha athile (irhafu ubukhosi), nto leyo imele ipesenti eziyimveliso mvume, welayisensi ezosulela umvuzo.

Lendlela kugqiba okuba isabelo kophuma umenzi iimveliso usebenzisa i-asethi engaphathekiyo, nto leyo ibango umnini kwimeko lokutshintshela asethi.

inkqubo inzuzo kulo mzekelo, isekelwe kwinto yokuba zonke iindlela yale ndlela isekelwe ngokusekelwe theoretical component manani - theory representational zemilinganiselo. Apha into engundoqo - ukukhetha indlela efanelekileyo. Ukusetyenziswa iindlela zodidi kufuna ngenkuthalo enkulu ekuqeshweni izikali ukuba zemilinganiselo summative evaluation kunye nokuchaneka ekukhetheni imicimbi reference.

Ingxaki engundoqo yomgaqo yemarike ngokuqekelela ipropathi enomgangatho ophezulu wokuqonda kukuba iimarike zezona izinto kakhulu ezifanelekileyo esingabizi zidla amancinci kakhulu kwaye ulwazi zimnyama. Imigaqo nemiqathango intengiselwano kunye namalungelo bempahla yokwenene kwaye yengqondo kaninzi mfihlakalo. Ezi izinto ubukhulu becala jikelele phantse illiquid wamisa inzuzo kule nkqubo ukuze nje "awuboni".

Indlela yengeniso isekelwe ekubaleni ingeniso elindelekileyo kwixesha elizayo. Ukumisela nexabiso elichazwa eziveliswa indlela yokubala indleko: capitalisation ngqo; ngesaphulelo cash flow; wokuphindaphinda gross.

Eyokuqala kuzo - le ndlela yokubala, olusekelwe phezu ingeniso yonyaka eliqikelelwayo into yovavanyo bahlulwe ratio eqhinga. Indlela ezininzi gross - le ndlela yokubala indleko, esekelwe kwiinkcukacha kwiindleko kwentengiso, ingeniso epheleleyo kunye nengeniso real epheleleyo.

Uvavanyo bepropathi enomgangatho ophezulu wokuqonda esekelwe kule ndlela unika mncinane kakhulu kwaye ngamanye amaxesha phantsi ngokucacileyo ubukhulu yexabiso. Kubalulekile ukugcina into ixesha engqondweni (ngamaxesha ahlukeneyo ingeniso kunye nenkcitho) kunye nemingcipheko zoshishino.

Phakathi indlela ngasentla kuya kuba kuhle ukuba abeke kuqala indlela yentengiso-based, kodwa kuphela phantsi komqathango wokuba kuqikelelwa bezinto ngokwenene ukufumana analogu olusondeleyo, kuba ulwazi luyafumaneka kwi imiqathango imicimbi kwenzeka.

izibalo ixabiso ipropathi enomgangatho ophezulu wokuqonda yeyona ezintsonkothileyo kwaye ezinxulumene nenani inkulu kwicandelo ukungaqiniseki imisebenzi yovavanyo propati. Nangona ngezoqoqosho ixesha lethu ukufunda kwezomnotho ubuninzi nobulunga ngemizekelo ezikhethekileyo-asethi ezingaphathekiyo, esebenzisa oqosho, ukuzama ukuzithethelela kwaye ukufumana ifomula - ukusombulula ngokupheleleyo lo mbuzo akunakwenzeka. Kwamanye amazwe, uvavanyo-asethi ezingaphathekiyo ithathwa njenge inkqubo calculation eyahlukileyo. Ngapha koko, le amanqaku lusoloko ebotshelelwe yoqingqo ishishini. inkqubo Kukho inzuzo engaphaya icingela ukuba bahlole into nganye-asethi ezingaphathekiyo kunzima kakhulu ngaphezu ukwenza uqikelelo loshishino ngokubanzi.

Ngelo xesha, ngenxa yokuba ukukhula kumazwe ahambele phambili, indima kumashishini apho isibambiso na izinto kunye namalungelo epropathi enomgangatho ophezulu wokuqonda, wabona indlela ekhoyo kunye neendlela izibalo efanelekileyo. Ngumlinganiselo luphila ezi zibalo kukuba ukukhonza ifomula esimbaxa Ukwanda zabo kuphela, ngokunjalo umxholo wacinga-out kwezoqoqosho.